--- title: "COBRA Cheat Sheet: IRS ACA Reporting Rules" description: Know how to complete ACA reporting for unique COBRA situations? This cheat sheet spells it out. image: https://info.cobraguard.net/hubfs/Know_how_to_complete_ACA_reporting_for_unique_COBRA_situations-This_cheat_sheet_spells_it_out.jpg --- - [Help/FAQs](https://www.cobraguard.net/help) - [Login](http://www.cobraguard.net/login) [![Cobraguard Blog](https://info.cobraguard.net/hs-fs/hubfs/ITEDIUM/CGlogo_itedium_blog.jpg?width=297&name=CGlogo_itedium_blog.jpg "Cobraguard Blog")](http://www.cobraguard.net/) [On-Demand COBRA Administration](http://www.cobraguard.net/) # What Could You Achieve ... If You Weren't Bogged Down by COBRA? # The COBRA Blog # COBRA Cheat Sheet: IRS ACA Reporting Rules Posted by [Robert Meyers](https://info.cobraguard.net/cobra-blog/author/robert-meyers) on Wed, Nov 18, 2015 @ 12:11 PM - [Tweet](https://twitter.com/share) ![ACA-Reporting](https://info.cobraguard.net/hs-fs/hubfs/Know_how_to_complete_ACA_reporting_for_unique_COBRA_situations-This_cheat_sheet_spells_it_out.jpg?width=285&name=Know_how_to_complete_ACA_reporting_for_unique_COBRA_situations-This_cheat_sheet_spells_it_out.jpg "ACA-Reporting")The very first Affordable Care Act (ACA) reporting deadline is quickly approaching. In fact, individual statements must be sent to employees no later than February 1, 2016. **On September 16, 2015, the IRS published the final instructions to Form 1095-C and completely changed COBRA reporting. **This article will walk you through the final COBRA and ACA reporting rules for employers with over 50 full-time employees. Think of this as your COBRA cheat sheet.  **Which form to use for reporting COBRA-qualified beneficiaries** When it comes to reporting of non-employees (for example, COBRA beneficiaries, retirees, etc.), the IRS gives employers a choice – use either Form 1095-B or 1095-C.  Choice is always a good thing. However, the instructions are unclear about whether employers can use Form 1095-B for someone who was a non-employee for only *part* of the year. Thus, the cautious approach is to use Form 1095-C to report coverage of COBRA beneficiaries. There is one situation where an employer must use Form 1095-B. Form 1095-C requires entry of a Social Security number for the recipient of the form (entered on line 1). Therefore, if the employer cannot reasonably obtain a Social Security number for the recipient, the employer must default to Form 1095-B.    **How to report an employee who terminates employment** When employment termination is the COBRA-qualifying event, COBRA is never reported as an offer of coverage – even if the former employee actually enrolls in COBRA coverage. **This is a complete reversal of prior guidance.** The final instructions tell us to report as follows: - Line 14 – Always use Code 1H (no offer of coverage). - Line 15 – Leave Line 15 blank. You do not have to report cost information. - Line 16 – It appears that you always use Code 2A (employee not employed during the month). - Part III – Individual Monthly Coverage Information. Employers with self-insured plans will complete this section for former employees and dependents who enroll in COBRA and will continue to report for as long as COBRA coverage is in force. **How to report a loss of coverage due to reduction in hours** When a current employee loses health coverage because his or her hours have been reduced, COBRA is always reported as an offer of coverage. This is the complete opposite of the rule for terminated employees. The general rule in a reduction of hours situation is to report using the same codes that are used for other active employees. - Line 14 - Enter the same code that is entered for active employees. Never use Code 1H (no offer of coverage). - Line 15 – Enter the COBRA premium for the lowest cost self-only coverage that meets the minimum essential coverage requirements. - Line 16 – If COBRA is elected, enter Code 2C (employee enrolled). If COBRA is not elected, enter the same code that would be used for an active employee who declines COBRA. - Part III – Individual Monthly Coverage Information. Self-insured plans should complete this section for each enrollee. **How