The Affordable Care Act (ACA) imposes significant information reporting responsibilities on employers starting with the 2015 calendar year

The IRS has issued draft 2015 forms and instructions that will be finalized later this year. Information returns The new information reporting system is similar to the current Form W-2 reporting system in that an information return (Form 1095-B or 1095-C) will be prepared for each applicable employee, and these returns will be filed with… Continue reading