The New Employer Reporting Requirements

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In 2015, self-insured plans and Applicable Large Employers got their first taste of the new reporting requirements under section 6055 and 6056 of the tax code. Companies that are subject to these requirements must file an informational return with the IRS and furnish separate forms to each of their full-time employees. As we enter another tax reporting period, employers are once again scrambling to understand the rules and gather the information they need to complete the forms correctly.

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