The contact person you provide ACA Track will be the individual whose name will be included on the 1094c form filed with the IRS.If you are unsure of who your current contact person is, you can check this information within your ACA Track system. Simply go to the Company & Division Module and click on the Profile tab. If you need to update your contact person, please advise your ACA Reporting Specialist.
The IRS requires that you report employment data separately for each unique tax entity (each EIN) within your organization. For most organizations, this involves having different divisions at different locations, but not necessarily. If your company is broken into multiple divisions in the same location, your employee records should be considered under one division, provided all of those divisions are reported under the same tax entity (EIN). If they are reported under multiple EINs, you will need to report each as a separate division in the ACA Track system.The same is true for divisions in separate locations. If your company has multiple locations, but all of them are reported under the same tax entity (EIN), they are considered one division within the ACA Track system. If not, each separate tax entity must have its own division entry in ACA Track, and your employee data must reflect which division each employee reports to.For ACA purposes, each division has a separate EIN.Note: If your internal reporting system references multiple sub-divisions under the same EIN, you can assign each of those to a specific primary Division within the ACA Track system, so you don’t have to worry about changing your data to meet federal requirements. See the Data Mapping to learn how to map multiple division names to a specific Division (EIN).
For the purpose of your ACA Track reporting, you should list the legal entity name used to file with the IRS.
If your company has more than one address, enter the address that you report to the IRS and that appears on employee tax forms.
For reporting purposes, you need to create a unique company/division for any division within your organization that is a unique tax entity with its own Employee Identification Number (EIN).Many companies use the term “division” to mean sub-groups within a single organization; however, for the purpose of ACA reporting, “division” only refers to the individual tax entity. For instance, if your company has a Florida office and a New York office, each with their own EIN, you should enter both divisions in the ACA Track System. If the Florida site has several divisions (marketing, finance, etc.), all of those will fall under the “Florida” division for the purpose of reporting. You do not need to add additional divisions for them.
Your Total Employee count should include all full-time, part-time, seasonal, and contract employees you employed for each month of the year.For more information, see ACA Track Resource: Entering Employee Counts
Yes, when determining your full-time equivalent employee count, you must include all employees, including union members who receive insurance through their union.For more information, see ACA Track Resource: Entering Employee Counts
According to the Affordable Care Act guidelines, any employee that works a minimum of 30 hours per week or 130 hours per month is considered full-time. Employees in a waiting period are not considered full-time employees. For more information, see IRS Resource: Identifying Full-time Employees
The full-time equivalent measurement is used to determine whether or not your company is required to offer health insurance coverage, based on the number of employee’s working for you.To do this, it adds the following:Number of full-time employees (employees that work at least 30 hours per week); andThe hours worked by all part-time employees each week, divided by 30For example, if you employ 40 full-time workers and 15 part-time workers that combined work 300 hours a week, you would have 50 full-time equivalent workers (40 + 300/30 = 50), and be required to offer health insurance coverage to eligible employees. Note: Seasonal employees that work less than 120 days per year do not need to be included in your Full-time Equivalent calculation. For more information, see IRS Resource: Identifying Full-time Employees
Aggregated ALE refers to more than 1 tax entity (EIN) belonging to a single employer per IRS law Employer Aggregation Rules: Companies with a common owner or that are otherwise related under certain rules of section 414 of the Internal Revenue Code are generally combined and treated as a single employer for determining ALE status. If the combined number of full-time employees and full-time equivalent employees for the group is large enough to meet the definition of an ALE, then each employer in the group (called an ALE member) is part of an ALE and is subject to the employer shared responsibility provisions, even if separately the employer would not be an ALE. ACA Track cannot provide legal or tax advice. To determine whether or not your company is considered a member of an Aggregated ALE, contact your tax advisor and/or legal counsel. For more information, see the IRS resource: Determining if an Employer is an Applicable Large Employer.
In order to prevent any changes that could result in reporting errors, we have blocked editing access to some of the data fields on the Division screens in ACA Track. If you need to make changes to these fields, please contact your ACA Reporting Specialist.
If you need to remove or make updates to a division listed in the ACA Track System, contact your ACA Reporting Specialist