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IRS Health Care Tax Tip 2015-35, June 10, 2015

Some of the provisions of the Affordable Care Act only affect your organization if it¡¯s an applicable large employer. An applicable large employer is generally one with 50 or more full-time employees, including full-time equivalent employees.

• Applicable large employers have annual reporting responsibilities; you will need to provide the IRS and employees information returns concerning whether and what health insurance you offer to your full-time employees.
• If you¡¯re an applicable large employer that provides self-insured health coverage to your employees, you must file an annual return reporting certain information for each employee you cover.
• You may have to make an employer shared responsibility payment if you do not offer adequate, affordable coverage to your full-time employees, and one or more of those employees get a premium tax credit. Learn more about the employer shared responsibility provision.
• You may be required to report the value of the health insurance coverage you provided to each employee on their Form W-2.
• If you¡¯re an applicable large employer with exactly 50 employees, you can purchase affordable insurance through the .

For more information, see the Affordable Care Act Tax Provisions for Employers page on IRS.gov/aca.