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2017 ACA Reporting Materials and Resources

Welcome to ACA Employer Reporting, a comprehensive program that provides you with peace of mind related to the Affordable Care Act (ACA) Employer Shared Responsibility Mandate.

  • IMPORTANT NOTE FOR 2015 and 2016 LATE FILERS: If applicable, it is imperative that you gather and submit your 2017 materials before beginning work on 2015 and/or 2016. This will insure the timely filing of 2017 to avoid any late filing penalties. Then, if you need to late file for 2015 and/or 2016, please download and review the applicable ACA materials available on the 2015 Resources page or 2016 Resources page.

Getting started is easy. If you are new to TASC's ACA Employer Reporting, please follow these steps. If you are an active TASC client, please skip to Step #3. 

1. Schedule and Attend Education Call

Please respond to TASC with two dates and times that are convenient for an education call with one of TASC’s Education Call Specialists who will help get you started. During this call our team will help you upload your data files. Review the appropriate client manual for your needs (ALE Client Manual or Non-ALE Client Manual with Self-Insured Coverage) to confirm you have made the necessary ACA determinations needed to move forward with the necessary tracking and reporting. To get up and running quickly, click here for the ACA Employer Reporting Quick Start Guide.

PLEASE NOTE: Many of the determinations needed to comply with the ACA are detailed and specific to your Plan. Your Education Call Specialist will not be able to advise you on making these specific determinations. Reviewing the provided manuals and asking questions to your Benefit Advisor, Benefit Counsel, or Broker prior to the call is recommended.

2. Complete the Group Business Plan Application

The questions answered by completing the Group Business Plan Application are critical in avoiding a 4980H Penalty. TASC provides the tools that will help you answer these important questions and document your reporting status. It is essential that care is taken completing this step. The TASC Audit Guarantee does not cover any 4980H penalties or IRS informational return filing penalties caused by your failure to submit accurate data. We recommend you review your results with your Benefit Advisor, Broker, or Benefits Counsel. For assistance with the Plan Application refer to the ACA Application Aid.

3. Determine Your Status under the ACA

You can use the ACA Employer Reporting Client Administrative Manual to help you make the following determinations:

  • Are you an Applicable Large Employer (ALE)? Download the Worksheet and Instructions 
  • Does your Plan offer Minimum Essential Coverage?
  • Does your Plan offer Minimum Value?
  • Is your Plan affordable?
  • Does your Plan offer coverage to your FTE’s dependents?
  • Are you a new ALE?
  • How to set your Determination Periods
  • ACA Employer Reporting Data and Code Summary
 4. Set up the Monthly Data Files
  • ALE with Fully-Insured Medical Plan: Data File and Plan Guide
  • ALE with Self-Insured Medical Plan: Data File and Plan Guide
  • Non ALE with Self-Insured Medical Plan: Data File and Plan Guide
  • Variable Hour File (per pay period if elected): Data File and Plan Guide
  • For your convenience, a secure upload portal will be created under your current MyTASC administrative account.

5. Complete and return the Variable Tracking Form

If you have elected variable hour tracking you must complete and return the Variable Hour Tracking Form.  

Welcome to TASC’s ACA WIZARD!

Use our automated ACA Coding Tool to easily produce recommended code inputs. Simply answer the questions for the specific employee for the month you are producing, and the ACA Wizard will go to work! It provides recommended code inputs, whether for IRS Form 1095-C (lines 14, 15, and 16), or for your monthly data submission to TASC for the 4980H Safe Harbor Code and Offer of Coverage Code. Unless there is a change in the employee status, you will continue to use the same code input for following calendar months.

The IRS added two new Offer of Coverage codes in 2016. (Note: These codes are not currently code inputs produced in the ACA Wizard.)

  • Code 1J. Minimum essential coverage providing minimum value offered to employee, and at least essential coverage conditionally offered to spouse; minimum essential coverage not offered to dependent(s).*
  • Code 1K. Minimum essential coverage providing minimum value offered to employee; at least minimum essential coverage offered to dependent(s); and at least minimum essential coverage conditionally offered to spouse.*

*A conditional offer is an offer of coverage that is subject to one or more reasonable, objective conditions; i.e. an offer to cover an employee's spouse, but only if the spouse is not eligible for other coverage, such as Medicare or a group health plan sponsored by another employer.

*This information is subject to change at any time. The IRS typically releases new 1094 and 1095 instructions and forms mid-year, each year. 

