Recent articles

What is Employer Shared Responsibility?

4 min read

Under the Affordable Care Act (ACA), the federal and state governments, employers, and insurers were given a shared responsibility to improve the availability, quality, and affordability of health coverage in the US. The Affordable…

What is a Common Law Employee?

4 min read

One of the first steps in preparing for ACA reporting is identifying all of your common law employees. The IRS defines an employee as anyone who performs services for you if you can control…

Responsible and Covered Individuals for Form 1095-B

2 min read

The first step in preparing your Forms 1095-B is identifying all responsible and covered individuals to be reported. Responsible and Covered Individuals Who is the Responsible Individual? The responsible individual is the recipient named…

AIR Schema and Business Rules for Tax Year 2023 Released

3 min read

The new ACA Information Returns (AIR) Schema and Business Rules for tax year 2023 and ACA Assurance Test System (AATS) Scenarios have been released. AIR Schema and Business Rules Version 1 of AIR schema…