Forms 1094-C and 1095-C: ACA Health Coverage Reporting

Forms used by Applicable Large Employers (ALEs) to report information about the health insurance coverage they offered to full-time employees under the Affordable Care Act (ACA) mandate.
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What are Forms 1094-C and 1095-C?

Forms 1094-C and 1095-C are used by Applicable Large Employers (ALEs) to report information to the IRS about the health insurance coverage they offered to full-time employees under the Affordable Care Act (ACA).

Who Must File?

Employers with 50 or more full-time employees (including full-time equivalent employees) in the prior calendar year are considered ALEs and must file these forms.

What is Form 1095-C?

Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, reports information about the health coverage offered to each full-time employee. Employers must provide a copy to each full-time employee and file copies with the IRS.

What is Form 1094-C?

Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, is a transmittal form that summarizes all the 1095-C forms filed. It's submitted to the IRS along with all Forms 1095-C.

When Are These Forms Due?

Extensions are available by filing Form 8809.

What Information is Reported?

Forms 1095-C report:

Official Source: IRS Forms 1094-C and 1095-C

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