This chapter contains the following topics:
Section 5.2, "Working with AIR Year-End Workfiles Information"
Section 5.3, "Working with Form 1094-C Workfile Information"
After you create Affordable Care Act Health Coverage Information Returns (AIR) year-end workfiles, you review the information in the workfiles for accuracy. If required, you can revise the information and re-create the workfiles to ensure that the correct information prints to the year-end forms (Form 1095-C). To re-create the workfile, you run the reset process for the affected AIR ID, then re-run the build process.
There are five AIR year-end workfiles:
F08119 - 1095-C Offer and Coverage
F08120 - 1095-C Covered Individuals
F08121 - 1094-C Transmittal
F08122 - 1094-C ALE Monthly Information
F08123 - 1094-C Other ALE Members
You can also edit records created by the workfile build process, manually create new records, or delete records in the workfile using the Form 1095-C Offer and Coverage Revisions (P08119) or the Form 1095-C Covered Individuals Revisions (P08120). You can add, edit, or delete 1094-C information from the 1094-C Transmittal Revisions (P08121).
This chapter provides an overview of workfile reviews and discusses how to:
Edit records in the workfile.
Manually add records to the workfile.
Delete records from the workfile.
Import records to the workfile.
The workfiles contain data necessary for AIR reporting as well as additional information that identifies an employee's enrollment, such as plan ID, plan option, and enrollment dates.
From Form 1095-C Information, you can access data from the 1095-C Offer and Coverage file (F08119) and the 1095-C Covered Individuals (F08520) file. The 1095-C Offer and Coverage inquiry (P08219) and the 1095-C Covered Individuals inquiry (P08220) display data in a format similar to the paper Form 1095-C.
This section provides an overview of the Form 1095-C Offer and Coverage program and discusses how to use the program to:
Review information created by the Form 1095-C workfile build processes.
Edit records and manually add new records in the workfiles.
Delete records from the workfiles.
Import records into the workfiles.
You use the Form 1095-C Offer and Coverage Revisions (P08119) to inquire on data in the 1095-C Offer and Coverage workfiles and the 1095-C Covered Individuals workfiles, or to add, modify, and delete records in the workfiles. You can also import records to the workfiles and modify as required before printing Form 1095-C.
Note:
The Form 1095-C batch processes create records for employees and does not create records for individuals who have not been employees. If you need to produce a Form 1095-C for a recipient who is not an employee, you can add or import records to the reporting workfiles. Before you add or import a record for a non-employe, you must create an Address Book record to identify the recipient.When creating a record by using the Form 1095-C Offer and Coverage program, the following information is mandatory:AIR ID
Employee Number
Tax ID
Reporting Year
Offer of Coverage Code, whether in the All 12 Months field or each month individually
When you run the Form 1095-C Offer and Coverage program, the system retrieves AIR year-end workfiles information from the F08119 and F08520 files. If you make any changes to the information, the system updates these two files.
The Form 1095-C Offer and Coverage Inquiry program (P08219) initially displays records according to the filters set up in the processing options. For summary records, a selection option is available to go to the detail screen, where the record can be edited or deleted or new records can be added. On the Offer and Coverage Revisions program (P08119) an option exit is available to go to the Covered Individuals Inquiry (P08220) and Covered Individuals Revisions (P08120). The header and Part II information in the Offer and Coverage inquiry form are retrieved from the F08119 file and Covered Individuals Part III information is retrieved from the F08120 file.
When you add a record to a workfile, the system assigns a control number (a unique identifier) for the record. If you are adding Form 1095-C data that includes F08120 Part III data, you must add the F08119 Part I and II data first. When the system creates a control number for a record, it checks for the instance in the F08119 file and uses the same control number for the record in the F08120 file. Therefore, if you want to import a record into the workfile, ensure that you first import the data for the 1095-C Offer and Coverage file (F08119) followed by the data for the 1095-C Covered Individuals file (F08120).
When you delete a record from the 1095-C Offer and Coverage file (F08119), the corresponding record is deleted from the 1095-C Covered Individuals file (F08120). Also, when you delete a summary record, the corresponding detail records are also deleted.
If you manually update any information in a record, flag it as protected if you do not want any subsequent batch processes to update or delete the record.
