Revisions to Form Instructions (3/5)
What, if anything, has changed between the early and final reporting form instructions? For the next three weeks, we'll be sharing a revision each week. Let's forge right ahead with the third:
Total Employee Count for ALE Member – A fifth option was added to the instructions for ALE members to use when calculating their total employees on a monthly basis for Form 1094-C, Part III, Column (c). The option to use the 12th day of each month is now permitted in addition to the existing methods of using the first or last day of each month, the first day of the first payroll period that starts during each month, or the last day of the first payroll period that starts each month.
For more information on the changes discussed, please review the 2015 Instructions for Forms 1094-C and 1095-C here.