Received: from mailer190167.service.govdelivery.com ([208.42.190.167]:53925) by stodi.digitalkingdom.org with esmtp (Exim 4.85) (envelope-from ) id 1a6NzV-0007WQ-OQ for secretary@lojban.org; Tue, 08 Dec 2015 11:32:05 -0800 X-VirtualServer: A190B4, mailer190167.service.govdelivery.com, 172.25.0.167 X-VirtualServerGroup: A190B4 X-MailingID: 17057662::20151208.52458501::1001::MDB-PRD-BUL-20151208.52458501::secretary@lojban.org::154164_0 X-SMHeaderMap: mid="X-MailingID" X-Destination-ID: secretary@lojban.org X-SMFBL: c2VjcmV0YXJ5QGxvamJhbi5vcmc= DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; d=service.govdelivery.com; s=13q2; i=@service.govdelivery.com; h=Content-Transfer-Encoding:Content-Type:x-subscriber2: x-subscriber:X-Accountcode:Errors-To:Reply-To:MIME-Version: Message-ID:X-ReportingKey:Subject:Date:To:From; bh=cTTB0SxHtVPLO yjb3lCttM8gyV8=; b=rc26SjPvn8uIoe0gHXfE6u7N8R+NXEsq4vkFQcq4/lPaE bKzGj/sIi08R0p7DU9DmeFdoc53PXXH7PPsucXIWJqPvOYgCEzSae7/Ft0cBR96T dhThsIRtJVWsuVAR98Uy5B94j2Au/1iqbvFKSHrVzKlGt+1te8eP1ZfFYYoiROUQ ubbMQx9DFPPHloGb52KosOWwfqBfijtg0HRhaw81NZHb5NWq3ncXr0m+HIlD/ALO FVYVDPO06XdwhYCFgHVTYL0TPOD5s4MKZUy866YOWApoPnxnxHP/pBVm6NT1Dhee UprT/enCZFoLRHOm4hFWUdaAZenrGRGi8bbh3Yu9Q== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_EE9_A9A8_5EC61FE6.00DEE149" x-subscriber2: 2.vzS4SjMxyIn/7YFPtwMNno1bONIN29Se3beRA7VMhR0= x-subscriber: rAbWeDFG5+gJOD/umQ5uzVNM3kIdTDaV X-Accountcode: USIRS Errors-To: messages@service.govdelivery.com Reply-To: irs@service.govdelivery.com MIME-Version: 1.0 Message-ID: <17057662.154164@service.govdelivery.com> X-ReportingKey: LJJJ2EWJK22GGPJJ1390-JJ::secretary@lojban.org::secretary@lojban.org Subject: =?US-ASCII?Q?Health_Coverage_Information_Reporting_Deadlines?= =?US-ASCII?Q?_for_Applicable_Large_Employers_are_Approaching?= Date: Tue, 08 Dec 2015 13:31:32 -0600 To: secretary@lojban.org From: "=?US-ASCII?Q?Internal_Revenue_Service_(IRS)?=" X-Spam-Score: -2.0 (--) X-Spam_score: -2.0 X-Spam_score_int: -19 X-Spam_bar: -- ------=_NextPart_EE9_A9A8_5EC61FE6.00DEE149 Content-Type: text/plain; charset="ISO-8859-1" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0 =A0 =A0 IRS.gov Banner=20 Tax Exempt & Government Entities December 8, 2015=20 =20 *Health Coverage Information Reporting Deadlines **for Applicable Large E= mployers are Approaching* *Who Must Report?* As a governmental, Tribal, tax-exempt or for-profit employer, if you are = an applicable large employer [ https://www.irs.gov/Affordable-Care-Act/Em= ployers/Determining-if-an-Employer-is-an-Applicable-Large-Employer ] you = are subject to the Affordable Care Act information reporting requirements= . These requirements apply to you whether or not you offered health cover= age to your employees. You are an applicable large employer [ https://www.irs.gov/Affordable-Ca= re-Act/Employers/Determining-if-an-Employer-is-an-Applicable-Large-Employ= er ]for 2015 if you had 50 or more full-time employees, including full-ti= me equivalent employees, in 2014. *What Must You Report?* If you were an applicable large employer in 2015, you must file informati= on returns with the IRS and provide statements to each employee who was a= full-time employee for at least one month of the year about health cover= age you offered or to show that you did not offer health coverage. *What Forms Must Be Used To Report?* * Form 1094-C, "Transmittal of Employer-Provided Health Insurance Offer= and Coverage Information Return:" used to report to the IRS summary info= rmation for each employer and to transmit Forms 1095-C to the IRS.=20 * Form 1095-C, "Employer-Provided Health Insurance Offer and Coverage:"= used to report required information to your employees and to report info= rmation about each employee to the IRS.=20 *What Are The Due Dates For Reporting?* * Forms 1095-C must be provided to your employees by February 1, 2016.=20= * Forms 1094-C and 1095-C are due to the IRS by February 29, 2016, if f= iling on paper, or March 31, 2016, if filing electronically.=20 *More Information* For more information, see our questions and answers about Reporting of Of= fers of Health Insurance Coverage by Employers [ https://www.irs.gov/Affo= rdable-Care-Act/Employers/Questions-and-Answers-on-Reporting-of-Offers-of= -Health-Insurance-Coverage-by-Employers-Section-6056 ] on IRS.gov/aca [ h= ttps://www.irs.gov/aca ]. ________________________________________________________________________ This message was distributed automatically from the mailing list Tax Exem= pt & Government Entities Updates.=A0=A0*Please Do Not Reply To This Messa= ge*. =20 ________________________________________________________________________ Update your subscriptions, modify your password or email address, or stop= subscriptions at any time on your Subscriber Preferences Page [ https://= public.govdelivery.com/accounts/USIRS/subscriber/new?preferences=3Dtrue ]= . You will need to use your email address to log in. If you have question= s or problems with the subscription service, please contact subscriberhel= p.govdelivery.com [ https://subscriberhelp.govdelivery.com/ ]. This service is provided to you at no charge by the Internal Revenue Serv= ice (IRS) [ https://www.irs.gov/ ]. ________________________________________________________________________ This email was sent to secretary@lojban.org by: Internal Revenue Service = (IRS) =B7 Internal Revenue Service =B7 1111 Constitution Ave. N.W. =B7 Wa= shington DC 20535 Powered by GovDelivery [ http://www.govdelivery.com/por= tals/powered-by ] =0A ------=_NextPart_EE9_A9A8_5EC61FE6.00DEE149 Content-Type: text/html; charset="ISO-8859-1" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = Health Coverage Information Reporting Deadlines for Applicable= Large Employers are Approaching =20 =20