From the Form 1095-C Offer and Coverage Inquiry program (P08219), you can go to the following forms:
Covered Individuals Inquiry (P08220)
Offer and Coverage Revisions (P08119)
Offer of Coverage Additional Information Window (P082191)
Audit Information Window (P0045)
As a Benefits Administrator, you run the 1095-C Covered Individuals Workfile build to include information about covered individuals including any employee (full-time or not) and their family members who have enrolled a self-insured plan, in Part III of Form 1095-C.
If you do not have any self-insured plans, you do not need to run the P08520 process build.
You can specify to run the Covered Individuals report (P08420) from the build process automatically by setting the processing option in the Covered Individuals build (P08520) or you can run it standalone after running the workfile build from the ACA Reports menu. You can run the Covered Individuals report (P08420) to review information contained in the Covered Individuals workfile (F08120). On running P08520, the system retrieves information from the participant file (F08901) and the Dependent/Beneficiary Cross-Reference file (F08336) and updates the records in the 1095-C Covered Individuals file (F08120). This file contains the Detail records by Home Company and Summary records by Tax ID, for each employee and their dependents. The Covered Individuals file provides information for reporting covered individuals in Part III of Form 1095-C and can be managed from the 1095-C Covered individual Inquiry (P08220).
You can also import data from a third-party administrator or other source into the workfile by using the Covered Individuals Batch Import program (P08120Z).
From Human Resources (G08), choose Affordable Care Act
From Affordable Care Act (G08ACA), enter 29
From ACA Information Returns Setup (G08ACA41), select 1095-C Offer and Coverage
| Field | Description |
|---|---|
| Reporting Year | Enter the calendar year for which Form 1095-C is being produced. |
| Corrected | If a record is corrected, the system displays Corrected Record on the line below the Correction Number field. |
| Tax ID | A number that identifies your company to the tax authority. This number can include the tax ID number for an individual, a federal or state corporate tax ID, a sales tax number, and so on.
This number has specifically been established for the Payroll system to handle the requirements of taxing authorities that require more than nine positions for the tax identification number. Do not enter hyphens (dashes), slashes, spaces, or other punctuation in the tax identification number. |
| Reporting Company | The company under which Forms 1094-C or 1095-C will be reported. The Reporting Company is used to obtain the name and address information for the Federal Employer Identification Number (FEIN). This is equivalent to an Employer Tax ID, and equivalent to an ALE Member of an Aggregated ALE Group, or an ALE if the ALE contains a single member. |
| AIR ID | An alphanumeric value similar to a Payroll ID or a W-2 ID, which identifies a customer-defined set of AIR records within one reporting year. |
| Review Status | A user-defined code (08/RV) that allows the user to flag records that might or might not need further review. |
| Self-Insured Flag | A flag to indicate whether the employer offers employer-sponsored self-insured health coverage in which the employee or other individuals are enrolled.
Blank: The employer does not provide self-insured coverage. X: The employer does provide self-insured coverage. |
| Protected Record | A flag to indicate that a record has been manually modified and that the subsequent batch processes should not change the existing record.
0 or Blank: The record has not been manually modified. 1: The record has been manually modified and subsequent batch processes must not update it. |
| 1095-C Void Flag | A flag to indicate if Form 1095-C has been voided.
Blank: The form has not been voided. X: The form has been voided. Note: The IRS has not implemented this flag for the 2019 reporting year. |
| Offer of Coverage | Enter the IRS-defined Code Series 1 indicator that specifies the type of coverage, if any, offered to an employee, the employee's spouse, and the employee's dependents.
If the code applies to all 12 months of the reporting year, enter the code in the All 12 Months box: otherwise, enter the code in the respective month's box. |
| Monthly Premium | The amount of the employee share of the lowest-cost monthly premium for self-only minimum essential coverage providing minimum value that is offered to the employee.
If the value applies for all 12 months of the reporting year, enter the value in the All 12 Months box; otherwise, enter the code in the respective month's box. The monthly premium amount is only applicable when the Offer of Coverage Code is 1B, 1C, 1D or 1E. |
| Safe Harbour | The IRS-defined Code Series 2 indicator to report that one of the following situations applied to the employee:
If the safe harbor code applies to all 12 months of the reporting year, enter the value in the All 12 Months box; otherwise, enter the code in the respective month's box. |
| AIR Control Number | This field is a unique number that identifies Form 1095-C. |
| Record Origination | A code to indicate the source of a 1095-C Offer and Coverage record.
