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 year end, its end date must be December 31st to ensure the process applies the year correctly. You would then perform the next run the next as of January 1st.

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.

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:

Run this flow in Draft mode.
Audit the proposed updates. To review the process's output files:
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.
- 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.
  
  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 .
  
  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.
  
  Enter an optional reason.
  
  Select No to save the override values in the spreadsheet.
  
  Select Yes to remove any previous overrides for the employee.
  
  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.
    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
      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.
        
        From My Client Groups, click Payroll .
        
        Click Submit a Flow .
        
        Select your US LDG.
        
        Search for and select US 1094-C Employer Report .
        
        Enter the required info, and click Submit .
        
        For further info, see US 1094-C Employer Report in the Help Center.
        
        When the flow completes, click US 1094-C Employer Report in Tasks .
        
        In Person Process Results , view the employees processed.
        
        In Output and Log Files , select the file to view.
        
        1094C.xml
        
        Manifest 1094C.xml
        
        Select Download .
        
        Review the reports.
        
        If you find any discrepancies, continue with How You Fix Your ACA Info 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.
        
        Update the following in the manifest file.
        
        UniqueTransmissionId
        
        ChecksumAugmentationNum
        
        AttachmentByteSizeNum
        
        For further info, see Configure the 1094-C Transmission Manifest in the Help Center.
        
        Affordable Care Act Information Returns System
        
        Configure Affordable Care Act Reporting
        
        Configure the 1094-C Transmission Manifest
        
        How the ACA Flows Obtain Their Info