Dated source review
What the review found
We checked ACA full-time (30 hrs/week or 130 hrs/month), non-full-time FTE conversion (hours ÷ 120 with 120-hour per-person cap), the 50-employee ALE threshold, floor-of-average rounding in IRS examples, and worked Example 1 / Example 2 arithmetic against the IRS ALE determination page. All checked claims are marked Verified within the tool’s estimate scope.
This calculator is not tax or legal advice. Verification result: ready to publish with the stated disclaimers.
1 claim
Full-time for a calendar month is averaging at least 30 hours of service per week, or at least 130 hours of service in the month
data.ts constants; methodology; FAQ; widget disclaimer
Matches IRS ALE page wording on full-time employees.
2 claims
Non-full-time FTE for a month = combined hours of service of non-full-time employees (not more than 120 hours per employee) ÷ 120
data.ts PART_TIME_FTE_DIVISOR, MAX_HOURS_COUNTED_PER_NON_FT_EMPLOYEE; methodology
Two-step IRS method quoted in methodology; roster applies
At least 50 full-time employees including FTEs (prior-year average) generally means ALE for the current year
data.ts ALE_THRESHOLD; methodology; FAQ; result card
Tool uses floored average and “candidate / sketch” language;
1 claim
Fractional averages are rounded down to the next lowest whole number in IRS examples (e.g. 47.5 → 47)
data.ts Math.floor; methodology Example A; tests
2 claims
40 FT + 15 × 60 hrs = 900 → 7.5 FTE → 47.5 → floor 47 → not ALE
data.test.ts IRS_EXAMPLE_1; methodology Example A
Matches IRS Company X illustration.
40 FT + 20 × 60 hrs = 1,200 → 10 FTE → 50 → ALE candidate
data.test.ts IRS_EXAMPLE_2; methodology Example B
Matches IRS Company Y illustration.
1 claim
30 × (52/12) = 130 monthly hours
data.ts WEEKS_PER_MONTH_FACTOR; tests
2 unique sources cited across the report — click to audit any claim directly against its evidence.
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