IRS Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, is a cover sheet document used to report to the Internal Revenue Service (IRS) summary information about the Applicable Large Employer (ALE) and to transmit Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. An ALE is any single employer, or a group of employers, that employed at least 50 full-time employees on business days throughout the calendar year.
The latest version of the form was released by the IRS in 2020 with all previous editions obsolete. A fillable 1094-C Form is available for download below.
IRS Form 1094-B, Transmittal of Health Coverage Information Returns, is a related document used by insurance providers to send the IRS information about individuals who have essential health coverage meeting the standards of the Affordable Care Act.
Form 1095-C provides details about the coverage that is offered to employees, the lowest-cost premium available to them, and the months of the calendar year the coverage was available. When employers send this form to the IRS, they also have to submit an IRS 1094-C Form, which contains the main information about the related form. Form 1094-C (transmittal) is supplementary to Form 1095-C (returns).
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