As a requirement of Employer Shared Responsibility (ESR) reporting under the Affordable Care Act (ACA), all Application Large Employers (ALEs) including self-insured companies that provide health insurance to their employees must submit information returns to the Internal Revenue Service (IRS). These returns report on employees' health insurance coverage. The returns include information reported on Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. Any employer required to file 250 or more information returns must file them electronically.

ACA information returns and transmittals are electronically filed through the IRS' ACA Information Return (AIR) system. Oracle Standard Benefits and Oracle Advanced Benefits support electronic filing using the AIR UI Channel.

For more information about the Affordable Care Act (ACA), see https://www.irs.gov/Affordable-Care-Act.

For information about filing electronically with the IRS, see the IRS page https://www.irs.gov/for-tax-pros/software-developers/information-returns/affordable-care-act-information-return-air-program.

Key Concepts

The following topics explain how you can use the application to generate reports for electronic filing.

See:

• Setting Up Information for the Employer Shared Responsibility Reporting Under the Affordable Care Act (ACA)

• Employer Shared Responsibility Reporting Under the Affordable Care Act (ACA) Processes and Reports

• Using the Employee COBRA Offer Details Page

• Viewing the Employee Archive Data Page

• Using the View Authoritative 1094 C Page

• Using the ACA Transmission Details Page

• Printing Corrected 1095-C Forms for Participants