Instructions for IRS Form 1094-c, IRS Form 1095-c 2018

September 27, 2018 "Instructions For Irs Form 1094-c, Irs Form 1095-c" contain the latest filing requirements for the IRS-issued Form 1094-C. Download your copy of the instructions by clicking the link below.

IRS Form 1094-C is tax form released and collected by the Internal Revenue Service of the United States.

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2018
Department of the Treasury
Internal Revenue Service
Instructions for Forms
1094-C and 1095-C
Section references are to the Internal Revenue Code unless
Form 1095-C also is used in determining the eligibility of
otherwise noted.
employees for the premium tax credit.
Future Developments
ALE Members that offer employer-sponsored, self-insured
coverage also use Form 1095-C to report information to the IRS
For the latest information about developments related to Form
and to employees about individuals who have minimum
1094-C, Transmittal of Employer-Provided Health Insurance
essential coverage under the employer plan and therefore are
Offer and Coverage Information Returns, and Form 1095-C,
not liable for the individual shared responsibility payment for the
Employer-Provided Health Insurance Offer and Coverage, and
months that they are covered under the plan.
instructions, such as legislation enacted after they were
Who Must File
published, go to
IRS.gov/Form1094C
and IRS.gov/Form1095C.
An ALE Member must file one or more Forms 1094-C (including
Additional Information
a Form 1094-C designated as the Authoritative Transmittal,
For information related to the Affordable Care Act, visit
IRS.gov/
whether or not filing multiple Forms 1094-C), and must file a
ACA. For the final regulations under section 6056, Information
Form 1095-C for each employee who was a full-time employee
Reporting by Applicable Large Employers on Health Insurance
of the ALE Member for any month of the calendar year.
Coverage Offered Under Employer-Sponsored Plans, see T.D.
Generally, the ALE Member is required to furnish a copy of the
9661, 2014-13 I.R.B. 855, at
www.irs.gov/irb/2014-13_IRB/
Form 1095-C (or a substitute form) to the employee.
ar09.html. For the final regulations under section 6055,
An ALE Member is, generally, a single person or entity that is
Information Reporting of Minimum Essential Coverage, see T.D.
an Applicable Large Employer, or if applicable, each person or
9660, 2014-13 I.R.B. 842, at
www.irs.gov/irb/2014-13_IRB/
entity that is a member of an Aggregated ALE Group. An
ar08.html. For the final regulations under section 4980H, Shared
Applicable Large Employer, generally, is an employer with 50 or
Responsibility for Employers Regarding Health Coverage, see
more full-time employees (including full-time equivalent
T.D. 9655, 2014-9 I.R.B. 541, at
www.irs.gov/irb/2014-9_IRB/
employees) in the previous year. For purposes of determining if
ar05.html. For answers to frequently asked questions regarding
an employer or group of employers is an Applicable Large
the employer shared responsibility provisions and related
Employer, all ALE Members under common control (an
information reporting requirements, visit IRS.gov.
Aggregated ALE Group) are aggregated together. If the
Aggregated ALE Group, taking into account the employees of all
For information related to filing Forms 1094-C and 1095-C
ALE Members in the group, employed on average 50 or more
electronically visit IRS.gov/AIR. For FAQs specifically related to
full-time employees (including full-time equivalent employees)
completing Forms 1094-C and 1095-C, go to
www.irs.gov/
on business days during the preceding calendar year, then the
Affordable-Care-Act/Employers/Questions-and-Answers-about-
Aggregated ALE Group is an Applicable Large Employer and
Information-Reporting-by-Employers-on-Form-1094-C-and-
each separate employer within the group is an ALE Member.
Form-1095-C.
Each ALE Member is required to file Forms 1094-C and 1095-C
reporting offers of coverage to its full-time employees (even if the
For additional guidance and proposed regulatory changes
ALE Member has fewer than 50 full-time employees of its own).
relating to section 6055, including clarifications regarding the
reporting requirements for providers of minimum essential
For more information on which employers are subject to the
coverage and the requirement to solicit the TIN of each covered
employer shared responsibility provisions of section 4980H, see
individual for purposes of the reporting of health coverage
Employer
in the Definitions section of these instructions. For
information, see Proposed Regulations section 1.6055-1(h) and
more information on determining full-time employees, see
Regulations section 301.6724-1.
