IRS Notice 2016-4 — ACA Reporting Extension for Forms 1094 & 1095
IRS Notice 2016-4 makes for some happy reading. (IRS Notice 2016-4) Background. All Applicable Large Employers (those with 50 or more full time equivalent employees) must report on Form 1095 whether they offered affordable, minimum essential coverage at minimum value to employees (and their dependents) who...