Logic for Column A of the 1094C Form

How do we calculate Column A for each month?

  1. Number of Full Time Employees (FTE) offered Minimum Essential Coverage divided by Number of Full Time Employees (FTE)
  2. If the value is less than 95%, No is selected. If the value is greater than 95%, Yes is selected.

How do we determine the number of FTE that are offered Minimum Essential Coverage for each month?

  • If Employee has a Termination Date, then the Termination Date must be greater than the 1st of the month
  • The employee must have a Hire Date that is less than the last day of the month
  • The employee must have an ACA Status of “Full Time” or “Full-Time Temp”
  • The employee must have an Offer Code (Line 14) of 1A, 1E, or 1F OR a Safe Harbor Code (Line 16) of 2E or 2I

How do we determine the number of FTE for each month?

  • If Employee has a Termination Date, then the Termination Date must be greater than the 1st of the month
  • The employee must have a Hire Date that is less than the last day of the month
  • The employee must have an ACA Status of “Full Time” or “Full-Time Temp”

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