Aggregated ALE Group Member Management
(Requires the ACA Add-On for Account Ability)

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Menu Item 1095-C File Arrow Head ALE Group Management

 

An Applicable Large Employer (ALE) who was a member of an Aggregated ALE Group for any month of the calendar year must enter the names and EINs of up to 30 of the other ALE Group members, if so indicated on Form 1094-C. If there are more than 30 members of the Aggregated ALE Group, enter the 30 with the highest monthly average number of full-time employees for the year or for the number of months during which the ALE Member was a member of the Aggregated ALE Group.

 

If any member of the Aggregated ALE Group uses the 98% Offer Method and thus is not required to identify which employees are full-time employees, all Aggregated ALE Group members should use the monthly average number of total employees rather than the monthly average number of full-time employees.

 

Aggregated ALE Group Member Management is accessed from Form 1095-C or the Form 1094-C Options dialog. The Aggregated ALE Group Management Grid lists all recorded members for the selected employer.

 

ALEMemberGrid

Aggregated ALE Group Management Grid

 

To Add, Delete, or Edit group members, click the Manage button (or double-click the grid) to display the ALE Group Management Maintenance dialog.

 

ALEMemberManagement

ALE Group Management Maintenance

 

The Management Toolbar, displayed at the top of the maintenance dialog, contains buttons for navigating, adding (+), deleting (), editing (^), saving, and canceling (X) changes to ALE Group member records.

 

bullet_boxEIN (required)

Enter as 9-digits (no dashes). If a valid EIN is not provided, Form 1094-C will not be processed.

 

bullet_boxName Control

If determinable, enter the first four significant characters of the ALE Group Member's Name. Disregard the word "The" when it is the first word of the name, unless there are only two words in the name.

 

bullet_boxAve. Monthly Employees

Enter the average monthly number of full-time employees, or, if any member of  the Aggregated ALE Group uses the 98% Offer Method, the highest average number of total employees.

 

note Notes

 

At most 30 other ALE Group members may be recorded in any filer's Aggregated ALE Group.
Pursuant to IRS instructions, members are listed in decreasing order of average monthly employees.
For more information regarding this topic, refer to the instructions for Form 1094-C at www.IRS.gov/1094c.