Full-Time Employee
in the Definitions section of these
instructions, which includes information on the treatment of new
General Instructions for
hires and employees in Limited Non-Assessment Periods.
Forms 1094-C and 1095-C
For purposes of reporting on Forms 1094-C and 1095-C,
an employee in a Limited Non-Assessment Period is not
TIP
See Definitions, later, for key terms used in these instructions.
considered a full-time employee during that period.
Purpose of Form
Reporting by Employers That
Employers with 50 or more full-time employees (including
Sponsor Self-Insured Health Plans
full-time equivalent employees) in the previous year use Forms
1094-C and 1095-C to report the information required under
An employer that offers health coverage through a self-insured
sections 6055 and 6056 about offers of health coverage and
health plan must report information about each individual
enrollment in health coverage for their employees. Form 1094-C
enrolled in such coverage. For an employer that is an ALE
must be used to report to the IRS summary information for each
Member, this information must be reported on Form 1095-C,
ALE Member and to transmit Forms 1095-C to the IRS. Form
Part III, for any employee who is enrolled in coverage (and any
1095-C is used to report information about each employee to the
spouse or dependent of that employee). See below for the
IRS and to the employee. Forms 1094-C and 1095-C are used in
option to file Form 1094-B and Form 1095-B, rather than Form
determining whether an ALE Member owes a payment under the
1094-C and Form 1095-C, to report coverage of certain
employer shared responsibility provisions under section 4980H.
non-employees.
Sep 27, 2018
Cat. No. 63018M
2018
Department of the Treasury
Internal Revenue Service
Instructions for Forms
1094-C and 1095-C
Section references are to the Internal Revenue Code unless
Form 1095-C also is used in determining the eligibility of
otherwise noted.
employees for the premium tax credit.
Future Developments
ALE Members that offer employer-sponsored, self-insured
coverage also use Form 1095-C to report information to the IRS
For the latest information about developments related to Form
and to employees about individuals who have minimum
1094-C, Transmittal of Employer-Provided Health Insurance
essential coverage under the employer plan and therefore are
Offer and Coverage Information Returns, and Form 1095-C,
not liable for the individual shared responsibility payment for the
Employer-Provided Health Insurance Offer and Coverage, and
months that they are covered under the plan.
instructions, such as legislation enacted after they were
Who Must File
published, go to
IRS.gov/Form1094C
and IRS.gov/Form1095C.
An ALE Member must file one or more Forms 1094-C (including
Additional Information
a Form 1094-C designated as the Authoritative Transmittal,
For information related to the Affordable Care Act, visit
IRS.gov/
whether or not filing multiple Forms 1094-C), and must file a
ACA. For the final regulations under section 6056, Information
Form 1095-C for each employee who was a full-time employee
Reporting by Applicable Large Employers on Health Insurance
of the ALE Member for any month of the calendar year.
Coverage Offered Under Employer-Sponsored Plans, see T.D.
Generally, the ALE Member is required to furnish a copy of the
9661, 2014-13 I.R.B. 855, at
www.irs.gov/irb/2014-13_IRB/
Form 1095-C (or a substitute form) to the employee.
ar09.html. For the final regulations under section 6055,
An ALE Member is, generally, a single person or entity that is
Information Reporting of Minimum Essential Coverage, see T.D.
an Applicable Large Employer, or if applicable, each person or
9660, 2014-13 I.R.B. 842, at
www.irs.gov/irb/2014-13_IRB/
entity that is a member of an Aggregated ALE Group. An
ar08.html. For the final regulations under section 4980H, Shared
Applicable Large Employer, generally, is an employer with 50 or
Responsibility for Employers Regarding Health Coverage, see
more full-time employees (including full-time equivalent
T.D. 9655, 2014-9 I.R.B. 541, at
www.irs.gov/irb/2014-9_IRB/
employees) in the previous year. For purposes of determining if
ar05.html. For answers to frequently asked questions regarding
an employer or group of employers is an Applicable Large
the employer shared responsibility provisions and related
Employer, all ALE Members under common control (an
information reporting requirements, visit IRS.gov.
