Hi, I’m Patrick, and I work for the IRS. The health care law has some tax requirements that apply only to certain employers, those called applicable large employers, or ALEs. The vast majority of employers are not ALEs, but it’s important to determine every year if you are an ALE so you know which requirements will apply to you the following year. Your ALE status will determine your health care reporting and coverage requirements. We have a lot of help and more details for you on irs.gov/aca, but here are some highlights. You are an applicable large employer if you averaged 50 or more full-time employees, including full-time equivalents, in the previous calendar year. As an ALE, you’re required to report information about the health coverage you offer, or choose not to offer, using Form 1095-C. You’ll send this statement to employees and file it with the IRS. If you didn’t offer coverage to your full-time employees and their dependents, or the coverage that you offered did not meet certain criteria, you may be subject to an employer shared responsibility payment. This payment applies only if one of your full-time employees receives the premium tax credit, or PTC, and one of the following situations applies to your organization. You didn’t offer coverage to your full-time employees and their dependents. You offered coverage that was not affordable, or you offered coverage that didn’t provide a minimum value. You don’t have to calculate the payment or include it on any return you file. The IRS calculates it based on information from you and your employees. We’ll contact you if we believe a payment may be due, and you will have a chance to respond before we actually ask for that payment. You may have questions about these tax requirements and how, or even if, they apply to you. You can find the answers at irs.gov/aca.