Employers | Internal Revenue Service

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/file-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/141421">File Your Taxes for Free</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/your-account" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/126776">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/file-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/your-account">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where's My Refund</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></li><li><a href="/taxtopics/tc203">Reduced Refunds</a></li><li><a href="/filing/file-an-amended-return">Amend 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<section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" data-block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/18856" class="en is-active" aria-current="page"><a href="/affordable-care-act/employers" class="language-link is-active" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/18856" aria-current="page">English</a></li><li hreflang="es" data-drupal-link-system-path="node/18856" class="es"><a href="/es/affordable-care-act/employers" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/18856">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/18856" class="zh-hans"><a href="/zh-hans/affordable-care-act/employers" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/18856">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/18856" class="zh-hant"><a href="/zh-hant/affordable-care-act/employers" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/18856">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/18856" class="ko"><a href="/ko/affordable-care-act/employers" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/18856">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/18856" class="ru"><a href="/ru/affordable-care-act/employers" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/18856">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/18856" class="vi"><a href="/vi/affordable-care-act/employers" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/18856">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/18856" class="ht"><a href="/ht/affordable-care-act/employers" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/18856">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In Affordable Care Act <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/affordable-care-act/individuals-and-families" title="Individuals and families" id="term-17376" rel="child" lang="en" xml:lang="en" hreflang="en">Individuals and families</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/affordable-care-act/employers" title="Employers" id="term-17366" rel="parent" lang="en" xml:lang="en" hreflang="en">Employers</a> </li> <li class="level-2" data-indent-level="2"> <a href="/affordable-care-act/employers/aca-information-center-for-applicable-large-employers-ales" title="ALE Info Center" id="term-17361" rel="child" lang="en" xml:lang="en" hreflang="en">ALE Info Center</a> </li> <li class="level-2" data-indent-level="2"> <a href="/affordable-care-act/individuals-and-families/health-care-tax-tips" title="Health care tax tips" id="term-17371" rel="child" lang="en" xml:lang="en" hreflang="en">Health care tax tips</a> </li> <li class="level-2" data-indent-level="2"> <a href="/affordable-care-act/affordable-care-act-tax-provisions-questions-and-answers" title="Questions and answers" id="term-17391" rel="child" lang="en" xml:lang="en" hreflang="en">Questions and answers</a> </li> <li class="level-2" data-indent-level="2"> <a href="/affordable-care-act/affordable-care-act-tax-provisions" title="Tax provisions" id="term-17386" rel="child" lang="en" xml:lang="en" hreflang="en">Tax provisions</a> </li> <li class="level-2" data-indent-level="2"> <a href="/affordable-care-act/affordable-care-act-of-2010-news-releases-multimedia-and-legal-guidance" title="Legal guidance and other resources" id="term-17381" rel="child" lang="en" xml:lang="en" hreflang="en">Legal guidance and other resources</a> </li> </ul> </div> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Affordable Care Act tax provisions for employers</h2> <p>The Affordable Care Act, or health care law, contains benefits and responsibilities for employers. The size and structure of your workforce determines what applies to you. An employer’s size is determined by the number of its full-time employees, including full-time equivalents. </p> <p>For help with determining the size of  your workforce each year, see our page on  <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f5491aa0-fe09-4aae-8694-26de52991bc7" href="/affordable-care-act/employers/determining-if-an-employer-is-an-applicable-large-employer" title="Determining if an employer is an applicable large employer">Determining if an Employer is an Applicable Large Employer</a>.</p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-second-row-col-1"> <section data-block-plugin-id="block_content:d54af275-bf09-4c61-b364-b9bab656aece" class="block block-block-content block-block-contentd54af275-bf09-4c61-b364-b9bab656aece open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d6a670a9-8228-4e79-9375-8a6b05cd0b30" href="/affordable-care-act/employers/affordable-care-act-tax-provisions-for-small-employers" title="Affordable Care Act tax provisions for small employers">Small Employers</a></h2> <p>Small employers, generally those with fewer than 50 full-time employees, may be eligible for credits and other benefits.</p> <p> </p> </div> </section> </div> </div> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-second-row-col-2"> <section data-block-plugin-id="block_content:932bc1ab-f55c-4fe3-a682-abb30ef83716" class="block block-block-content block-block-content932bc1ab-f55c-4fe3-a682-abb30ef83716 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3939cb4f-34a9-4788-a732-6c0215f0a7c9" href="/affordable-care-act/employers/affordable-care-act-tax-provisions-for-large-employers" title="Affordable Care Act tax provisions for large employers">Large Employers</a></h2> <p>An applicable large employer, generally those with 50 or more full-time employees, including full-time equivalents.</p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-third-row-col-1"> <section data-block-plugin-id="block_content:99877594-acc1-456c-a1bc-625a7c136ec3" class="block block-block-content block-block-content99877594-acc1-456c-a1bc-625a7c136ec3 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>If you have no employees, the information in the section below does not apply to you. However, other provisions, such as the insurance provider fee, or the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cac92526-5347-4763-8adf-817ee65f264c" href="/affordable-care-act/annual-fee-on-branded-prescription-drug-manufacturers-and-importers" title="Annual fee on branded prescription drug manufacturers and importers">branded prescription drug fee</a>, may affect your organization. For a list of ACA tax provisions, visit the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="10a1c0b2-bd49-41e2-88b5-c070d0771a62" href="/affordable-care-act/affordable-care-act-tax-provisions" title="Affordable Care Act tax provisions">Affordable Care Act Tax Provisions</a> page.