Form 1094-C — An Overview
In addition to the ACA's requirement that employers offer affordable health coverage to their employees, Sections 6055 and 6056 bring an important responsibility for Applicable Large Employers (ALEs). They are required to file Forms 1094-C and 1095-C with the IRS, ensuring they stay in compliance with the law.
Form 1094-C is the transmittal form, essentially acting as a summary form for the detailed health coverage information reported on Form 1095-C.
Table of Contents:
- What is Form 1094-C?
- Information required to complete Form 1094-C
- What is Authoritative Transmittal Form 1094-C?
- When is the deadline for Form 1094-C?
- Get Started with TaxBandits!
What is Form 1094-C?
Form 1094-C is the transmittal form for Employer-Provided Health Insurance Offer and Coverage Information Returns, and it must filed along with Form 1095-C while filing with the IRS each year.
This form acts as a summary of the information reported on Form 1095-C, which details the health coverage offered to employees. Unlike Form 1095-C, Form 1094-C is only submitted to the IRS and is not sent to employees.
Information required to complete Form 1094-C
To complete Form 1094-C, you will need the following information.
- Detailed breakdown of Applicable Large Employer information such as Name, EIN, Contact information, etc.
- The number of the 1095-C Forms transmitted with Form 1094-C.
What is Authoritative Transmittal Form 1094-C?
When an Applicable Large Employer (ALE) member files more than one Form 1094-C, it is essential to designate one of the forms as the Authoritative Transmittal on Part I, Line 19 of the form.
The Authoritative Transmittal should summarize the total number of employees for the year, as well as other necessary compliance details, to provide a comprehensive overview for the IRS.
It’s crucial that only one Form 1094-C is marked as the Authoritative Transmittal to ensure the IRS receives the correct summary of the employer's ACA reporting for the year.
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When is the deadline for Form 1094-C?
Here are the due dates for filing Form 1094-C with the IRS.
| Type of Filing | Due Date |
|---|---|
| Paper Filing | February 28, 2025 |
| Recipient Copy distribution | March 03, 2025 |
| E-Filing | March 31, 2025 |
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Navigating ACA filing doesn’t have to be complicated. With TaxBandits, an IRS-authorized e-file provider, you can easily file your Form 1095-C and Form 1094-C, ensuring IRS compliance and accuracy.
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- Overview of Form 1095-C
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- How to File 1095-C Electronically
