Hi, I'm Patrick, and I work for the IRS. Under the health care law, some employers are subject to the employer shared responsibility provision. This provision says that, in general, certain employers, ones called applicable large employers, need to offer affordable health coverage that provides minimum value to their full-time employees and their dependents. If you're an applicable large employer and you don't offer minimum essential coverage, you may be required to make a shared responsibility payment. You're an applicable large employer if you have 50 or more full-time employees, including full-time equivalents. This provision applies even if you're a tax-exempt organization or a governmental entity, including federal, state, local agencies and Indian tribal governments. As an applicable large employer, you're subject to the shared responsibility payment if at least one full-time employee receives the premium tax credit or PTC and you didn't offer coverage to your full-time employees and their dependents, or you offered coverage that was not affordable or it didn't provide minimum value to your full-time employees and their dependents. Unlike most other payments, you won't calculate, report or include this payment with any information return you file. Instead, the IRS will figure your potential liability based on information we receive when you and your employees file returns. We will send you a notice about the amount you appear to owe, and you'll be able to respond before we assess any payment. For more details on this and any other health care tax provisions, visit irs.gov/aca.