Povrat određenih trošarina prema poglavlju 43 Zakona o unutarnjim prihodima
Form 8928 is used to calculate and report penalties for certain failures related to group health plans, Archer MSAs, and HSAs. The form includes instructions and worksheets to determine the amount of penalties due based on various types of failures. It's important to accurately complete the form as penalties can be significant.
An employer may be subject to a penalty of $2,000 per full-time employee, excluding the first 30 employees, if they do not offer minimum essential coverage or offer it to fewer than 95% of their full-time employees and dependents. The maximum penalty is $3,000,000 per year.
Part I of Form 8928 is used to report failures by an employer to provide minimum essential coverage under a group health plan to at least 95% of its full-time employees (and their dependents) or to offer coverage to each employee at a reasonable cost.
A failure due to willful neglect refers to deliberate actions or intentional disregard of the rules and regulations related to providing minimum essential coverage. For example, an employer who knowingly offers coverage to fewer than 95% of their full-time employees or dependants.
A failure due to reasonable cause is an error or oversight that is not intentional but occurs despite reasonable efforts to comply with the requirements for providing minimum essential coverage. For example, failing to timely offer coverage to newly-hired employees due to administrative errors.
Form 8928 must be filed annually by employers with the IRS and includes information about the number of full-time employees, whether minimum essential coverage was offered to each employee, the cost of that coverage, and the number of employees enrolled in self-insured plans.
Obrazac 8928 je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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