Overview of Affordable Care Act Reporting

Use the reports and processes provided by Oracle to generate and submit your annual Affordable Care Act (ACA) forms.

Note: Oracle Fusion HCM doesn't support Consolidated Omnibus Budget Reconciliation Act (COBRA) ACA reporting.ACA reporting isn't supported for retirees.

Follow these steps to generate and submit your ACA forms to the IRS.

What you do	Check here for more info
Make sure your organization and person info are up-to-date.	Configure for Affordable Care Act Reporting in the Help Center
Check your employees' assignments for ACA eligibility, and make necessary updates.	Identify and Update Assignments, below
Run the Archive End-of-Year ACA flow.	How You Run the Archive, below
Use its audit report to evaluate the archived data.	How You View the Archive Audit, below
Fix the info reported by the audit report.	How You Fix Your ACA Info, below
Rerun the archive if needed.
Generate Form 1095-C, and check your results.	How You Generate Form 1095-C and View the Results, below
Generate the Form 1094-C, and submit it.	How You Generate the Form 1094-C Electronic Data File, below
Make changes to the manifest file as needed and submit it.	How You Configure the 1094-C Manifest File and Submit Your Data, below Note: Before submission, you must be registered with the ACA Information Returns (AIR) electronic filing system. For further info, see Affordable Care Act Information Returns System in the Help Center.

Identify and update assignments

You must periodically evaluate your employees' ACA eligibility and make the appropriate updates. Run it on consecutive time periods to ensure no days are missed. Running it weekly is recommended and monthly at the maximum.

Note: When running the process at the end of the calendar year, its end date must be December 31 to ensure the process applies the year correctly. You would then perform the next run with a January 1 start date.

For further info, see Identify and Update Assignments for ACA Reporting in the Help Center.

There are two methods for evaluating and updating employee assignments.

Method	What it does
ACA Eligibility Process	This evaluates each employee to determine their eligibility and then updates their ACA assignment fields appropriately. For further info, see ACA Eligibility Process in the Help Center. Note: You can set initial values for most of these fields through the Employment task.This process doesn't update the Reporting Establishment or Safe Harbor fields.For further info, see Configure for Affordable Care Act Reporting in the Help Center.
HCM Data Loader (HDL)	Perform a mass upload of the ACA legislative flex fields using HDL. Do this for cases like: You have employees that were on-boarded due to a merger or acquisition, and you don't want their hire date to follow the eligibility processing logic. You want to update the ACA fields for employees that were excluded from the ACA Eligibility Process.

To update your employees' ACA eligibility with the ACA Eligibility Process:

1. Run this flow in Draft mode.

2. Audit the proposed updates.

   To review the process's output file:

   1. Start the Person Process Results task.

   2. Click the process name's link.

   3. In Output and Log Files, open the US ACA Eligibility.txt file.

3. Use the Employment task to make any necessary changes.

   For further info, see Configure for Affordable Care Act Reporting in the Help Center.

4. Run the process again in Final mode. This applies the actual assignment updates.

   The type of assignment update depends on the effective date of the change.

   • Correct: Last assignment start date is the same as the effective date from the process.

   • Update: Process effective date is later than the last assignment start date.

   • Update Insert: Process assignment update date is later than the current assignment but prior to a future dated assignment change.

How you run the archive

The archival flow picks all employees who have an active assignment during the calendar year.

1. If you have already run the archive for this reporting year, roll back the flow before running the archive again.

   This makes sure you have the latest software updates and are including all corrections to historical data.

2. Run the Archive End-of-Year ACA Information extract from the Submit a Flow task.

   For further info, see Archive End-of-Year ACA Information in the Help Center.

3. Click Submit.

4. Continue with How You View the Archive Audit below.

How you view the archive audit

The archive flow generates audit reports for the 1094-C and 1095-C reports.

To view these reports:

1. When the flow completes, click Archive End-of-Year ACA Information in Tasks.

2. In Person Process Results, view the employees processed.

3. In Output and Log Files, select the file to view.

   • 1094Audit.txt

   • 1095Audit.txt

4. Click Download.

5. Save the audit report as a .csv file, and open it in a spreadsheet application, such as Microsoft Excel.

6. Review the audit report.

7. If you find any discrepancies, continue with How You Fix Your ACA Info below.

   Otherwise, you can skip to How You Generate Form 1095-C and View the Results.

How you fix your ACA info

After you have run the Archive End-of-Year ACA flow, use the audit report to evaluate the archived data. If anything is incorrect, use the ACA Override Upload task to correct it. For further info, see ACA Override Upload in the Help Center.

Fields that often need fixing are:

• Coverage information values for employees

• Employee share of lowest cost

• Offer of Coverage

• Section 4980H Safe Harbor and Other Relief - Code 2C

To set overrides for your employees' ACA values:

1. Roll back the Archive End-of-Year ACA Information flow if you have already run it for this calendar year.

2. Start the Person Data Loader task.

3. Start the ACA Override Upload task.

   1. From Benefits Administration, click Evaluation and Reporting.

   2. Click Person Data Loaders.

   3. Click Go to Task for the ACA Override Upload task.

   It opens a Microsoft Excel spreadsheet where you can enter the overrides.

