Instructions for IRS Form 1094-c, Form 1095-c 2017

September 7, 2017 "Instructions For Forms 1094-c And 1095-c" contain the latest filing requirements for the IRS-issued Form 1095-c. Download your copy of the instructions by clicking the link below.

IRS Form 1095-c is tax form released and collected by the Internal Revenue Service of the United States.

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2017
Department of the Treasury
Internal Revenue Service
Instructions for Forms
1094-C and 1095-C
Purpose of Form
Section references are to the Internal Revenue Code unless
otherwise noted.
Employers with 50 or more full-time employees (including
Future Developments
full-time equivalent employees) in the previous year use Forms
1094-C and 1095-C to report the information required under
For the latest information about developments related to Form
sections 6055 and 6056 about offers of health coverage and
1094-C, Transmittal of Employer-Provided Health Insurance
enrollment in health coverage for their employees. Form 1094-C
Offer and Coverage Information Returns, and Form 1095-C,
must be used to report to the IRS summary information for each
Employer-Provided Health Insurance Offer and Coverage, and
ALE Member and to transmit Forms 1095-C to the IRS. Form
instructions, such as legislation enacted after they were
1095-C is used to report information about each employee to the
published, go to
IRS.gov/form1094c
and IRS.gov/form1095c.
IRS and to the employee. Forms 1094-C and 1095-C are used in
What's New
determining whether an ALE Member owes a payment under the
employer shared responsibility provisions under section 4980H.
Form 1095-C is also used in determining the eligibility of
Section 4980H transition relief. Several forms of transition
employees for the premium tax credit.
relief were available to some employers under section 4980H for
2016. No section 4980H transition relief is available for 2017.
ALE Members that offer employer-sponsored self-insured
Therefore, these instructions have been revised to remove
coverage also use Form 1095-C to report information to the IRS
discussion of section 4980H transition relief, and Form 1094-C
and to employees about individuals who have minimum
has also been revised. Specifically, Form 1094-C, line 22, box C
essential coverage under the employer plan and therefore are
is designated “Reserved”; Part III, column (e) is designated
not liable for the individual shared responsibility payment for the
“Reserved”; and the entry rows in Part III, column (e) are shaded.
months that they are covered under the plan.
Additional Information
Who Must File
For information related to the Affordable Care Act, visit
An ALE Member must file one or more Forms 1094-C (including
www.irs.gov/uac/Affordable-Care-Act-Tax-Provisions-Home. For
a Form 1094-C designated as the Authoritative Transmittal,
the final regulations under section 6056, Information Reporting
whether or not filing multiple Forms 1094-C), and must file a
by Applicable Large Employers on Health Insurance Coverage
Form 1095-C for each employee who was a full-time employee
Offered Under Employer-Sponsored Plans, see T.D. 9661,
of the ALE Member for any month of the calendar year.
2014-13 I.R.B. 855, at www.irs.gov/irb/2014-13_IRB/ar09.html.
Generally, the ALE Member is required to furnish a copy of the
For the final regulations under section 6055, Information
Form 1095-C (or a substitute form) to the employee.
Reporting of Minimum Essential Coverage, see T.D. 9660,
2014-13 I.R.B.842, at www.irs.gov/irb/2014–13_IRB/ar08.html.
An ALE Member is, generally, a single person or entity that is
For the final regulations under section 4980H, Shared
an Applicable Large Employer, or if applicable, each person or
Responsibility for Employers Regarding Health Coverage, see
entity that is a member of an Aggregated ALE Group. An
T.D. 9655, 2014-9 I.R.B. 541, at
www.irs.gov/irb/2014-9_IRB/
Applicable Large Employer, generally, is an employer with 50 or
ar05.html. For answers to frequently asked questions regarding
more full-time employees (including full-time equivalent
the employer shared responsibility provisions and related
employees) in the previous year. For purposes of determining if
information reporting requirements, visit IRS.gov.
an employer or group of employers is an Applicable Large
Employer, all ALE Members under common control (an
For information related to filing Forms 1094-C and 1095-C
Aggregated ALE Group) are aggregated together. If the
electronically visit
www.irs.gov/e-file-providers/air/affordable-
Aggregated ALE Group, taking into account the employees of all
care-act-information-return-air-program. For FAQs specifically
ALE Members in the group, employed on average 50 or more
related to completing Forms 1094-C and 1095-C, go to
full-time employees (including full-time equivalent employees)
www.irs.gov/Affordable-Care-Act/Employers/Questions-and-
on business days during the preceding calendar year, then the
Answers-about-Information-Reporting-by-Employers-on-
Aggregated ALE Group is an Applicable Large Employer and
Form-1094-C-and-Form-1095-C.
each separate employer within the group is an ALE Member.
For additional guidance and proposed regulatory changes
Each ALE Member is required to file Forms 1094-C and 1095-C
relating to section 6055, including clarifications regarding the
reporting offers of coverage to its full-time employees (even if the
reporting requirements for providers of minimum essential
ALE Member has fewer than 50 full-time employees of its own).
coverage and the requirement to solicit the TIN of each covered
For more information on which employers are subject to the
individual for purposes of the reporting of health coverage
employer shared responsibility provisions of section 4980H, see
information, see Proposed Regulations section 1.6055-1(h) and
Employer
in the Definitions section of these instructions. For
Regulations section 301.6724-1.
more information on determining full-time employees, see
General Instructions for
Full-Time Employee
in the Definitions section of these
instructions, which includes information on the treatment of new
Forms 1094-C and 1095-C
hires and employees in Limited Non-Assessment Periods.
For purposes of reporting on Forms 1094-C and 1095-C,
See Definitions, later, for key terms used in these instructions.
an employee in a Limited Non-Assessment Period is not
TIP
considered a full-time employee during that period.
Sep 07, 2017
Cat. No. 63018M

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