IRS letters to suspected 2015 ALEs

[Flyboyjohn]

IRS has started notifying employers it suspects were Applicable Large Employers for 2015 but who have not filed 2015 Forms 1094-C and 1095-C (see redacted letter 5699 attached).

I'm wondering what "records" iRS used to make this determination, perhaps the filing of a threshold number of W-2s in 2014 that might indicate ALE status for 2015?

IRS Letter 5699 Request for 2015 Forms 1095-C_15342356(1).PDF

[Peter Gulia]

Flyboyjohn, thank you for helping everyone by sharing this information.

The letter seems to allow a 90-day grace period without an explanation.