Aggregated ALE Group) are aggregated together. If the
Aggregated ALE Group, taking into account the employees of all
For information related to filing Forms 1094-C and 1095-C
ALE Members in the group, employed on average 50 or more
electronically visit IRS.gov/AIR. For FAQs specifically related to
full-time employees (including full-time equivalent employees)
completing Forms 1094-C and 1095-C, go to
www.irs.gov/
on business days during the preceding calendar year, then the
Affordable-Care-Act/Employers/Questions-and-Answers-about-
Aggregated ALE Group is an Applicable Large Employer and
Information-Reporting-by-Employers-on-Form-1094-C-and-
each separate employer within the group is an ALE Member.
Form-1095-C.
Each ALE Member is required to file Forms 1094-C and 1095-C
reporting offers of coverage to its full-time employees (even if the
For additional guidance and proposed regulatory changes
ALE Member has fewer than 50 full-time employees of its own).
relating to section 6055, including clarifications regarding the
reporting requirements for providers of minimum essential
For more information on which employers are subject to the
coverage and the requirement to solicit the TIN of each covered
employer shared responsibility provisions of section 4980H, see
individual for purposes of the reporting of health coverage
Employer
in the Definitions section of these instructions. For
information, see Proposed Regulations section 1.6055-1(h) and
more information on determining full-time employees, see
Regulations section 301.6724-1.
Full-Time Employee
in the Definitions section of these
instructions, which includes information on the treatment of new
General Instructions for
hires and employees in Limited Non-Assessment Periods.
Forms 1094-C and 1095-C
For purposes of reporting on Forms 1094-C and 1095-C,
an employee in a Limited Non-Assessment Period is not
TIP
See Definitions, later, for key terms used in these instructions.
considered a full-time employee during that period.
Purpose of Form
Reporting by Employers That
Employers with 50 or more full-time employees (including
Sponsor Self-Insured Health Plans
full-time equivalent employees) in the previous year use Forms
1094-C and 1095-C to report the information required under
An employer that offers health coverage through a self-insured
sections 6055 and 6056 about offers of health coverage and
health plan must report information about each individual
enrollment in health coverage for their employees. Form 1094-C
enrolled in such coverage. For an employer that is an ALE
must be used to report to the IRS summary information for each
Member, this information must be reported on Form 1095-C,
ALE Member and to transmit Forms 1095-C to the IRS. Form
Part III, for any employee who is enrolled in coverage (and any
1095-C is used to report information about each employee to the
spouse or dependent of that employee). See below for the
IRS and to the employee. Forms 1094-C and 1095-C are used in
option to file Form 1094-B and Form 1095-B, rather than Form
determining whether an ALE Member owes a payment under the
1094-C and Form 1095-C, to report coverage of certain
employer shared responsibility provisions under section 4980H.
non-employees.
Sep 27, 2018
Cat. No. 63018M
Authoritative Transmittal for ALE
ALE Members that offer health coverage through an
employer-sponsored, self-insured health plan must complete
Members Filing Multiple Forms 1094-C
Form 1095-C, Parts I, II, and III, for any employee who enrolls in
A Form 1094-C must be filed when an ALE Member files one or
the health coverage, whether or not the employee is a full-time
more Forms 1095-C. An ALE Member may choose to file
employee for any month of the calendar year.
multiple Forms 1094-C, each accompanied by Forms 1095-C for
a portion of its employees, provided that a Form 1095-C is filed
For full-time employees enrolled in an ALE Member’s
for each employee for whom the ALE Member is required to file.