C: Indicates that the record was computer generated during the 1095-C Offer and Coverage Workfile Build process. M: Indicates that the record was manually entered or imported into the Form 1095-C Information program (P08119). |
Access the forms to import offer and coverage as well as covered individuals details for a record from the G08ACAZ menu.
Import Offer and Coverage Summary Information - to import summary records for offer and coverage details
Import Covered Individuals Summary Information - to import summary records for covered individuals details
When importing records to the 1095C Offer and Coverage file (F08119), you must ensure that imported records have a valid Address Book number.
If you are importing records for non-employees, such as non-employee COBRA participants, prior year retirees under medical plans, or other form recipients, you must first create an Address Book record for those form recipients. Address Book number is a part of the file key, and the address book record is used for entering Form 1095-C Part I name and address information.
When importing records to the 1095-C Covered Individuals file, you must ensure that related 1095-C Offer and Coverage (F08119) records exist. The F08120 records are dependent on the F08119 records.
When importing covered individuals from an external source, those covered individuals do not require an Address Book number (PAN8) in the JD Edwards Address Book. This field can be left blank. If you leave PAN8 blank, you must supply the covered individual's First Name, Middle Initial and Last Name and either the individuals Social Security Number (SSN) or Date of Birth.
This section provides an overview of the Work with Form 1094-C program and discusses how to use the application to:
Review information created by the Form 1094-C workfile build process
Edit records and manually add new records in the workfile
Delete records from the workfile
Import records into the workfile
The ALE Member Information Revisions program is used to enter and maintain ALE Member Information records for the Affordable Care Act. The data resides in the ALE Member Information file (F08121).
There are two different ways to enter ALE Member information records into this file. One is automatic, when the 1094-C Employee Counts build process is run, data is transmitted to the government, the file will be automatically updated. The other is through the interactive program.
You may view both Authoritative and Non-Authoritative Transmittal 1094-Cs through this program. You may add, change, or delete Authoritative Transmittal records. You may change or delete 1094-C Non-Authoritative Transmittal records.
There are two types of records in the file. The Authoritative Transmittal records contain ALE Member information such as, company and designated Government Entity contact information, form counts for the ALE Member, Certificates of Eligibility, monthly employee counts, and so on. The other are non-authoritative transmittals which contain ALE Member contact information and the number of Forms 1095-C associated with that transmittal.
You may only have one Authoritative Transmittal record with the ALE information for each Reporting Year, Employer Tax ID, and Line ID. You may have as many non-Authoritative Transmittal records as there are combinations of Reporting Year, Employer Tax ID, AIR ID, and Line ID.
Part I of Form 1094-C pertains to information regarding the employer or ALE Member who is filing Form 1094-C or on whose behalf the form is filed.
Part II, III, and IV of Form 1094-C are applicable and enabled only if the Form 1094-C is an Authoritative Transmittal form. Part IV of Form 1094-C is only required if the ALE Member is part of an Aggregated ALE Group.
Only one Form 1094-C can be the Authoritative Transmittal form for an ALE Member in a filing year.
You can add, change, or delete Authoritative Transmittal 1094-C records for the Affordable Care Act through the 1094-C Transmittal Inquiry program (P08121). You may view non-authoritative transmittal records and update fields from Part 1 of the Form 1094-C. Non-authoritative transmittal 1094-C records are added automatically by the Employee Counts build program (P08522).
You are able to delete the Authoritative Transmittal records under certain circumstances:
If Form1094-C has not been submitted and accepted by the IRS.
If the record is not a correction record.
If the AIR ID is not submitted to the IRS, changes made to the forms update the original records. Once the AIR ID is submitted, the original record is marked as corrected with a value X in the Corrected field (ARCC). A new record is created with the requested changes, the Record Line Number (RCK5) is incremented by 1, and the correction AIR ID for the original AIR ID is assigned. The original record is referred while submitting the correction record to the IRS.
From Human Resources (G08), choose Affordable Care Act
From Affordable Care Act (G08ACA), enter 29
From ACA Information Returns Setup (G08ACA41), select 1094-C Transmittal
| Field | Description |
|---|---|
| Reporting Year | Enter the calendar year for which the ACA Health Coverage Information Return is being produced. |
| Corrected | If a record is corrected, the system displays Corrected Record on the line below the Correction Number field. |
| Tax ID | A number that identifies your company to the tax authority. This number can include the tax ID number for an individual, a federal or state corporate tax ID, a sales tax number, and so on.
