Q: Do we have to fill out 1095 C for seasonal employees who worked full time for the summer?
A: The only thing seasonal employees affect is the FTE calculation for ALE determination. If using a lookback measurement period there usually is no need to fill out 1095C information for seasonal employees and their limited hours would not qualify them. You still have to track their hours individually. The system will know when someone meets the criteria for being a season worker based on their hours. There are some cases in which you can overwrite the auto calculation but that is a very limited scenario.
Q: If employees worked full time for 2 weeks in June and then 2 weeks in July but they have not worked full time for a full month are they excluded?
A: It depends on the lookback measurement, the advantage of having a lookback measurement method is that it tests employees hours over a period of time to get at an average. This averaging out smooths out the peaks and valley of employee fluctuation of hours from month to month.