1. US Affordable Care Act Year-End Processing Guide
  2. Understanding the AIR Year-End Workfiles

Understanding the AIR Year-End Workfiles

After you have completed the base setup and after generating all the preliminary reports, you can begin the process of creating the AIR year-end workfiles. You generate and use the 1095-C Offer and Coverage Workfile and the 1095-C Covered Individuals File Build to collate all the data for producing Form 1095-C. Once you have created the workfiles, you can review and edit the data before printing forms or doing electronic filing.

The 1095-C Offer and Coverage workfile creates the data for populating Form 1095-C Part II, Employee Offer and Coverage. This workfile includes the values for Line 14, 15, and 16.

The 1095-C Offer and Coverage workfile contains two types of records:

  • Detail records by Home Company, Plan/Plan Option, or DBA

  • Summary records by Tax ID

The Build 1094-C HCIR workfile creates the data for populating Form 1094-C. This workfile produces employee counts by ALE Member for each month of the year to report the information in:

  • Part III, column (b) Full-Time Employee Count for ALE Member

  • Part III, column (c) Total Employee Count for ALE Member on the Authoritative Transmittal 1094-C

  • Part IV, listing ALE Members of the Aggregated ALE Group.

Note:

According to the IRS instructionsfor Forms 1094-C and 1095-C, for each full-time employee of an employer, there must be only one Form 1095-C filed for employment with that employer.

For example, if an employer separately reports for each of its two divisions, the employer must combine the offer and coverage information for any employee who worked at both divisions during the calendar year so that a single Form 1095-C is filed for the
calendar year for that employee who reports information for all 12 months of the calendar year from that employer.

If you have multiple JD Edwards companies that have the same Tax ID, and therefore are the same employer, employees who work for one or more of those companies will be reported under a single Form 1095-C for the ALE Member.

Before you create the 1095-C workfiles, you must:

  1. Create an AIR ID.

  2. Set AIR parameters.

  3. Create batch versions for the reports you are processing.

  4. Set processing options for the 1095-C Offer and Coverage Workfile Build (R08119).

    See Setting Processing Options for the 1095-C Offer and Coverage Workfile Build Report (R08119).

  5. Set processing options for the 1095-C Covered Individuals File Build (R08120).

Note: You can also import data into the 1095-C Offer and Coverage workfile before printing Form 1095-C.