Affordable Care Act Tax Provisions for Employers
https://www.irs.gov/affordable-care-act/employers
Determining if an Employer is an Applicable Large Employer
https://www.irs.gov/affordable-care-act/employers/determining-if-an-employer-is-an-applicable-large-employer
Identifying Full-Time Employees
https://www.irs.gov/affordable-care-act/employers/identifying-full-time-employees
Minimum Value and Affordability Guidelines
https://www.irs.gov/affordable-care-act/employers/minimum-value-and-affordability

Instructions for Forms 1094-C and 1095-C

https://www.irs.gov/instructions/i109495c/ar01.html
Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs.
https://www.irs.gov/pub/irs-pdf/p1586.pdf
Form 1095-C
https://www.irs.gov/pub/irs-pdf/f1095c.pdf
How to Report: Form 1095-B
https://www.irs.gov/pub/irs-pdf/f5215.pdf
Extension Information
For mailing forms to employees - Instructions for Forms 1094-C and 1095-C
For submitting forms to the IRS - IRS Form 8809