to report a family member who independently elects COBRA** Every individual who loses coverage due to a qualifying event has an independent right to elect COBRA. For example, in a divorce, the former spouse has a right to elect COBRA. In a termination of employment, the former employee can decline COBRA but the spouse or dependents can elect COBRA. In a situation where the employee does not elect COBRA, but someone else does, large employers should report as follows: - Line 14 – Enter Code 1G (offer to non-employee). - Line 15 – Leave Line 15 blank. You do not have to report cost information. - Line 16 – Enter Code 2C (enrolled in coverage). - Part III – Individual Monthly Coverage Information. Self-insured plans will complete Part III for each enrollee. Keep a copy of this article as a cheat sheet to easily breeze through COBRA reporting under the Affordable Care Act as we wrap up 2015 and prepare for ACA reporting in the New Year. Tags: [aca reporting](https://info.cobraguard.net/cobra-blog/topic/aca-reporting) [![describe the image](https://info.cobraguard.net/hs-fs/file-17837940-gif/images/cg-callout-breakup.gif)](https://info.cobraguard.net/how-to-choose-COBRA-admin/)[![describe the image](https://info.cobraguard.net/hs-fs/file-17838292-gif/images/cg-callout-potofgold.gif)](https://info.cobraguard.net/returnonoutsourcing/) ### Subscribe to the COBRAGuard Blog ### Latest Posts ### Posts by category - [2015 reporting requirements (1)](https://info.cobraguard.net/cobra-blog/topic/2015-reporting-requirements) - [29'ers and cobra (1)](https://info.cobraguard.net/cobra-blog/topic/2939ers-and-cobra) - [aca (6)](https://info.cobraguard.net/cobra-blog/topic/aca) - [aca and cobra (1)](https://info.cobraguard.net/cobra-blog/topic/aca-and-cobra) - [ACA broker fee proposals (1)](https://info.cobraguard.net/cobra-blog/topic/aca-broker-fee-proposals) - [ACA changes (2)](https://info.cobraguard.net/cobra-blog/topic/aca-changes) - [ACA changes to certificates of creditable coverage (1)](https://info.cobraguard.net/cobra-blog/topic/aca-changes-to-certificates-of-creditable-coverage) - [ACA compliance (3)](https://info.cobraguard.net/cobra-blog/topic/aca-compliance) - [aca developments (1)](https://info.cobraguard.net/cobra-blog/topic/aca-developments) - [ACA penalties (1)](https://info.cobraguard.net/cobra-blog/topic/aca-penalties) - [aca reporting (2)](https://info.cobraguard.net/cobra-blog/topic/aca-reporting) - [ACA reporting requirements (1)](https://info.cobraguard.net/cobra-blog/topic/aca-reporting-requirements) - [aca safe harbor (1)](https://info.cobraguard.net/cobra-blog/topic/aca-safe-harbor) - [ACA subsidy (1)](https://info.cobraguard.net/cobra-blog/topic/aca-subsidy) - [aca transition relief (1)](https://info.cobraguard.net/cobra-blog/topic/aca-transition-relief) - [aca update (6)](https://info.cobraguard.net/cobra-blog/topic/aca-update) - [affordable care act (15)](https://info.cobraguard.net/cobra-blog/topic/affordable-care-act) - [affordable care act and cobra (1)](https://info.cobraguard.net/cobra-blog/topic/affordable-care-act-and-cobra) - [affordable care act compliance (1)](https://info.cobraguard.net/cobra-blog/topic/affordable-care-act-compliance) - [Affordable Care Act update (6)](https://info.cobraguard.net/cobra-blog/topic/affordable-care-act-update) - [affordable care act updates (1)](https://info.cobraguard.net/cobra-blog/topic/affordable-care-act-updates) - [age 26 rule (1)](https://info.cobraguard.net/cobra-blog/topic/age-26-rule) - [ahp changes (1)](https://info.cobraguard.net/cobra-blog/topic/ahp-changes) - [Association Health Plan (1)](https://info.cobraguard.net/cobra-blog/topic/association-health-plan) - [association health plan changes (1)](https://info.cobraguard.net/cobra-blog/topic/association-health-plan-changes) - [benefit campaigns (1)](https://info.cobraguard.net/cobra-blog/topic/benefit-campaigns) - [benefits administration (5)](https://info.cobraguard.net/cobra-blog/topic/benefits-administration) - [benefits administration outsourcing (1)](https://info.cobraguard.net/cobra-blog/topic/benefits-administration-outsourcing) - [benefits communication (1)](https://info.cobraguard.net/cobra-blog/topic/benefits-communication) - [billing