Reporting from Applicable Large Employer (ALE) Member

• Each ALE member has its own responsibility to file returns, and provide statements under Section 6056
• A third party is allowed to assist an ALE member with reporting; however,
• An ALE member cannot transfer its responsibility for failure to report
• Each ALE member's information, such as EIN, etc., must be reported separately

Reporting from Non-ALE (Small Employers with less than 50 Employess)

The following small employers must also report. Non-ALEs with

• Health Option Programs
• Self-Insured Plans
• Fully-Insured Plans