"While it is not clear how the IRS identifies employers who might be subject to reporting, but didn't file, the IRS may be identifying potential non-filers from Form W-2 filings or other tax filings.... [S]eparate, and sometimes overlapping, reporting requirements for insurers and employers... has led to a few common misconceptions ... [1] We don't have 50 full-time employees, so these rules don't apply to us.... [2] Our employees are in separate companies, under separate tax ID numbers/EINs, and none of the companies is over the 50 full-time and full-time equivalent employee threshold, so these rules don't apply to us.... [3] We filed all our forms under one tax ID number/EIN.... [4] I'm fully-insured, so the insurer handled reporting for me."

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