Updated April 27, 2020

To know which employees the Affordable Care Act says that an employer must cover – and thereby get offers of coverage out soon enough to avoid IRS penalties – an employer can use the look-back eligibility-testing method.

This method is a way of determining full-time status. Form 1095-C is the IRS form that documents an employee’s access to health insurance at their place of employment. To complete Form 1095-C, an employer can use the look-back method in order to provide the required tracking of every employee’s hours, for both variable-hour employees and full-time employees.

Remember, documentation of this ACA tracking is mandatory even: