Re: Affordable Care Act (ACA)

Re: 1094

Hi, Fernando,

I just looked at page 59 of the revised handbook for assistance in balancing the 1094C. The comment for field "EMP_COUNT" in "Column (c) of Part III of 1094-C" shows that it contains "Full Time Employees + Part Time Enrolled + Non Employee Enrolled for the month".

Since the title of the Column C is "Total Employee Count for ALE Member" I was expecting to use FTE + PTE + PTN.

1. Why are PTN (Part-Time Not-Enrolled) not included in this count?
2. I would think that NNE (non-employees - example, COBRA & Retirees) should NOT be included in this count, as by definition they are not employees.

Thanks,

Debbie