</p> <h2>Why does the size of an employer’s workforce matter?</h2> <ul> <li>If you have fewer than 25 full-time employees, including full-time equivalent employees, you may be eligible for a <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1e5d1268-96cc-446c-be12-162c43ce6df9" href="/affordable-care-act/employers/small-business-health-care-tax-credit-and-the-shop-marketplace" title="Small Business Health Care Tax Credit and the SHOP Marketplace">Small Business Health Care Tax Credit</a> to help cover the cost of providing coverage.</li> <li>Generally, employers with 50 or fewer employees may be eligible to buy coverage through the Small Business Health Options Program or (SHOP Marketplace). Learn more at <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f5bfcb46-97a4-4260-beb3-27fffda3b95b" href="https://www.healthcare.gov/small-businesses/" title="SHOP is Online">HealthCare.gov</a>.</li> <li>If you have 50 or more full-time employees, including full-time equivalent employees, you are an applicable full-time employer and need to issue statements to employees and file an <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5ced84b9-69d5-4f17-b259-d1a93c5ee3dc" href="/affordable-care-act/employers/information-reporting-by-applicable-large-employers" title="Information reporting by applicable large employers">annual information return reporting</a> whether and what health insurance you offered employees. ALEs are subject to the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d30b195c-20ea-4af5-b85f-81d33000948b" href="/affordable-care-act/employers/employer-shared-responsibility-provisions" title="Employer shared responsibility provisions">employer shared responsibility provisions</a>. </li> <li>Some states allow employers with up to 100 employees to buy coverage through the <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f5bfcb46-97a4-4260-beb3-27fffda3b95b" href="https://www.healthcare.gov/small-businesses/" title="SHOP is Online">Small Business Health Options Program, or SHOP Marketplace</a>.</li> <li>Regardless of size, all employers that provide self-insured health coverage to employees <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="54754058-70fc-4722-975d-9ee0f041163e" href="/affordable-care-act/employers/information-reporting-by-providers-of-minimum-essential-coverage" title="Information reporting by providers of minimum essential coverage">must file an annual return</a> reporting certain information for each covered employee and provide the same information to covered individuals.</li> </ul> <p>Certain affiliated employers with common ownership or employers that are part of a controlled group are considered part of an <a data-a11y-ignore="aAdjacentWithSameResourceShouldBeCombined" data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f5491aa0-fe09-4aae-8694-26de52991bc7" href="/affordable-care-act/employers/determining-if-an-employer-is-an-applicable-large-employer" title="Determining if an employer is an applicable large employer">aggregated group</a>. In this case, you must aggregate, or combine, your employees to determine your workforce size. Learn more on the page for <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f5491aa0-fe09-4aae-8694-26de52991bc7" href="/affordable-care-act/employers/determining-if-an-employer-is-an-applicable-large-employer" title="Determining if an employer is an applicable large employer">Determining if an Employer is an Applicable Large Employer</a>. </p> <p>Applicable large employers can find resources and the latest news at the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="102c51f4-d9ba-4747-aabd-9a6fff30b7e8" href="/affordable-care-act/employers/aca-information-center-for-applicable-large-employers-ales" title="ACA information center for applicable large employers (ALEs)">Applicable Large Employer Information Center</a>.</p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-fourth-row-col-1"> <section data-block-plugin-id="block_content:1d733a5e-85ec-43b2-ac25-9255a34062d1" class="block block-block-content block-block-content1d733a5e-85ec-43b2-ac25-9255a34062d1 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>More information</h2> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="da647327-b8d7-40eb-81e8-bc0adb03cf4a" href="https://www.healthcare.gov/" title="HealthCare.gov">HealthCare.gov</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1e5d1268-96cc-446c-be12-162c43ce6df9" href="/affordable-care-act/employers/small-business-health-care-tax-credit-and-the-shop-marketplace" title="Small Business Health Care Tax Credit and the SHOP Marketplace">Small Business Health Care Tax Credit and the SHOP Marketplace</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d30b195c-20ea-4af5-b85f-81d33000948b" href="/affordable-care-act/employers/employer-shared-responsibility-provisions" title="Employer shared responsibility provisions">Employer Shared Responsibility Provisions</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5ced84b9-69d5-4f17-b259-d1a93c5ee3dc" href="/affordable-care-act/employers/information-reporting-by-applicable-large-employers" title="Information reporting by applicable large employers">Information Reporting by Applicable Large Employers</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="54754058-70fc-4722-975d-9ee0f041163e" href="/affordable-care-act/employers/information-reporting-by-providers-of-minimum-essential-coverage" title="Information reporting by providers of minimum essential coverage">Information Reporting by Providers of Minimum Essential Coverage</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="48eeb243-b5ee-442e-b809-983d0317df0a" href="/e-file-providers/affordable-care-act-information-returns-air" title="Affordable Care Act information returns (AIR)">Affordable Care Act Information Returns (AIR)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b2cec699-0d5b-43bd-96ae-4456812f652c" href="/tax-professionals/aca-information-center-for-tax-professionals" title="ACA information center for tax professionals">ACA Information Center for Tax Professionals</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="ea0cdee3-5a23-4b16-b517-89c351452752" href="https://www.dol.gov/general/topic/health-plans" title="Department of Labor Health Plans and Benefits">Department of Labor Health Plans and Benefits</a></li> </ul> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> 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