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2023 Employer Reporting for Applicable Large Employers

Wednesday, December 06, 2023

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.

In past years ALEs filing less than 250 Form 1095-C were permitted to file these forms with the IRS in paper. For the 2023 tax year, an ALE must file Form 1095-C electronically with the IRS if they file at least ten returns (including Forms 109-C, Forms 1099 and W-2s). ALEs that filed in paper in past years should prepare before the webinars to file electronically.


The information herein should not be construed as legal or tax advice in any way. This content is provided for informational purposes only. You should seek the advice of your attorney or tax consultant for additional or specific information.