self-insured coverage, including an employee who was a
If an ALE Member files more than one Form 1094-C, one (and
full-time employee for at least 1 month of the calendar year, the
only one) Form 1094-C filed by the ALE Member must be
ALE Member must complete Form 1095-C, Part II, according to
identified on line 19, Part I, as the Authoritative Transmittal, and,
the generally applicable instructions, and should not enter code
on the Authoritative Transmittal, the ALE Member must report
1G on line 14 for any month. For an employee enrolled in an ALE
certain aggregate data for all full-time employees and all
Member’s self-insured coverage who is not a full-time employee
employees, as applicable, of the ALE Member.
for any month of the calendar year (meaning that for all 12
Example 1. Employer A, an ALE Member, files a single
calendar months the employee was not a full-time employee), for
Form 1094-C, attaching Forms 1095-C for each of its 100
Form 1095-C, Part II, the ALE Member must enter code 1G on
line 14 in the “All 12 Months” column or in the separate monthly
full-time employees. This Form 1094-C should be identified as
boxes for all 12 calendar months, and the ALE Member need not
the Authoritative Transmittal on line 19, and the remainder of the
complete Part II, lines 15 and 16.
form completed as indicated in the instructions for
line
19, later.
Example 2. Employer B, an ALE Member, files two Forms
An employer that offers employer-sponsored, self-insured
1094-C, one for each of its two operating divisions, Division X
health coverage but is not an ALE Member should not file Forms
and Division Y. (Division X and Division Y are units of the same
1094-C and 1095-C, but should instead file Forms 1094-B and
ALE Member, and thus both report under the same employer
1095-B to report information for employees who enrolled in the
identification number (EIN); they are not members of an
employer-sponsored, self-insured health coverage.
Aggregated ALE Group.) Attached to one Form 1094-C are
Forms 1095-C for the 200 full-time employees of Division X, and
Note. If an ALE Member is offering health coverage to
attached to the other Form 1094-C are Forms 1095-C for the
employees other than under a self-insured plan, such as through
1,000 full-time employees of Division Y. One of these Forms
an insured health plan or a multiemployer health plan, the issuer
1094-C should be identified as the Authoritative Transmittal on
of the insurance or the sponsor of the plan providing the
line 19, and should include aggregate employer-level data for all
coverage is required to furnish the information about their health
1,200 full-time employees of Employer B as well as the total
coverage to any enrolled employees, and the ALE Member
number of employees of Employer B, as applicable, as required
should not complete Form 1095-C, Part III, for those employees.
in Parts II, III, and IV of Form 1094-C. The other Form 1094-C
should not be identified as the Authoritative Transmittal on
Reporting of Enrollment Information
line 19, should report on line 18 only the number of Forms
1095-C that are attached to that Form 1094-C, and should leave
for Non-Employees: Option
the remaining sections of the form blank as indicated in the
To Use Forms 1094-B and 1095-B
instructions for
line
19, later.
ALE Members that offer employer-sponsored, self-insured
Note. Each ALE Member must file its own Forms 1094-C and
health coverage to non-employees who enroll in the coverage
1095-C under its own separate EIN, even if the ALE Member is
may use Forms 1094-B and 1095-B, rather than Form 1095-C,
part of an Aggregated ALE Group. No Authoritative Transmittal
Part III, to report coverage for those individuals and other family
should be filed for an Aggregated ALE Group.
members. For this purpose, a non-employee includes, for
example, a non-employee director, an individual who was a
Example 3. Assume that Employer A from Example 1 is a
retired employee during the entire year, or a non-employee
member of the same Aggregated ALE Group as Employer B
COBRA beneficiary, including a former employee who
from Example 2. Accordingly, Employer A and Employer B are
terminated employment during a previous year.
separate ALE Members filing under separate EINs. Forms
1094-C should be filed in the same manner indicated in
For information on reporting for non-employees enrolled in an
Examples 1 and 2. Employer A should include only information
employer-sponsored self-insured, health plan using Forms
about employees of Employer A in its Authoritative Transmittal,
1094-B and 1095-B, see the instructions for those forms.