This number has specifically been established for the Payroll system to handle the requirements of taxing authorities that require more than nine positions for the tax identification number. Do not enter hyphens (dashes), slashes, spaces, or other punctuation in the tax identification number. |
| Reporting Company | The company under which Forms 1094-C or 1095-C will be reported. The Reporting Company is used to obtain the name and address information for the Federal Employer Identification Number (FEIN). This is equivalent to an Employer Tax ID, and equivalent to an ALE Member of an Aggregated ALE Group, or an ALE if the ALE contains a single member. |
| AIR ID | An alphanumeric value similar to a Payroll ID or a W-2 ID, which identifies a customer-defined set of AIR records within one reporting year. |
| Large Employer ALE | A user-defined code (08/MI) that is used to identify the member of a business entity that employes 50 or more full-time equivalent employees. Applicable Large Employer (ALEM) ID is used with processes related to the ACA. |
| Government Entity | Enter the Address Book number of the Designated Government Entity (DGE) that is part of or related to the Governmental Unit.
Government employers can designate a sister agency as the go-to company for all returns related compliance requirements. Note: You can skip Line 9 through 16, of Form 1094-C, if you are not a government employer. |
| DGE Contact | Enter the Address Book number of the contact for the Designated Government Entity (DGE). |
| Total Forms Submitted with this Transmittal | The total number for Forms 1095-C submitted with the associated Form 1094-C transmittal.
This number is counted automatically by the system. |
| Total Forms for ALE Member | The total number of Forms 1095-C filed by and/or on behalf of the ALE member.
This number is counted automatically by the system. |
| Aggregated ALE Group Flag | A flag to indicate if the ALE Member is a member of an Aggregated ALE Group. An Aggregated ALE Group refers to a group of ALE Members treated as a single employer under IRS regulations. If an ALE is made up of only one person or entity, that one ALE Member is not part of an Aggregated ALE Group.
|
| Certificates of Eligibility | A flag to indicate whether or not the Certification of Eligibility applies.
Note: From the Reporting Year 2016, you cannot enter any value in the field B (Qualifying Offer Method Transaction Relief flag). |
| Signature | A field to indicate who is electronically signing the government form. |
| Date Signed | Enter the date on which the form is signed. |
| Contact Title | The format title or position associated with this contact. |
The Other Aggregate ALE Members program (P08123) allows you to enter additional ALE members per Reporting Year, Employer Tax ID, and Effective Date. The data resides in the Other Aggregate ALE Member file (F08123).
These records include the average number of full-time employees within each ALE member record, per year and employer tax ID. The system will automatically count this number.
You can add, change, or delete the records in the file.
The ALE Members entered must exist in the ALE to Home Company X-Ref file (F08116) and be active for the reporting year associated with the record you are entering.
There is an exit to view the audit information for each record.
This section provides an overview of the 1094-C Transmittal, 1094-C Other ALE Members, and discusses how to set up the 1094-C information.
You can export records displayed on the screen to an export file on the Integrated File System (IFS), and import records from a file on the IFS to the screen.
To export records, enter a value T in the Action Code to display the Interactive Export Parameters (P00SFDLP).
To import records, enter a value F in the Action Code to display the Interactive Import Parameters (P00IULP).
For more information about the Import or Export section, see the JD Edwards World Technical Foundation Guide for more information.
From Human Resources (G08), choose Affordable Care Act
From Affordable Care Act (G08ACA), enter 29
From ACA Information Returns Setup (G08ACA41), select 1094-C Other ALE Members
| Field | Description |
|---|---|
| Reporting Year | Enter the calendar year for which the ACA Health Coverage Information Return is being produced. |
| ALE ID | A user-defined code (08/LE) that is used to identify a business entity that employes 50 or more full-time equivalent employees. Applicable Large Employer (ALE) is used with processes related to the ACA. |
| Employer Tax Identification | A number that identifies your company to the tax authority. This number can include the tax ID number for an individual, a federal or state corporate tax ID, a sales tax number, and so on.
This number has specifically been established for the Payroll system to handle the requirements of taxing authorities that require more than nine positions for the tax identification number. Do not enter hyphens (dashes), slashes, spaces, or other punctuation in the tax identification number. |
| Average Monthly FTE Count | The average monthly number of full-time employees for an ALE Member that is part of an Aggregated ALE Group.
The system calculates this number automatically. |
| ACA Protected Record Flag | A flag to indicate that a record has been manually modified and subsequent batch processes should not change the existing record. Values are:
|