Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Affordable Care Act Tax Provisions for Large Employers

Some of the provisions of the Affordable Care Act, or health care law, apply only to applicable large employers, generally those with 50 or more full-time employees, including full-time equivalent employees. For example, applicable large employers have annual reporting responsibilities concerning whether and what health insurance they offered to their full-time employees (and their dependents).

Applicable large employers can find  resources and the latest news at the Applicable Large Employer Information Center.

Coverage

Reporting

  • You must withhold and report an additional 0.9 percent on employee wages or compensation that exceeds $200,000. Learn more.
  • You may be required to report the value of the health insurance coverage you provided to each employee on his or her Form W-2.
  • You must file an annual return reporting whether and what health insurance you offered your employees.
  • If you provide self-insured health coverage to your employees, you must file an annual return reporting certain information for each employee you cover.

Payment & Provisions