and Employer B should include only information about
employees of Employer B in its Authoritative Transmittal. No
For ALE Members that choose to use Form 1095-C to report
Authoritative Transmittal should be filed for the Aggregated ALE
Group reporting combined data for employees of both Employer
coverage information for non-employees enrolled in an
A and Employer B.
employer-sponsored, self-insured health plan, see the specific
instructions for Form 1095-C,
Part III—Covered Individuals
Similar rules apply for a Governmental Unit that has
(Lines
17–22), later. Form 1095-C may be used only if the
delegated its reporting responsibilities for some of its employees
individual identified on line 1 has an SSN.
to another Governmental Unit—see
Designated Governmental
Entity (DGE)
in the Definitions section of these instructions for
Substitute Statements to Recipients
more information. In the case of a Governmental Unit that has
If you are not using the official IRS form to furnish statements to
delegated its reporting responsibilities for some of its
recipients, see Pub. 5223, General Rules and Specifications for
employees, the Governmental Unit must ensure that among the
Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B,
multiple Forms 1094-C filed by or on behalf of the Governmental
1094-C, and 1095-C, which explains the requirements for format
Unit transmitting Forms 1095-C for the Governmental Unit’s
and content of substitute statements to recipients. You may
employees, one of the filed Forms 1094-C is designated as the
develop them yourself or buy them from a private printer.
Authoritative Transmittal and reports aggregate employer-level
Substitute statements furnished to recipients may be in portrait
data for the Governmental Unit, as required in Parts II, III, and IV
format; however, substitute returns filed with the IRS using paper
of Form 1094-C.
must be printed in landscape format.
-2-
Instructions for Forms 1094-C and 1095-C (2018)
When To File
Example. County is an Aggregated ALE Group made up of
the ALE Members School District, the Police District, and the
You will meet the requirement to file Forms 1094-C and 1095-C
County General Office. The School District designates the state
if the forms are properly addressed and mailed on or before the
to report on behalf of the teachers and reports for itself for its
due date. If the due date falls on a weekend or legal holiday,
remaining full-time employees. In this case, either the School
then the due date is the following business day. A business day
District or the state must file an Authoritative Transmittal
is any day that is not a Saturday, Sunday, or legal holiday.
reporting aggregate employer-level data for the School District.
Generally, you must file Forms 1094-C and 1095-C by
One Form 1095-C for Each
February 28 if filing on paper (or March 31 if filing electronically)
Employee of ALE Member
of the year following the calendar year to which the return
relates. For calendar year 2018, Forms 1094-C and 1095-C are
For each full-time employee of an ALE Member, there must be
required to be filed by February 28, 2019, or April 1, 2019, if filing
only one Form 1095-C filed for employment with that ALE
electronically.
Member. For example, if an ALE Member separately reports for
each of its two divisions, the ALE Member must combine the
See
Furnishing Forms 1095-C to Employees
for information
offer and coverage information for any employee who worked at
on when Form 1095-C must be furnished.
both divisions during the calendar year so that a single Form
1095-C is filed for the calendar year for that employee which
Extensions
reports information for all 12 months of the calendar year from
You can get an automatic 30-day extension of time to file by
that ALE Member.
completing Form 8809, Application for Extension of Time To File
In contrast, a full-time employee who works for more than one
Information Returns. The form may be submitted on paper, or
ALE Member that is a member of the same Aggregated ALE
through the FIRE System either as a fill-in form or an electronic
Group must receive a separate Form 1095-C from each ALE
file. No signature or explanation is required for the extension.
Member. For any calendar month in which a full-time employee
However, you must file Form 8809 on or before the due date of
works for more than one ALE Member of an Aggregated ALE
the returns in order to get the 30-day extension. Under certain
Group, only one ALE Member is treated as the employer of that
hardship conditions you may apply for an additional 30-day
employee for reporting purposes (generally, the ALE Member for
extension. See the instructions for Form 8809 for more
whom the employee worked the greatest number of hours of
information.