PLEASE REVIEW THE FOLLOWING SIX (6) ITEMS BEFORE USING THE ACA WIZARD AS THE ACA WIZARD WILL NOT PRODUCE ACCURATE CODES FOR THESE ITEMS.

1. The TASC ACA Wizard is designed for the coding associated with active Full-Time Employees. For coding other than active Full-Time Employees (e.g., Terminated Employees, Part-Time employees, COBRA-eligible individuals and Retirees), please see items 3-5 below.

2. Some entries into the ACA Wizard will be unable to produce a viable code. If you receive the error message “Could not determine the code with the criteria” or show a blank line, check your answers for consistency and/or accuracy. (i.e. an entry should not state that an employee is covered under a benefit that is not offered.) Such inconsistencies may produce erroneous codes.         

3. If an Employee terminates employment mid-month and is covered through the end of the month, you would code that individual for that month the same as any Full-Time Employee with coverage. If an Employee terminates mid-month and is not covered through the end of the month, you would code that individual for that month as 1H Offer of Coverage Code, Line 14 and 2B Safe Harbor Code, Line 16. Subsequent months in the calendar year are coded as 1H Offer of Coverage Code, Line 14 and 2A Safe Harbor Code, Line 16.

4. If you have a fully-insured health plan you must report any Part-Time Employee (due to a reduction in hours), Retiree and COBRA-eligible former/terminated Employee (enrolled or not) that was also a Full-Time Employee during any month of the reporting year (i.e., the calendar year being reported). To code for these individuals, use the Wizard to determine coding for the months they were a Full-Time Employee. For those months they were not Full-Time Employees, please refer to the Client Administration Manual (Section titled GENERAL RULES THAT ARE APPLICABLE TO COBRA PARTICIPANTS on pages 40 and 41) for coding instructions.

If you have an individual who was a Part-Time Employee (including due to a reduction in hours), a Retiree or a COBRA-eligible former/terminated Employee (enrolled or not) and was so for the entire reporting year, you do not need to report for that individual.   

5. If you have a self-funded health plan you must report any Part-Time Employee (due to a reduction in hours), Retiree and COBRA-eligible former/terminated Employee (enrolled or not) that was also a Full-Time Employee during any time month of the reporting year (i.e., the calendar year being reported). To code for these individuals, use the Wizard to determine coding for the months they were a Full-Time Employee. For those months they were not Full-Time Employees, please refer to the Client Administration Manual (Section titled GENERAL RULES THAT ARE APPLICABLE TO COBRA PARTICIPANTS on pages 40 and 41) for coding instructions.

In subsequent reporting years, you must report any Part-Time Employee (due to a reduction in hours), Retiree and COBRA-eligible former/terminated Employee ONLY if such individual is actually enrolled in the health plan. That employee must be reported by coding 1G for the Offer or Coverage (line 14), no Employee Share (Line 15) and no 4980H Safe Harbor Code (Line 16). Any of these individuals who have a covered spouse and/or dependent must also be reported so that PART III of the Form 1095-C can be completed. This is to satisfy the Individual Mandate Reporting requirement. 

If you generally offer coverage to Part-Time Employees (other than due to a reduction in hours), ONLY those employees covered by the health plan must be reported by coding 1G for the Offer or Coverage (line 14), no Employee Share (Line 15) and no 4980H Safe Harbor Code (Line 16). Any of these individuals who have a covered spouse and/or dependent must also be reported so that PART III of the Form 1095-C can be completed. This is to satisfy the Individual Mandate Reporting requirement.

6. If you have a Multi-Employer Arrangement wherein you are required by a collective bargaining agreement or related participation agreement to make contributions for employees to a multiemployer plan that offers, to individuals who are eligible for the plan, health coverage that (a) is affordable, (b) provides minimum value, and (c) also offers health coverage to those individuals’ dependents, then code 1H for Line 14 (Offer of Coverage Code), no Employee Share for Line 15 and 2E for Line 16 (4980H Safe Harbor Code).

 

 

If you have any questions, please contact Customer Care at 1-800-422-4661 or via email at acaemployerreporting@tasconline.com. Please have your 12-digit TASC ID available when contacting us.

FSA - SECTION 125 - FLEXIBLE SPENDING ACCOUNTS | HRA - SECTION 105 - HEALTH REIMBURSEMENT ARRANGEMENTS | HSA - HEALTH SAVINGS ACCOUNTS | COBRA ADMINISTRATION | FMLA ADMINISTRATION | ERISA ADMINISTRATION | PAYROLL ADMINISTRATION