万一你错过了，国会通过了"Tax Cuts and Jobs Act of 2017"and it was signed into law by the President last month.该法案将在2018财年影响许多事情，包括《负担得起的医疗法案》（ACA）。But what's going to happen in 2018 isn't the subject of today's article,because more changes could take place that will impact the year.
今天，I want to discuss 2017.Because we still have to finish last year's business.The first part of the year is typically when we wrap up our business reporting for the year prior.For example,organizations prepare and file their taxes.他们要做的另一件事是向国税局（IRS）完成他们的ACA申报。
Please consider this your public service announcement (PSA): Organizations still need to complete their 2017 ACA filings.I thought it was very interesting that inComplyRight's Compliance Trends Survey,他们发现：
· 89 percent of organizationscompletedthe ACA filing requirements for 2016
·但39%是不确定of whether they would need to complete ACA filing in 2017
当然，some of you might be saying,"嘿，美国国税局在追捕公司时并不十分迅速。”And that might be true.竞赛小组告诉我国税局目前正在派出Letter 226J,这涉及到与2015年申请相关的处罚。But regardless of the year,我认为可以肯定的是，没有公司希望在任何时候收到这些信中的一封。所以，the answer is to do your filings as required by law.
你们很多人已经知道了，但这里有一个快速的复习。The largest reporting burden falls on businesses considered to be applicable large employers (or ALEs).不要让这个词“大”fool you.根据本法，你可以有50名员工，被认为是“大”employer.对于今天的文章来说，确定你是不是一个ALE有点太详细了，but it can be done easily.ComplyRight offers an""ACA: Are you an ALE??"worksheet that you can download.
然而，this doesn't mean small organizations are off the hook.ALL self-insured organizations (regardless of size) must file a report with the name,address,and Social Security number/date of birth (DOB) of employees and family members covered under the plan.
Affordable Care Act: When are filings due in 2017
Please note: On December 22,2017，,the IRS extended the due date雇主和提供者向个人签发健康保险表格。The new due date to provide Forms 1095-B or 1095-C is nowMarch 2,二千零一十八.分机是自动的。Employers don't need to request it.There are two additional dates to remember when it comes to ACA filings,下面是列表：
3月2日，2018 – mail or distribute forms due to employees
· February 28,2018年——IRS文件归档截止日期
· April 2,2018年——IRS电子申报截止日期
ComplyRight offers a free white paper titled""ACA Prepare & Report: What you need to know to meet the requirements"这就清楚地说明了三个关键的归档日期中每一个的预期情况。
Finally,让我们谈谈房间里的大象.Even if,2018年，个人授权取消，organizations must remember their 2017 obligations.Employers could be subject to penalties for noncompliance.如果您的组织正在寻找其他资源来帮助回答ACA归档问题，,ComplyRight offers a free download FAQ.
不管雇主对负担得起的医疗法案and the changes being made,顺从是很重要的。ComplyRight makes it their business to help organizations navigate the compliance landscape.他们创建了一个名为“的网页"ACA: Prepare & Report – The Employer's Guide to Meeting Reporting Requirements".它包括一些已经提到的资源以及更多的资源。你可能想把它作为书签以备将来参考，because we all know that compliance is a never-ending job.
我知道我们不是每天都在谈论人力资源调酒师的合规性，体育app亚博but compliance is important.Compliance says more about an organization than its ability to complete paperwork.Being compliant with the law demonstrates ethical practice,透明度，and accountability,all positive attributes of any organizational culture.
图像拍摄者体育app亚博 at the Wynwood Walls in Miami,外语教学17