Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
Form 1094-C is the cover sheet an Applicable Large Employer sends to the IRS along with its Forms 1095-C. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 1094-C?
Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, summarizes an employer’s Affordable Care Act reporting for the year. It tells the IRS how many Forms 1095-C are attached, whether the employer offered minimum essential coverage each month, and its full-time employee counts.
One Form 1094-C must be designated as the authoritative transmittal for the employer. That copy carries the employer-level detail: total 1095-C count, aggregated ALE group membership, and the monthly certification boxes in Parts II through IV.
Who files 1094-C?
- Applicable Large Employers (ALEs), generally those with 50 or more full-time employees including full-time equivalents
- Each member of an aggregated ALE group files its own 1094-C for its own employees
- Employers filing any Form 1095-C, since every batch of 1095-Cs needs a transmittal
- Third-party administrators filing on an employer’s behalf, using the employer’s EIN
How to fill out 1094-C
- Enter the employer’s name, EIN, address, and a contact person in Part I, and the number of Forms 1095-C submitted with this transmittal.
- Check the box on line 19 if this is the authoritative transmittal, and if so complete Part II with the total 1095-C count and ALE group status.
- In Part III, certify month by month whether minimum essential coverage was offered and enter full-time and total employee counts.
- List other members of the aggregated ALE group in Part IV if applicable.
- Download the finished PDF for your records. Most employers must file it with the IRS electronically along with the Forms 1095-C.
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Frequently asked questions
What is the difference between Form 1094-C and 1095-C?
Form 1095-C reports the coverage offered to one individual employee. Form 1094-C is the transmittal that summarizes and accompanies all of those 1095-Cs when the employer files them with the IRS.
Does every employer file Form 1094-C?
No. It applies to Applicable Large Employers, generally those averaging 50 or more full-time employees including full-time equivalents in the prior year. Smaller employers with self-insured plans use Forms 1094-B and 1095-B instead.
What is an authoritative transmittal?
If an employer sends more than one 1094-C batch, exactly one must be marked authoritative on line 19. Only that copy carries the employer’s aggregate totals and monthly certifications for the whole year.