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Affordable Care Act: Assessment of Efforts to Implement the Employer Shared Responsibility Provision

Report Information

Date Issued
Report Number
2017-43-027
Report Type
Audit
Special Emphasis
Affordable Care Act (ACA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0

Recommendations

The Commissioner, Small Business/Self-Employed should ensure that SCRIPS data are timely transferred to the ACA Information Returns system for PY 2017. This should include ensuring that the system can adequately handle the capacity of paper Forms 1094-C and 1095-C transmissions for Taxpayer Identification Number (TIN) validation.

The Commissioner, Small Business/Self-Employed Division, should develop processes to identify and resolve SCRIPS transmission errors that prevent processing by the ACA Information Returns system. This should include a process to identify incorrectly formatted data resulting from schema validation errors associated with paper Forms 1094-C and 1095-C transmissions coming from the SCRIPS.

The Commissioner, Small Business/Self-Employed Division, should develop processes to ensure that the SCRIPS scanning process accurately captures Forms 1094-C and 1095-C data. This should include updating internal guidance as appropriate.

The Commissioner, Small Business/Self-Employed Division, should ensure that all error code business rules function as intended prior to the 2017 Filing Season.

The Commissioner, Small Business/Self-Employed Division, should ensure that the description included in the error files for e-filed Forms 1094-C and 1095-C contain sufficient information to allow employers to correct errors.