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The Pandemic Continues, But ACA Reporting Relief Does Not
Jackson Lewis P.C. Link to more items from this source
[Guidance Overview]
Nov. 5, 2021

"[E]mployers who have fluctuated in size a great deal over the past two years (sometimes getting smaller and then growing again quickly, or vice versa) are unsure of whether the ACA reporting requirements apply to them. Generally, the reporting requirements apply starting the year after which the employer first averages 50 or more full-time (including full-time equivalent) employees on business days. As with all things tax code, however, there can be a lot more to the analysis."

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