service), and only that ALE Member reports for that employee
How to apply. As soon as you know that a 30-day extension of
for that calendar month. The other ALE Member is not required
time to file is needed, file Form 8809. See the instructions for
to report for that employee for that calendar month, unless the
Form 8809. Mail or fax Form 8809 using the address and phone
other ALE Member is otherwise required to file Form 1095-C for
number listed in the instructions. You can submit the extension
that employee because the individual was a full-time employee
request online through the FIRE System. You are encouraged to
of that ALE Member for a different month of the same calendar
submit requests using the online fill-in form. See Pub. 1220, Part
year. In this case, the individual may be treated as not employed
B, for more information on filing online or electronically.
by that ALE Member for that calendar month. If under these
rules, an ALE Member is not required to report for an employee
Where To File
for any month in the calendar year, the ALE Member is not
required to report for that full-time employee for that calendar
Send all information returns filed on paper to the following:
year. For a description of the rules related to determining which
ALE Member in an Aggregated ALE Group is treated as the
If your principal business,
employer for a month in this situation, see the definition of
office or agency, or legal
Employee.
Use the following address:
residence in the case of an
Example. Employer A and Employer B are separate ALE
individual, is located in:
Members that belong to the same Aggregated ALE Group. Both
Employer A and Employer B offer coverage through the AB
health plan, which is an insured plan. In January and February,
Alabama, Arizona, Arkansas,
Employee has 130 hours of service for Employer A and no hours
Connecticut, Delaware, Florida,
of service for Employer B. In March, Employee has 100 hours of
Georgia, Kentucky, Louisiana,
service for Employer A and 30 hours of service for Employer B.
Maine, Massachusetts,
Department of the Treasury
In April through December, Employee has 130 hours of service
Mississippi, New Hampshire,
Internal Revenue Service
for Employer B and no hours of service for Employer A.
New Jersey, New Mexico, New
Center
Employer A is the employer of Employee for filing purposes for
York, North Carolina, Ohio,
Austin, TX 73301
January, February, and March. Employer A should file Form
Pennsylvania, Rhode Island,
1095-C for Employee reporting offers of coverage using the
Texas, Vermont, Virginia,
appropriate code on line 14 for January, February, and March,
West Virginia
should complete lines 15 and 16 per the instructions, and should
include Employee in the count of total employees and full-time
employees reported for those months on Form 1094-C. For the
months April through December, on Form 1095-C, Employer A
should enter code 1H (no offer of coverage) on line 14, leave
line 15 blank, and enter code 2A (not an employee) on line 16
(since Employee is treated as an employee of Employer B and
not as an employee of Employer A in those months), and should
exclude Employee from the count of total employees and
full-time employees reported for those months on Form 1094-C.
-3-
Instructions for Forms 1094-C and 1095-C (2018)
If you are required to file electronically but fail to do so, and
If your principal business,
you do not have an approved waiver, you may be subject to a
office or agency, or legal
Use the following address:
penalty of $270 per return for failure to file electronically unless
residence in the case of an
you establish reasonable cause. However, you can file up to 250
individual, is located in:
returns on paper; those returns will not be subject to a penalty for
failure to file electronically. The penalty applies separately to
original returns and corrected returns.
Alaska, California, Colorado,
Pub. 5165, Guide for Electronically Filing Affordable Care Act
District of Columbia, Hawaii,
(ACA) Information Returns for Software Developers and
Idaho, Illinois, Indiana, Iowa,
Department of the Treasury
Transmitters, specifies the communication procedures,
Kansas, Maryland, Michigan,
Internal Revenue Service
transmission formats, business rules, validation procedures, and
Minnesota, Missouri, Montana,
Center
explains when a return will be accepted, accepted with errors, or
Nebraska, Nevada, North
P.O. Box 219256
rejected for returns filed electronically through the ACA
Dakota, Oklahoma, Oregon,
Kansas City, MO 64121-9256
Information Return (AIR) system. To develop software for use
South Carolina, South Dakota,
with the AIR system, software developers, transmitters, and
Tennessee, Utah, Washington,
issuers, including ALE Members filing their own Forms 1094-C
Wisconsin, Wyoming
and 1095-C, should use the guidelines provided in Pub. 5165
along with the Extensible Markup Language (XML) Schemas
published on IRS.gov.
