On May 3rd, the Internal Revenue Service (IRS) requested comments regarding provisions included in the Affordable Care Act that will apply to certain employers starting in 2014.Notice 2011-36 requests comments on the definitions used to calculate the employer penalty for companies with greater than 50 full-time employees. In particular, the notice requests comment on possible approaches employers could use to determine who is a full-time employee.
Under the Affordable Care Act, employers with 50 or more full-time employees that do not offer affordable health coverage may be required to pay a penalty. The law specifically exempts small firms that have fewer than 50 full-time employees.
There are three ways to submit comments.
- E-mail to: Notice.Comments@irscounsel.treas.gov. Include “Notice 2011-36” in the subject line.
- Mail to: Internal Revenue Service, CC:PA:LPD:PR (Notice 2011-36), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
- Hand deliver to: CC:PA:LPD:PR (Notice 2011-36), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC, between 8 a.m. and 4 p.m., Monday through Friday.
Comments are due June 17, 2011.
Note: None of this should be taken as legal or tax advice.
Note: None of this should be taken as legal or tax advice.
