Instructions for Forms 1094-C and 1095-C (2025) Employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year use Forms 1094-C and 1095-C to report the information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for their employees
What Is Form 1094? Requirements, Deadlines, and Penalties Form 1094 is a transmittal document that employers and health coverage providers file with the IRS to report health insurance information required by the Affordable Care Act
What is the Difference Between Forms 1094-C and 1095-C? IRS Forms 1094-C and 1095-C are filed by employers who offer health insurance under the Affordable Care Act As an employee, you will only receive form 1095-C since the 1094-C is a cover sheet sent to the IRS
1094 1095 Reporting Requirements, Instructions Deadlines Under the Affordable Care Act (ACA), employers are required to report health insurance coverage information to the IRS and to the individuals they cover This reporting is carried out using two sets of forms: the 1094 series (transmittal forms) and the 1095 series (individual statements)
1094 1095 Forms — ABC Insurance Trust Companies file both Form 1094 and 1095 to record the employer-provided health insurance coverage The Affordable Care Act (ACA) requires applicable large employers (ALEs) – companies with 50+ full-time employees or full-time equivalents – to offer employees health care coverage
About Form 1094-B, Transmittal of Health Coverage Information Returns Information about Form 1094-B, Transmittal of Health Coverage Information Returns, including recent updates, related forms, and instructions on how to file Form 1094-B is the transmittal form that must be filed with the Form 1095-B