If your legal residence or principal place of business or
Reminder. The formatting directions in these instructions (for
principal office or agency is outside the United States, file with
example, the directions to enter the 9–digit EIN including the
the Department of the Treasury, Internal Revenue Service
dash on line 2 of Form 1094-C) are for the preparation of paper
Center, Austin, TX 73301.
returns. When filing forms electronically, the formatting set forth
in the XML Schemas and Business Rules published on IRS.gov
Shipping and mailing. If you are filing on paper, send the
must be followed rather than the formatting directions in these
forms to the IRS in a flat mailing (not folded), and do not
instructions. For more information regarding electronic filing, see
paperclip or staple the forms together. If you are sending many
Pubs. 5164 and 5165.
forms, you may send them in conveniently sized packages. On
each package, write your name, number the packages
Substitute Returns Filed With the IRS
consecutively, and place Form 1094-C in package number one.
Postal regulations require forms and packages to be sent by
If you are filing your returns on paper, see Pub. 5223 for
First-Class Mail. Returns filed with the IRS must be printed in
specifications for private printing of substitute information
landscape format.
returns. You may not request special consideration. Only forms
that conform to the official form and the specifications in Pub.
Keeping copies. Generally, keep copies of information returns
5223 are acceptable for filing with the IRS. Substitute returns
you filed with the IRS or have the ability to reconstruct the data
filed with the IRS must be printed in landscape format.
for at least 3 years, from the due date of the returns.
VOID Box
Electronic Filing
Do not use this box on Form 1095-C.
If you are required to file 250 or more
Corrected Forms 1094-C and 1095-C
information returns, you must file
electronically. The 250-or-more
For information about filing corrections electronically,
requirement applies separately to each type of form filed and
see section 7.1 of Pub. 5165.
separately for original and corrected returns. For example, if you
TIP
must file 500 Forms 1095-B and 100 Forms 1095-C, you must
file Forms 1095-B electronically, but you are not required to file
Forms 1095-C electronically. If you have 150 Forms 1095-C to
Corrected Returns
correct, you may file the corrected returns on paper because
A corrected return should be filed as soon as possible after an
they fall under the 250 threshold. However, if you have 300
error is discovered. File the corrected returns as follows.
Forms 1095-C to correct, they must be filed electronically. The
Form 1094-C. If correcting information on the Authoritative
electronic filing requirement does not apply if you apply for and
Transmittal (identified on Part I, line 19, as the Authoritative
receive a hardship waiver. The IRS encourages you to file
Transmittal, one (and only one) of which must be filed for each
electronically even though you are filing fewer than 250 returns.
ALE Member reporting aggregate employer-level data for all
full-time employees and employees of the ALE Member), file a
Waiver. To receive a waiver from the required filing of
standalone, fully completed Form 1094-C including the correct
information returns electronically, submit Form 8508. You are
information and enter an “X” in the “CORRECTED” checkbox.
encouraged to file Form 8508 at least 45 days before the due
Do not file a return correcting information on a Form 1094-C that
date of the returns, but no later than the due date of the return.
is not the Authoritative Transmittal.
The IRS does not process waiver requests until January 1st of
the calendar year the returns are due. You cannot apply for a
Do not file any other documents (e.g. Form 1095-C)
waiver for more than 1 tax year at a time. If you need a waiver for
with the corrected Authoritative Transmittal.
!
more than 1 tax year, you must reapply at the appropriate time
CAUTION
each year. If a waiver for original returns is approved, any
Form 1095-C. If correcting information on a Form 1095-C
corrections for the same types of returns will be covered under
that was previously filed with the IRS, file a fully completed Form
the waiver. However, if you submit original returns electronically
1095-C including the correct information and enter an “X” in the
but you want to submit your corrections on paper, a waiver must
“CORRECTED” checkbox. File a Form 1094-C (do not mark the
be approved for the corrections if you must file 250 or more
“CORRECTED” checkbox on Form 1094-C) with corrected
corrections. If you receive an approved waiver, do not send a
Form(s) 1095-C. Furnish the employee a copy of the corrected
copy of it to the service center where you file your paper returns.
