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Case: 2130734Document: 00516198066Page: 1Date Filed: 02/10/2022No. 2130734 ___ UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT ___ STATE OF LOUISIANA; STATE OF ARIZONA; STATE OF MONTANA; STATE

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The Affordable Care Act (ACA) is a comprehensive health care reform law enacted in March 2010. It aims to improve access to health insurance, provide more consumer protections, and make coverage more affordable.

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Employers with 50 or more full-time employees, including full-time equivalent employees, are required to file Affordable Care Act forms to the IRS.

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The purpose of Affordable Care Act reporting is to provide the IRS with information about the health coverage offered to employees by employers subject to the ACA.

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Employers must report information about the health coverage offered to employees, including the names and social security numbers of covered individuals.

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