Who Must File Under the Affordable Care Act

There’s a series of questions to ask when determining what filings are required under the new Internal Revenue Code (IRC) Section 4980(h), created by the Affordable Care Act (ACA).

Beginning in 2016, applicable large employers (ALE) will have to begin filing annual information reports 1094-C and 1095-C documenting Section 4980H compliance. The flowchart below can help. Please seek the advice of a tax professional for specific tax advice.

More information on the tax provisions of the ACA is available on the IRS website. For ACA articles specific to Sage 100 users, log in to the Sage Portal, select Sage 100 and type “ACA” in the search field.

Do you offer health insurance to your employees?


Colleen Gutirrez

Colleen, a senior consultant with BKD Technologies, has more than 18 years of experience as a technology consultant, performing needs assessments and analyses and providing system selections, implementations, installations, training and support for a variety of industries. She also implements, supports and provides training on Sage ERP 100 and 500 accounting applications and Sage Intelligence.

Colleen Gutirrez – who has written posts on Sage ERP Insights.

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