ACA Reporting

[mattrmc2000]

If an employer is determining its full-time employees using the look-back method under Reg. Section 54.4980H-3(d), is that same look-back method also used to determine who the full-time employees of the employer are for purposes of Section 6056 reporting (Form 1095-C)?

[Flyboyjohn]

Yes

[mattrmc2000]

Thanks for the response. Please elaborate if possible.

[leevena]

Hi.

This is not my area of expertise but I just received a legal newsletter that may help you. Have not read thru it. Having a difficult time with pasting, so here is the website.

www.healthcare-attorneys.com/determine-applicable-large-employer-status-2016.

Hope this helps.

Lee

[Flyboyjohn]

Applicable Large Employers have to determine every employee's status as full-time or not for every calendar month beginning with January 2015.

There are 2 methods for making that determination, the simple "monthly method" (whether the EE worked 130 or more hours in that month) or the much more complex "look-back method".

If the ER is going to the trouble of determining full-time status under the look-back method why wouldn't they use tossed results in completing the 1095-C?