Form 1095-C, unless the ALE Member was and continues to be
Keep the waiver for your records only.
-4-
Instructions for Forms 1094-C and 1095-C (2018)
eligible for and used the alternative method of furnishing under
Original Authoritative Transmittal Form 1094-C
the Qualifying Offer Method for that employee for that year’s
IF any of the following are
THEN ...
furnishing. For more information, see
Alternative method of
incorrect ....
furnishing Form 1095-C to employees under the Qualifying Offer
Method.
ALE Member or Designated
1. Prepare a new Authoritative
Forms 1095-C filed with incorrect dollar amounts on line 15,
Government Entity (Name and/or
Transmittal, Form 1094-C
Employee Required Contribution, may fall under a safe harbor
EIN)
for certain de minimis errors. The safe harbor generally applies if
2. Enter an “X” in the “CORRECTED”
no single amount in error differs from the correct amount by
checkbox at the top of the form
more than $100. If the safe harbor applies, you will not have to
Total number of Forms 1095-C filed
correct Form 1095-C to avoid penalties. However, if the recipient
by and/or on behalf of ALE Member
elects for the safe harbor not to apply, you may have to issue a
3. Submit the standalone corrected
Form 1094-C with the correct
corrected Form 1095-C to avoid penalties. For more information,
information present
see Notice 2017-9, 2017-4 I.R.B. 542, at
www.irs.gov/irb/
Aggregated ALE Group Membership
2017-04
IRB/ar11.html.
Note. Enter an “X” in the “CORRECTED” checkbox only when
Certifications of Eligibility
correcting a Form 1095-C previously filed with the IRS. If you are
correcting a Form 1095-C that was previously furnished to a
Minimum Essential Coverage Offer
Indicator
recipient, but not filed with the IRS, write, type, or print
“CORRECTED” on the new Form 1095-C furnished to the
recipient.
Section 4980H Full-Time Employee
Count for ALE Member
Correcting information affecting statement furnished to
employee using an Alternative Furnishing Method under
Aggregated Group Indicator
the Qualifying Offer Method. If an ALE Member eligible to use
the Qualifying Offer Method had furnished the employee an
Other ALE Members of Aggregated
alternative statement, the ALE Member must furnish the
ALE Group (Name and/or EIN)
employee a corrected statement if it filed a corrected Form
1095-C correcting the ALE Member’s name, EIN, address, or
contact name and telephone number. If the ALE Member is no
longer eligible to use an alternative furnishing method for the
Original Form 1095-C Submitted to IRS and Furnished to Employee
employee for whom it filed a corrected Form 1095-C, it must
IF any of the following are
THEN ...
furnish a Form 1095-C to the employee and advise the
incorrect ....
employee that Form 1095-C replaces the statement it had
previously furnished.
Name, SSN, ALE Member EIN
1. Prepare a new Form 1095-C
If you fail to file correct information returns or fail to
furnish a correct recipient statement, you may be subject
!
Offer of Coverage (line 14)
2. Enter an “X” in the “CORRECTED”
to a penalty. However, you are not required to file
checkbox at the top of the form
CAUTION
corrected returns for missing or incorrect TINs if you meet the
reasonable cause criteria. For additional information, see Pub.
Employee Required Contribution
3. Submit corrected Form 1095-Cs with
1586, Reasonable Cause Regulations and Requirements for
a non-authoritative Form 1094-C
Missing and Incorrect Name/TINs.
transmittal to the IRS
Section 4980H Safe Harbor and
See the charts for examples of errors and step-by-step
Other Relief Codes (line 16)
instructions for filing corrected returns.
TIP
4. Furnish a corrected Form 1095-C to
the employee
Covered Individuals Information
-5-
Instructions for Forms 1094-C and 1095-C (2018)

Download Instructions for IRS Form 1094-c, IRS Form 1095-c 2018

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