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= =
Tax Exempt & Government EntitiesDecember 8, 2015

Health Coverage Information Reporting Deadl= ines for Applicable Lar= ge Employers are Approaching

Who Must Report?=

As a governmental, Tribal, tax-exempt or= for-profit employer, if you are an applicable large employer= you are subject to the Affordable Care Act information reporting require= ments. These requirements apply to you whether or not you offered health = coverage to your employees.

You are an applicable large empl= oyer for 2015 if you had 50 or more full-time employees, including fu= ll-time equivalent employees, in 2014.

What Must You Report?

If you were an applicable large employer= in 2015, you must file information returns with the IRS and provide stat= ements to each employee who was a full-time employee for at least one mon= th of the year about health coverage you offered or to show that you did = not offer health coverage.

What Forms Must Be Used To Repor= t?

  • Form 1094-C, Transmittal of Employ= er-Provided Health Insurance Offer and Coverage Information Return: = used to report to the IRS summary information for each employer and to tr= ansmit Forms 1095-C to the IRS.
  • Form 1095-C, Employer-Provided Hea= lth Insurance Offer and Coverage: used to report required informatio= n to your employees and to report information about each employee to the = IRS.

What Are The Due Dates For Repor= ting?

  • Forms 1095-C must be provided to your = employees by February 1, 2016.
  • Forms 1094-C and 1095-C are due to the= IRS by February 29, 2016, if filing on paper, or March 31, 2016, if fili= ng electronically.

More Information=

For more information, see our questions = and answers about Reporti= ng of Offers of Health Insurance Coverage by Employers on IRS.gov/aca= .

This message was distributed automatically= from the mailing list Tax Exempt & Government Entities Updates. = ; Please Do Not Reply To This Message.
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This email was sent to secretary@lojban.org by: Internal Revenue Se= rvice (IRS) · Internal Revenue Service · 1111 Constitution = Ave. N.W. · Washington DC 20535
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