ACA FAQs From Our Recent Webinar

At our recent ACA webinar, we addressed a number of questions from our attendees. Following is a sampling of the most-asked questions and the responses we provided:

  • Am I (as an ALE) required to e-file the ACA forms?
    • If you will be filing 250 or more forms, your business is required to electronically file. The forms and the transmittal, Form 1094-C, are electronically filed through the ACA I*nformation Return System, also known as the AIR System.
    • Filing under this system requires an ALE to register with IRS e-Services and obtain a transmitter control code (TCC). Last year, some of our clients who attempted to get set up under this program on their own faced many roadblocks; and they were required to provide their own personal tax information even though they were registered on behalf of their employer.
    • If you are using a 3rd party software provider, you should ensure they are an authorized transmitter of the ACA forms. Tronconi Segarra & Associates uses an authorized ACA form transmitter.
  • Can I request a waiver from e-filing?
    • IRS Form 8508 must be filed at least 45 days before the due dates in order to request a waiver from electronically filing Forms 1094 and 1095. This does not exempt an ALE from having to file the forms; if an e-filing waiver request is submitted and approved by the IRS, paper copies of the forms must be submitted.
    • IRS Form 8809 is a request to be filed by an ALE with the IRS for a 30-day extension of time to file the forms with the IRS. No signature or explanation is required when filing the extension of time request. (Form 8809 is not to be used as a request for an extension of time to provide your employees with their forms.)