ACA Reporting Process for Higher Education Institutions

0 Higher Education Payroll Processing & Reporting Jan 2016 Q & A SESSION - ACA SEPTEMBER 30, 2015

Session Overview 1 Affordable Care Act (ACA) Reporting for 2015 Overview of process File layout for initial information from institutions File layout for information back to institutions on multiple agency employees File layout for information from institutions on reporting data for multiple agency employees Printing of 1095-Cs Creation of IRS file Critical dates Follow up to several questions/concerns Section 218 agreement Process flowchart Child support File layout feedback

Follow up Information 2 Section 218 agreement Institutions of higher education will remain under the State s 218 agreement Process flowchart Provided Child support Information to provide to Child Support Services

500 Misc File - Reminders 3 Date fields: Do not include dashes or slashes Detail Record, Field #11, Class ID: Agency s three digit agency number Amount fields: have an implied decimal; there should not be a decimal on the file Example: $87.50; 00000008750

ACA Process Overview 4 File with intended 1095-C recipients from institutions File back to institutions of multiple agency 1095-C recipients File from institutions with data to report on multiple agency 1095-C recipients Include all recipients if OMES to print all forms 1095-C forms will be printed & distributed in January with other year end forms IRS filing requirements

ACA Initial File from Institutions 5

ACA Return File to Institutions 6 Hi Ed Multiple 1095C List Data Layout.xlsx

ACA 1095C Print File From Institutions There are only P2 and P3 records in this file. P2 represents Part II of the 1095C P3 represents Part III of the 1095C Part I of the 1095C will be populated by data in the state HCM system or information we request from you All employees in the file must have a P2 record, and only one P2 record. The P2 record for an employee must be listed in the file with the corresponding P3 records listed immediately after the P2 record, as applicable Only include a P3 record if the employee is enrolled in a self- insured medical plan If an employee is enrolled in a self-insured medical plan, the field value for self-insured must be Y and you must include at least one P3 record Each covered individual included in Part III of the 1095C must have a separate P3 record, including the employee 7

ACA 1095C Print File From Institutions 8 Hi Ed 1095C Data Layout.xlsx

ACA 1095C Print File From Institutions 9

ACA 1095C Print File From Institutions 10

ACA 1095C Print File From Institutions www.irs.gov/Affordable-Care- Act/Affordable-Care-Act-Tax-Provisions 11

ACA 1095C Form Printing 12 OMES to print: Multiple agency/institution employees Other reportable employees as provided

ACA IRS Files 13 OMES to create 1095-C file: With multiple agency/institution employees With reportable employees we printed Institutions to create file: For employees printed in-house (1095-C) Send file to OMES for submission to IRS For non-employees under a self-insured plan (1095- C or1095-B) If on 1095-C, send in file with employees to OMES for submission to IRS If on 1095-B, plan to submit file to IRS

ACA IRS Files 14 Authoritative 1094-C Submitted only by OMES Need from each institution to complete: Full-time Employee Count by month Total Employee Count by month Institutions will have 1094-C information on IRS files created for forms printed in- house without authoritative transmittal information

ACA Critical Dates 15 December 1, 2015 Due date for test files for testing formats December 7, 2015 File with employees requiring a 1095-C is due from institutions Notification to go out mid-November December 11, 2015 File with multiple agency/institution employees due to institutions December 18, 2015 File due from institutions on multiple agency/institution employees that OMES will print combined 1095-C form File due from institutions on other employees if institution wants OMES to print 1095-C forms (same file)

ACA Critical Dates 16 January 11 18, 2016 OMES to print 1095-C forms for state agencies, multiple agency/institution employees, and other institution employees as requested February 19, 2016 IRS file for 1095-C reporting due from institutions Employee counts for authoritative 1094-C due from institutions March 31, 2016 IRS deadline for submitting 1094/5-C files

17 ACA Questions? Ayana.Wilkins@omes.ok.gov

ACA Survey 18 Will your institution be printing the employee 1095-C forms in-house or using a third party to print the forms? Will your institution be creating the 1094-C/1095-C file in-house or using a third party to create the file? Is your institution self-insured? If so, as of what date?

Important Project Dates 19 October 26 Higher Ed FEINs November 16 ACES and Participant Maintenance OST security forms November 30 301JE security forms 301 security forms(to be published soon) Ayana.Wilkins@omes.ok.gov

Project Files 20 Deletion of old files: Jane Swart, jane.swart@omes.ok.gov (405) 521-4786 Carlos Hopkins, Carlos.Hopkins@omes.ok.gov (405) 521-4788 /OSFSSH/HiEd/Axxx/pyrl/w/ Submission of 500 Misc and PFT files: TEST Directory Path: sftp://199.190.128.12/OSFSSH/Coretest/HiEd/ALL/ FileNames: Axxx00.HIED.PFT.E000001T.RECD Axxx00.HIED.500.E000001T.RECD *use your agency number and sequential E Number + T to designate this is a test file PROD Directory Path: sftp://199.190.128.12/OSFSSH/HiEd/Axxx/pyrl/w FileNames: Axxx00.HIED.PFT.E000001.RECD Axxx00.HIED.500.E000001.RECD *use your agency number and sequential E Number

Project Files 21 Submission of ACA files: TEST Directory Path: sftp://199.190.128.12/OSFSSH/Coretest/HiEd/ALL/ FileNames: Axxx00.HIED.ACALIST.E000001T.RECD Axxx00.HIED.ACAMULT.E000001T.RECD *use your agency number and sequential E Number + T to designate this is a test file PRODDirectory Path: sftp://199.190.128.12/OSFSSH/HiEd/Axxx/pyrl/w FileNames: Axxx00.HIED.ACALIST.E000001.RECD Axxx00.HIED.ACAMULT.E000001.RECD *use your agency number and sequential E Number

Next Session 22 October 14, 2015 2:00 4:00 pm Project Update Security Terminations Role Changes ???