2023 ACA IRS
Reporting Prep


Rene Gonzalez

Compliance Analyst Team Lead

You and your Applicable Large Employer (ALE) clients should join us for a special webinar on Internal Revenue Service (IRS) employer reporting for 2023 related to the Affordable Care Act (ACA).


Information About
Employer Reporting


Required Reporting by ALEs

Reporting is mandatory for Applicable Large Employers (ALEs). Don't know if you're an ALE? We will cover how to make this determination, including how to ascertain and calculate Full Time (FT) employees and Full Time Equivalents (FTEs).


New Reporting Requirement

Employers filing 10 or more information returns, including Forms 1094/1095, W-2, and 1099, are required to file electronically.


Employer Signature Required

Each employer — not an ACA reporting vendor — must sign Form 1094-C. We’ll help you understand how to correctly complete the form.

Key Dates and Points on the ACA

  • Who is required to report?
  • ALEs are required to report on all persons employed full-time for at least one full calendar month of 2023.

  • When is reporting due?
  • Reporting for 2023 is due to employees (using Form 1095-C) on or before March 1, 2024.

  • When do I need to file forms by?
  • Employers filing 10+ returns are required to file electronically on or before April 1, 2024.

  • What is an Applicable Large Employer, or ALE?
  • An ALE is an organization that employs a minimum average of 50 FT employees and full time equivalents (FTEs), based on the prior calendar year. ALEs must comply with the ACA's employer shared responsibility ("employer mandate") provisions, and must report coverage offers to the IRS.

    An ALE may be a single company or may consist of multiple companies that are combined because of common ownership (such as parent and subsidiary entities or other related/affiliated entities), which the IRS calls a Controlled Group. It is imperative for a CPA or tax professional to make this determination if common ownership is a factor.

About the Presenter


Rene Gonzalez

Compliance Analyst Team Lead

With more than 17 years of experience in the health insurance industry, Rene has spent more than half a decade working directly with brokers and employers on all-things compliance in the employee benefits space.

Rene is a recognized speaker and subject matter expert on the Affordable Care Act, and he champions the Word & Brown Compliance team.

ACA Documents & Resources

ACA Resources for Employers
ACA Resources for Employees

Important Considerations For ​Employees Before Deciding To Waive Coverage for California Employers

Important Considerations For ​Employees Before Deciding To Waive Coverage for Nevada Employers