It is almost time for the Massachusetts Health Insurance Responsibility Disclosure (HIRD) filing. Massachusetts law requires employers to file a HIRD form on an annual basis containing information about employer sponsored insurance.
Employers with an average of at least 50 full-time employees (including full-time equivalents) in the prior calendar year (2023) (Applicable Large Employers or “ALEs”) need to file ACA Forms 1094-C and 1095-C with the IRS.
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