reconciliation (1)](https://info.cobraguard.net/cobra-blog/topic/billing-reconciliation) - [Cadillac tax (1)](https://info.cobraguard.net/cobra-blog/topic/cadillac-tax) - [census (1)](https://info.cobraguard.net/cobra-blog/topic/census) - [certificate of creditable coverage (2)](https://info.cobraguard.net/cobra-blog/topic/certificate-of-creditable-coverage) - [certificates of creditable coverage (2)](https://info.cobraguard.net/cobra-blog/topic/certificates-of-creditable-coverage) - [changes to certificates of creditable coverage (1)](https://info.cobraguard.net/cobra-blog/topic/changes-to-certificates-of-creditable-coverage) - [Choose a COBRA Administrator (1)](https://info.cobraguard.net/cobra-blog/topic/choose-a-cobra-administrator) - [cobra (10)](https://info.cobraguard.net/cobra-blog/topic/cobra) - [cobra administration (71)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration) - [COBRA administration mistakes (4)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-mistakes) - [COBRA administration outsourcing (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-outsourcing) - [COBRA administration partner (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-partner) - [COBRA administration program (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-program) - [COBRA administration services (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-services) - [cobra administration tips (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-tips) - [cobra administrator (7)](https://info.cobraguard.net/cobra-blog/topic/cobra-administrator) - [cobra and aca (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-and-aca) - [cobra and aca eligibility (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-and-aca-eligibility) - [cobra and divorce (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-and-divorce) - [COBRA and Medicare (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-and-medicare) - [cobra and voluntary benefits (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-and-voluntary-benefits) - [COBRA beneficiary is incapacitated (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-beneficiary-is-incapacitated) - [COBRA benefit (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-benefit) - [cobra benefits (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-benefits) - [COBRA benefits for same-sex spouses (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-benefits-for-same-sex-spouses) - [COBRA best practice (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-best-practice) - [COBRA best practices (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-best-practices) - [cobra blog (15)](https://info.cobraguard.net/cobra-blog/topic/cobra-blog) - [cobra bob (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-bob) - [COBRA bookkeeping (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-bookkeeping) - [COBRA collection (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-collection) - [cobra communication (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-communication) - [COBRA compliance (9)](https://info.cobraguard.net/cobra-blog/topic/cobra-compliance) - [COBRA continuation (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-continuation) - [cobra continuation coverage (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-continuation-coverage) - [cobra continuation coverage election notices (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-continuation-coverage-election-notices) - [COBRA continuing education (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-continuing-education) - [cobra conundrums (12)](https://info.cobraguard.net/cobra-blog/topic/cobra-conundrums) - [cobra coordination (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-coordination) - [cobra coverage (7)](https://info.cobraguard.net/cobra-blog/topic/cobra-coverage) - [cobra developments (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-developments) - [cobra disability extension benefits (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-disability-extension-benefits) - [COBRA during a merger (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-during-a-merger) - [COBRA during divorce (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-during-divorce) - [COBRA during mergers and acquisitions (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-during-mergers-and-acquisitions) - [COBRA early termination notices (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-early-termination-notices) - [COBRA education (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-education) - [COBRA efficiency (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-efficiency) - [cobra eligibility (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-eligibility) - [COBRA eligibility at age 26 (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-eligibility-at-age-26) - [cobra eligible workers (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-eligible-workers) - [cobra enrollment window (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-enrollment-window) - [cobra for public entities (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-for-public-entities) - [COBRA for voluntary benefits (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-for-voluntary-benefits) - [cobra guard (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-guard) - [COBRA guidelines (5)](https://info.cobraguard.net/cobra-blog/topic/cobra-guidelines) - [COBRA guidlines (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-guidlines) - [COBRA Implications of Marriage and Divorce (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-implications-of-marriage-and-divorce) - [COBRA ineligibility for gross misconduct (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-ineligibility-for-gross-misconduct) - [cobra info. (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-info) - [COBRA leave of absence (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-leave-of-absence) - [COBRA merger and acquisition rules (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-merger-and-acquisition-rules) - [COBRA mistake (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-mistake) - [cobra mistakes (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-mistakes) - [cobra non-compliance (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-non-compliance) - [COBRA notice (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-notice) - [cobra notices (8)](https://info.cobraguard.net/cobra-blog/topic/cobra-notices) - [COBRA notification (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-notification) - [COBRA option (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-option) - [COBRA options for plan sponsors (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-options-for-plan-sponsors) - [COBRA outsourcing (9)](https://info.cobraguard.net/cobra-blog/topic/cobra-outsourcing) - [COBRA outsourcing COBRA administration (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-outsourcing-cobra-administration) - [cobra overpayment (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-overpayment) - [COBRA participants (4)](https://info.cobraguard.net/cobra-blog/topic/cobra-participants) - [COBRA participation (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-participation) - [cobra payment (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-payment) - [COBRA payment collection (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-payment-collection) - [COBRA policies (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-policies) - [cobra qualifying (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-qualifying) - [COBRA qualifying event (5)](https://info.cobraguard.net/cobra-blog/topic/cobra-qualifying-event) - [cobra qualifying events (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-qualifying-events) - [cobra qualifying plans (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-qualifying-plans) - [COBRA questions (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-questions) - [COBRA software (8)](https://info.cobraguard.net/cobra-blog/topic/cobra-software) - [COBRA solution (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-solution) - [COBRA solutions (7)](https://info.cobraguard.net/cobra-blog/topic/cobra-solutions) - [cobra special enrollment (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-special-enrollment) - [COBRA