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FAQ: What do I enter in the (b) Section 4980H Full-Time Employee Count for ALE Member field and the (c) Total Employee Count for ALE Member field when completing the Employer 1094-C screen in the Affordable Care Act (ACA) C Forms option?

Below is the information for what to enter in the (b) Section 4980H Full-Time Employee Count for ALE Member field and the (c) Total Employee Count for ALE Member field on the Employer 1094-C screen of the Affordable Care Act (ACA) C Forms option:

  • (b) Section 4980H Full-Time Employee Count for ALE Member field: For each month, enter the number to report in column (b) of Part III on the 1094-C form for the month, or if the number is the same for all 12 months of the calendar year, enter the number in the All 12 Months field (row) instead. As stated in the IRS instructions (https://www.irs.gov/pub/irs-pdf/i109495c.pdf), this should be the number of full-time employees for each month, not counting any employee in a limited non-assessment period. This field is disabled if the 98% Offer Method field (located in the Certifications of Eligibility section on the Employer 1094-C screen) is selected.
    • Tip: If desired, the values displayed in the System Estimated: Section 4980H Full-Time Employee Count for ALE Member field can be used as a guideline for the numbers to report. The System Estimated: Section 4980H Full-Time Employee Count for ALE Member field displays the values calculated by the system for the number of full-time employees for each month (as based on the measurement period(s) prior to the current calendar year’s stability period(s)), not including the employees in a limited non-assessment period. For more information on how the system calculated the numbers displayed in the System Estimated: Section 4980H Full-Time Employee Count for ALE Member field, refer to the Details of Calculations for the System Estimated: Section 4980H Full-Time Employee Count for ALE Member Field topic in the Help File. Keep in mind, the System Estimated: Section 4980H Full-Time Employee Count for ALE Member field will be blank if the Affordable Care Act (ACA) Hours Tracking option has not been implemented, and the values must be figured manually then for the (b) Section 4980H Full-Time Employee Count for ALE Member field.
  • (c) Total Employee Count for ALE Member field: For each month, enter the number to report in column (c) of Part III on the 1094-C form for the month, or if the number is the same for all 12 months of the calendar year, enter the number in the All 12 Months field (row) instead. As stated in the IRS instructions (https://www.irs.gov/pub/irs-pdf/i109495c.pdf), this should be the total number of all of your employees, including full-time employees and non-full-time employees and employees in a limited non-assessment period
    • Tip: If desired, the values displayed in the Total Employees Paid During Month field can be used as a guideline for the numbers to report. The Total Employees Paid During Month field displays the values calculated by the system for the total number of employees paid during each month, based on check date. To view the employees counted in each month (as displayed in the Total Employees Paid During Month field), generate the Total Employees Paid During Month report (from the Reports menu on the Affordable Care Act (ACA) C Forms screen) for the current calendar year.

For step-by-step instructions on completing the Employer 1094-C screen of the Affordable Care Act (ACA) C Forms option, refer to the Preparing, Validating, and Printing 1094-C Form topic in the Help File.