{"id":2492,"date":"2023-02-15T14:12:56","date_gmt":"2023-02-15T20:12:56","guid":{"rendered":"https:\/\/www.bbrown.com\/?post_type=insight&#038;p=2492"},"modified":"2023-06-13T13:02:26","modified_gmt":"2023-06-13T18:02:26","slug":"quick-reference-guide-for-calendar-year-2022-reporting","status":"publish","type":"insight","link":"https:\/\/www.bbrown.com\/us\/insight\/quick-reference-guide-for-calendar-year-2022-reporting\/","title":{"rendered":"Quick Reference Guide | For Calendar Year 2022 Reporting"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row row_style=&#8221;page-hero&#8221; full_width=&#8221;stretch_row_content&#8221;][vc_column]\n\t<div class=\"hero hero--wrap    \">\n\n\t\t<div class=\"hero--background-image hero--background-image-blur\">\n\t\t\t<div class=\"hero--overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"hero-background\" style=\"background: url(https:\/\/www.bbrown.com\/wp-content\/uploads\/2023\/02\/Forms-Image-scaled.jpg) center center no-repeat; background-size: cover;\"><\/div>\n\t\t\t\t\t<\/div>\n\n\t\t<div class=\"hero--container\">\n\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"hero--inner width-100\">\n\n\t\t\t\t\t\n  <div class='content-heading  100%  '>\n    <p class='text-white subheading'>Employee Benefits<\/p>\n    <h1 class='text-white    '>\n      Quick Reference Guide | For Calendar Year 2022 Reporting\n    <\/h1>\n\t\n  <\/div>\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t<\/div>\n\n\t\n[\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;]\n  <div class='content-heading  100% content-heading--ruled '>\n    \n    <h1 class='text-brand-dark-blue    h2'>\n      Quick Reference Guide | For Calendar Year 2022 Reporting\n    <\/h1>\n\t\n  <\/div>[vc_column_text]<\/p>\n<h3>What\u2019s Changing for Calendar Year 2022 Reporting?<\/h3>\n<p><strong><a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/reg-109128-21.pdf\" target=\"_blank\" rel=\"noopener\">IRS Form 1095-C Final Instructions<\/a><\/strong><\/p>\n<ul>\n<li>Applicable Large Employers will permanently be provided an automatic 30-day extension of time (from January 31 of each year) to furnish Forms 1095-C to employees, and, if applicable, Forms 1095-B to covered individuals\n<ul>\n<li>Applies to plan years starting after December 31, 2021, and subsequent calendar years<\/li>\n<\/ul>\n<\/li>\n<li>IRS \u201cgood faith\u201d relief will no longer apply to 2021 reporting and beyond<\/li>\n<li><strong>Due Date:<\/strong> Employers will have until March 2, 2023, to provide the 2022 1095-C\/1095-Bs to individuals.<\/li>\n<\/ul>\n<p><strong>Information Reporting Penalties for Calendar Year 2022<\/strong><\/p>\n<ul>\n<li>Failure to file a correct information return or provide correct payee statement: $290 for each return or statement for which the failure occurs, with the total penalty for a calendar year not to exceed $3,532,500<strong>Note:<\/strong> Penalty amounts may be increased under special circumstances<\/li>\n<\/ul>\n<h3>Identifying ALEs<\/h3>\n<p><strong>Applicable Large Employer (ALE)<\/strong><\/p>\n<ul>\n<li>Employers that average 50 or more full-time and full-time equivalent employees (FTEs) in the immediately preceding year\n<ul>\n<li>Calculate the aggregate number of hours of service (not more than 120 hours for any employee) for all non-full-time employees for each month of the calendar year\n<ul>\n<li>Divide the total hours of service in step (1) by 120 = FTEs for the applicable calendar month<\/li>\n<li>Take the # of all regular full-time employees (employees with at least 130 or more hours a month) in each month and add them to the # of FTE employees for each of the corresponding months for all 12 months in the preceding calendar year<\/li>\n<li>Add the 12 monthly sums of FT + FTE employee (comprised of FTE + FT employees in each month for all 12 months) and divide the sum by 12<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>If the number of FTE is less than 50, the employer is not an Applicable Large Employer (ALE)<\/li>\n<\/ul>\n<p><strong>Calculating ALE<\/strong><\/p>\n<ol>\n<li>Based on the prior calendar year average of FT\/FTE employees<\/li>\n<li>All employees of a \u201ccontrolled group\u201d or \u201caffiliated service group\u201d (ASG) of entities are considered<\/li>\n<li>If the total within the controlled group or ASG of entities is 50 FT\/FTE employees or greater, all members must comply with the mandate on their own<\/li>\n<\/ol>\n<p>[\/vc_column_text]\t<div class='wpb_content_element text-left btn-container'>\n\t\t\t\t\t<a class='btn btn-brand-green  '\n\t\t\t\thref='https:\/\/www.bbrown.com\/wp-content\/uploads\/2023\/02\/Quick-Reference-for-Calendar-Reporting-2022-Brown-Brown-1.pdf' target='_blank' data-toggle=''>\n\t\t\t\t<span class=\"btn-text-color--default\">Continue Reading<\/span>\n\t\t\t<\/a>\n\t\t\t<\/div>\n[\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;2348&#8243; alignment=&#8221;center&#8221; style=&#8221;vc_box_circle_2&#8243;][vc_separator border_width=&#8221;2&#8243; el_width=&#8221;60&#8243;][vc_column_text]<\/p>\n<h6 style=\"text-align: center;\">Regulatory &amp; Legislative Strategy<\/h6>\n<p>[\/vc_column_text]\t<div class='wpb_content_element text-center btn-container'>\n\t\t\t\t\t<a class='btn btn-brand-dark-blue  '\n\t\t\t\thref='\/us\/contact\/contact-general\/' target='' data-toggle=''>\n\t\t\t\t<span class=\"btn-text-color--default\">Connect Now<\/span>\n\t\t\t<\/a>\n\t\t\t<\/div>\n[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row row_style=&#8221;page-hero&#8221; full_width=&#8221;stretch_row_content&#8221;][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text] What\u2019s Changing for Calendar Year 2022 Reporting? IRS Form 1095-C Final Instructions Applicable Large Employers will permanently be provided an automatic 30-day extension of time (from [&hellip;]<\/p>\n","protected":false},"author":66,"featured_media":2489,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"insight_category":[31,73],"class_list":["post-2492","insight","type-insight","status-publish","has-post-thumbnail","hentry","insight_category-employee-benefits","insight_category-regulatory-and-legislative-strategy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.0 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Quick Reference Guide | For Calendar Year 2022 Reporting - Brown &amp; Brown<\/title>\n<meta name=\"description\" content=\"Access our comprehensive quick reference guide for calendar year 2022 reporting requirements.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bbrown.com\/us\/insight\/quick-reference-guide-for-calendar-year-2022-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quick Reference Guide | For Calendar Year 2022 Reporting\" \/>\n<meta property=\"og:description\" content=\"Access our comprehensive quick reference guide for calendar year 2022 reporting requirements.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bbrown.com\/us\/insight\/quick-reference-guide-for-calendar-year-2022-reporting\/\" \/>\n<meta property=\"og:site_name\" content=\"Brown &amp; 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