This Employer Guide is designed to help applicable large employers (ALEs) understand and comply with their reporting obligations under Internal Revenue Code (IRC) Sections 6055 and 6056. Section 6056 requires ALEs to report information on the health coverage offered to full-time employees and their families, while Section 6055 applies to ALEs sponsoring self-insured health plans, requiring them to report enrollment details for employees and their dependents, regardless of full-time status. This guide focuses exclusively on ALEs and does not cover reporting requirements for non-ALEs, as their obligations differ. Key topics include identifying responsible ALEs, understanding required forms, gathering necessary information, meeting IRS and employee deadlines, submission methods, and potential penalties for noncompliance. The content reflects the latest IRS guidance but may change annually. For the most current updates, readers are encouraged to consult the Ellingson Group.