Certain employers are required to report to the IRS information about whether they offered health coverage to their employees and if so, information about the coverage offered. This information also must be provided to employees. These FAQs address these reporting requirements. More detail about these information reporting requirements under section is available on the Information reporting by applicable large employers page. Under section H, the employer shared responsibility provisions, certain employers, called applicable large employers, or ALEs, are required to offer qualifying health coverage to their full-time employees and their dependents or potentially be liable for an assessable payment, if at least one full-time employee receives the premium tax credit for coverage in the Marketplace.
Section requires employers that are ALEs under the employer shared responsibility provisions to file information returns with the IRS about whether they offered health coverage to their full-time employees and their dependents and, if so, information about the offer of coverage.
ALEs must also provide a copy of the information to the employee. For definitions of ALE and full-time employee, see Employers subject to the employer shared responsibility provisions and Identification of full-time employees sections in the Employer shared responsibility FAQs.
In either case, these reporting requirements apply to each separate entity, and each separate entity is referred to as an applicable large employer member ALE Member. In addition, the IRS and the employees of an ALE Member will use the information provided as part of the determination of whether an employee and his or her family are eligible for the premium tax credit under section 36B.
ALE Members that sponsor self-insured group health plans also are required to report information about employees including former employees and their spouse, dependents, and other family members who enroll in the self-insured coverage; these information reporting requirements for providers of minimum essential coverage apply under section ALE Members that sponsor self-insured group health plans generally provide the information required under both sections and on Form C and Form C.
