As employers prepare to begin the 2nd year of ACA reporting, the IRS has released additional FAQs that applicable large employers (“ALE”) may find helpful with regard to the 1094/1095-C forms. As a reminder, an ALE generally means an employer with 50 or more full-time employees (including full-time equivalent employees) in the preceding calendar year and the 1094/1095-C forms are used to satisfy an ALE’s Section 6055/6056 reporting requirements. In addition to addressing general questions about the forms, the FAQs also provide links to further information that might prove handy during the reporting process.