An ALE is an entity, or a member of a controlled group of entities, that employed on average 50 or more full-time employees or equivalents during the prior calendar year. Reporting is necessary for the IRS to administer the Employer Shared Responsibility Payments and allows an ALE to indicate whether it did or did not offer Minimum Essential Coverage (MEC), if the coverage was of minimum value, and whether or not it was intended to be affordable to the employee.
Join our Compliance Specialist, Corbin Granger, to review the necessary forms for ALE C-reporting and how to complete and submit them to the IRS.
Please note: An ALE must file Forms 1094-C and 1095-C electronically with the IRS. Paper returns to the IRS are not permitted unless the employer issues fewer than 10 tax returns, which does not apply to ALEs.