In the context of U.S. tax compliance, refers to a series of IRS transmittal forms used by employers and health insurance providers to summarize health coverage information required under the Affordable Care Act (ACA) . 📄 Understanding Form 1094
Form 1094-C is used to report to the IRS summary information for each employer and to transmit Forms 1095-C to the IRS. Form 1095- IRS (.gov) Instructions for Forms 1094-C and 1095-C (2025) - IRS
: Used by smaller employers (fewer than 50 employees) with self-funded plans and insurance providers to transmit Forms 1095-B . 🛠Key Functions of Form 1094-C In the context of U
: Used by Applicable Large Employers (ALEs) —those with 50 or more full-time equivalent employees—to transmit Forms 1095-C .
: It identifies if an employer is part of an Aggregated ALE Group (multiple companies under common control). Form 1095- IRS (
: Employers use this form to certify if they used specific reporting methods, such as the 98% Offer Method (providing coverage to at least 98% of full-time employees).
Questions and answers about information reporting by ... - IRS : Employers use this form to certify if
: An ALE must designate one Form 1094-C as the "Authoritative Transmittal" to report aggregate data for the entire organization.