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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
View Report

Recommendations

The Commissioner, Small Business/Self-Employed Division, should establish a time frame for employers to correct errors identified on Forms 1094-C and 1095-C.
Recommendation rejected by IRS

The Commissioner, Small Business/Self-Employed Division, should ensure that Forms 1094-C and 1095-C management reports correctly report error statistics.