4. Specify values for the following.

   Field name	What you enter
   Effective Date	Enter the last day of the reporting year, such as 12/31/2017 for 2017.
   Changed	Populated automatically.
   Status	Populated automatically.
   Person Number	Enter the person number of the employee requiring the change.
   Participant First Name	Enter the first name of the employee.
   Participant Last Name	Enter the last name of the employee.
   Contact First Name	If you select Covered Individuals - Dependent for ACA Report Line Number below, enter the contact person's first name. If not, leave blank.
   Legal Entity	Select the appropriate legal entity name.
   ACA Report Line Number	The line corresponding to the value you're overriding. Create a separate row for each value you're overriding. For example, use Line 14 to override the Offer of Coverage and Line 15 to override the Employee share of lowest cost. To enter overrides for both, you would create 2 rows for the same employee: Offer of Coverage Employee share of lowest cost For Line 14, Offer of Coverage, valid values are: 1A 1B 1C 1D 1E 1F 1H 1I 1J 1K 1L 1M 1N 1O 1P 1Q 1R 1S 1T 1U 1V Reserved for future use 1W Reserved for future use 1X Reserved for future use 1Y Reserved for future use 1Z Reserved for future use For Line 15, Employee share of lowest cost, the valid value can be any positive number with decimals, such as 10.5. If the value is the same for the whole year, then select All 12 Months. For Line 16, Section 4980H Safe Harbor and Other Relief, the valid value is 2C. For Line 17, ZIP Code, enter an applicable ZIP Code to use to determine affordability. Do this if you have offered the employee individual Health Reimbursement Account (HRA) coverage. For Lines 18 through 22, Covered Individuals - Dependent and Covered Individuals - Employee, valid values are Y or N.
   Year	Enter the reporting year. This must be the same year that you ran the archive against.
   January through December	Use these fields to enter overrides for specific months. You must provide a value for every month. If you don't enter an override, the report uses the value provided by the ACA Archival Process. Note: If the value for Line 15 is the same for all 12 months, you don't need to set an override for each month.
   Override Reason	Enter an optional reason.
   Delete	Select No to save the override values in the spreadsheet. Select Yes to remove any previous overrides for the employee.
   Flagged	Populated automatically.
   Key	Populated automatically.

5. Click Upload to apply the changes.

6. Run the Archive End-of-Year ACA Information flow to capture your changes.

   For further info, see Archive End-of-Year ACA Information in the Help Center.

7. Continue with How You Generate Form 1095-C and View the Results below.

How you generate Form 1095-C and view the results

To generate the Forms 1095-C from archived data and distribute them to your employees:

1. Run the US 1095-C Employee Report flow.

   1. From My Client Groups, click Payroll.

   2. Click Submit a Flow.

   3. Select your US legislative data group (LDG).

   4. Search for and select US 1095-C Employee Report.

   5. Enter the required info, and click Submit.

   For further info, see US 1095-C Employee Report in the Help Center.

2. View the generated output file.

   1. When the flow completes, click US 1095-C Employee Report in Tasks.

   2. In Person Process Results, view the employees processed.

   3. In Output and Log Files, select the file to view.

      1. 1095C.pdf

   4. Select Download.

   5. Review the report.

   6. If you find any discrepancies, continue with How You Fix Your ACA Info below.

3. Use the output file to print your Forms 1095-C.

   Use the settings on your printer to produce the required output.

   • Two pages, with the form on one page and instructions on another

   • As a two-sided form

     This requires a duplex printer.

   • On ComplyRight plain white paper stock with instructions on the back, form L1095CBLK500

     Because this stock already includes the instructions, you must edit the 1095-C template to remove them from the print. For further info, see Customize the 1095c Template in the Help Center.

     Note: You can use a standard business #10-C envelope for mailing.

How you generate the Form 1094-C electronic data file

To generate your employer Form 1094-C electronic data file and submit it to the IRS:

1. Run the US 1094-C Employer Report flow.

   1. From My Client Groups, click Payroll.

   2. Click Submit a Flow.

   3. Select your US LDG.

   4. Search for and select US 1094-C Employer Report.

   5. Enter the required info, and click Submit.

   For further info, see US 1094-C Employer Report in the Help Center.

2. View the generated output file.

   1. When the flow completes, click US 1094-C Employer Report in Tasks.

   2. In Person Process Results, view the employees processed.

   3. In Output and Log Files, select the file to view.

      • 1094C.xml

      • Manifest 1094C.xml

   4. Select Download.

   5. Review the reports.

   6. If you find any discrepancies, continue with How You Fix Your ACA Info below.

3. Continue with How You Configure the 1094-C Manifest File and Submit Your Data below.

How you configure the 1094-C manifest file and submit your data

The Manifest file contains the ACA business header and request manifest details.

1. Update the following in the manifest file.

   • UniqueTransmissionId

   • ChecksumAugmentationNum

   • AttachmentByteSizeNum

   For further info, see Configure the 1094-C Transmission Manifest in the Help Center.

2. Use the AIR electronic filing system to transmit your ACA data to the IRS. This involves uploading the information returns to the channel as XML files through your ACA transmitter's Web browser.

   For further info, see Affordable Care Act Information Returns System in the Help Center.