status (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-status) - [COBRA system (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-system) - [COBRA training (4)](https://info.cobraguard.net/cobra-blog/topic/cobra-training) - [cobra webinars (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-webinars) - [COBRA when fired for gross misconduct (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-when-fired-for-gross-misconduct) - [cobraguard (3)](https://info.cobraguard.net/cobra-blog/topic/cobraguard) - [COBRAGuard blog (1)](https://info.cobraguard.net/cobra-blog/topic/cobraguard-blog) - [corporate downsizing (1)](https://info.cobraguard.net/cobra-blog/topic/corporate-downsizing) - [cost of health care (1)](https://info.cobraguard.net/cobra-blog/topic/cost-of-health-care) - [cost of health reform (1)](https://info.cobraguard.net/cobra-blog/topic/cost-of-health-reform) - [creditable coverage (1)](https://info.cobraguard.net/cobra-blog/topic/creditable-coverage) - [direct billing (1)](https://info.cobraguard.net/cobra-blog/topic/direct-billing) - [direct billing administration (1)](https://info.cobraguard.net/cobra-blog/topic/direct-billing-administration) - [eligibility and enrollment (1)](https://info.cobraguard.net/cobra-blog/topic/eligibility-and-enrollment) - [eligibility and enrollment platform (1)](https://info.cobraguard.net/cobra-blog/topic/eligibility-and-enrollment-platform) - [eligibility and enrollment software (1)](https://info.cobraguard.net/cobra-blog/topic/eligibility-and-enrollment-software) - [employee appreciation (1)](https://info.cobraguard.net/cobra-blog/topic/employee-appreciation) - [employee benefit brokers (1)](https://info.cobraguard.net/cobra-blog/topic/employee-benefit-brokers) - [employer compliance (1)](https://info.cobraguard.net/cobra-blog/topic/employer-compliance) - [employer mandate (6)](https://info.cobraguard.net/cobra-blog/topic/employer-mandate) - [employer mandate guidance (1)](https://info.cobraguard.net/cobra-blog/topic/employer-mandate-guidance) - [employer notifications (1)](https://info.cobraguard.net/cobra-blog/topic/employer-notifications) - [enrollment communication strategy (1)](https://info.cobraguard.net/cobra-blog/topic/enrollment-communication-strategy) - [Essential Health Benefits (1)](https://info.cobraguard.net/cobra-blog/topic/essential-health-benefits) - [exchange notices (1)](https://info.cobraguard.net/cobra-blog/topic/exchange-notices) - [exchanges impact on COBRA benefits (1)](https://info.cobraguard.net/cobra-blog/topic/exchanges-impact-on-cobra-benefits) - [flex administration (1)](https://info.cobraguard.net/cobra-blog/topic/flex-administration) - [flexible spending accounts (1)](https://info.cobraguard.net/cobra-blog/topic/flexible-spending-accounts) - [fsa (1)](https://info.cobraguard.net/cobra-blog/topic/fsa) - [FSA contributions (1)](https://info.cobraguard.net/cobra-blog/topic/fsa-contributions) - [fsa under cobra (2)](https://info.cobraguard.net/cobra-blog/topic/fsa-under-cobra) - [gross misconduct (1)](https://info.cobraguard.net/cobra-blog/topic/gross-misconduct) - [group benefits (1)](https://info.cobraguard.net/cobra-blog/topic/group-benefits) - [group health insurance (1)](https://info.cobraguard.net/cobra-blog/topic/group-health-insurance) - [health benefit costs (1)](https://info.cobraguard.net/cobra-blog/topic/health-benefit-costs) - [health benefit update (1)](https://info.cobraguard.net/cobra-blog/topic/health-benefit-update) - [health care costs (1)](https://info.cobraguard.net/cobra-blog/topic/health-care-costs) - [health care in the u.s. (1)](https://info.cobraguard.net/cobra-blog/topic/health-care-in-the-us) - [Health care premiums (1)](https://info.cobraguard.net/cobra-blog/topic/health-care-premiums) - [health care reform (4)](https://info.cobraguard.net/cobra-blog/topic/health-care-reform) - [health care reform compliance (1)](https://info.cobraguard.net/cobra-blog/topic/health-care-reform-compliance) - [health care strategy (1)](https://info.cobraguard.net/cobra-blog/topic/health-care-strategy) - [health exchange (1)](https://info.cobraguard.net/cobra-blog/topic/health-exchange) - [health insurance (3)](https://info.cobraguard.net/cobra-blog/topic/health-insurance) - [health insurance guidance (1)](https://info.cobraguard.net/cobra-blog/topic/health-insurance-guidance) - [health insurance marketplace (2)](https://info.cobraguard.net/cobra-blog/topic/health-insurance-marketplace) - [health plan IRS reporting (1)](https://info.cobraguard.net/cobra-blog/topic/health-plan-irs-reporting) - [health premium reimbursement (1)](https://info.cobraguard.net/cobra-blog/topic/health-premium-reimbursement) - [Health reform (5)](https://info.cobraguard.net/cobra-blog/topic/health-reform) - [health reform compliance (1)](https://info.cobraguard.net/cobra-blog/topic/health-reform-compliance) - [health reform cost (1)](https://info.cobraguard.net/cobra-blog/topic/health-reform-cost) - [health reform news (1)](https://info.cobraguard.net/cobra-blog/topic/health-reform-news) - [health reform update (3)](https://info.cobraguard.net/cobra-blog/topic/health-reform-update) - [health savings accounts and COBRA administration (1)](https://info.cobraguard.net/cobra-blog/topic/health-savings-accounts-and-cobra-administration) - [healthcare costs (1)](https://info.cobraguard.net/cobra-blog/topic/healthcare-costs) - [healthcare exchange income verification (1)](https://info.cobraguard.net/cobra-blog/topic/healthcare-exchange-income-verification) - [healthcare reform (4)](https://info.cobraguard.net/cobra-blog/topic/healthcare-reform) - [hipaa certificates of creditable coverage (1)](https://info.cobraguard.net/cobra-blog/topic/hipaa-certificates-of-creditable-coverage) - [holiday party (1)](https://info.cobraguard.net/cobra-blog/topic/holiday-party) - [holiday risk management (1)](https://info.cobraguard.net/cobra-blog/topic/holiday-risk-management) - [how COBRA works with HSAs (1)](https://info.cobraguard.net/cobra-blog/topic/how-cobra-works-with-hsas) - [hr best practices (3)](https://info.cobraguard.net/cobra-blog/topic/hr-best-practices) - [HR issues (13)](https://info.cobraguard.net/cobra-blog/topic/hr-issues) - [hr strategies (1)](https://info.cobraguard.net/cobra-blog/topic/hr-strategies) - [hr tips (1)](https://info.cobraguard.net/cobra-blog/topic/hr-tips) - [hsa (1)](https://info.cobraguard.net/cobra-blog/topic/hsa) - [HSAs and COBRA administration (2)](https://info.cobraguard.net/cobra-blog/topic/hsas-and-cobra-administration) - [IM Solutions (1)](https://info.cobraguard.net/cobra-blog/topic/im-solutions) - [individual mandate (2)](https://info.cobraguard.net/cobra-blog/topic/individual-mandate) - [insurance tax credits (1)](https://info.cobraguard.net/cobra-blog/topic/insurance-tax-credits) - [irs notice 2015-17 (1)](https://info.cobraguard.net/cobra-blog/topic/irs-notice-2015-17) - [labor audits (1)](https://info.cobraguard.net/cobra-blog/topic/labor-audits) - [leaves of absence (1)](https://info.cobraguard.net/cobra-blog/topic/leaves-of-absence) - [limited cobra (1)](https://info.cobraguard.net/cobra-blog/topic/limited-cobra) - [marketplace payment collection (1)](https://info.cobraguard.net/cobra-blog/topic/marketplace-payment-collection) - [marketplace plan (1)](https://info.cobraguard.net/cobra-blog/topic/marketplace-plan) - [Marketplace subsidy (1)](https://info.cobraguard.net/cobra-blog/topic/marketplace-subsidy) - [marketplace update (1)](https://info.cobraguard.net/cobra-blog/topic/marketplace-update) - [medical cost trend (1)](https://info.cobraguard.net/cobra-blog/topic/medical-cost-trend) - [Medicare (1)](https://info.cobraguard.net/cobra-blog/topic/medicare) - [mini COBRA (1)](https://info.cobraguard.net/cobra-blog/topic/mini-cobra) - [mini COBRA laws (1)](https://info.cobraguard.net/cobra-blog/topic/mini-cobra-laws) - [minimal essential coverage (1)](https://info.cobraguard.net/cobra-blog/topic/minimal-essential-coverage) - [minimum essential coverage (1)](https://info.cobraguard.net/cobra-blog/topic/minimum-essential-coverage) ### Follow Us - [Copyright ](https://info.cobraguard.net/cobra-blog/cobra-cheat-sheet-irs-aca-reporting-rules#)[© 2003 - 2016 iTedium](https://info.cobraguard.net/cobra-blog/cobra-cheat-sheet-irs-aca-reporting-rules#) - [Terms of Use](https://www.cobraguard.net/terms) - [Privacy Policy](https://www.cobraguard.net/privacy)