Glossary term
Form 1094-C - ACA Coverage Transmittal
Form 1094-C is the transmittal form applicable large employers use to send Forms 1095-C to the IRS and report summary ACA coverage information.
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What Is Form 1094-C?
Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, is an IRS form used by applicable large employers. It transmits Forms 1095-C to the IRS and provides summary information about the employer's health coverage reporting.
The form is part of Affordable Care Act employer reporting. Employees generally receive Form 1095-C, while Form 1094-C is the employer-level transmittal sent to the IRS.
Key Takeaways
- Form 1094-C is filed by applicable large employer members.
- It transmits Forms 1095-C to the IRS.
- It reports summary information used for ACA employer compliance.
- It is separate from payroll tax returns such as Forms 941 and 944.
How Form 1094-C Works
Applicable large employers use Form 1094-C to report employer-level details, including contact information, the number of Forms 1095-C submitted, and whether the filing is the authoritative transmittal. The authoritative transmittal is the form that reports aggregate employer information for the ALE member.
Form 1094-C helps the IRS process employer-provided health coverage reporting and determine whether employer shared responsibility rules may apply. It works together with Form 1095-C, which reports employee-level offer and coverage information.
Form 1094-C vs. Form 1095-C
Form | Primary role | Who uses it |
|---|---|---|
Form 1094-C | Employer transmittal and summary | Filed with the IRS by the ALE member |
Form 1095-C | Employee-level offer and coverage information | Filed with the IRS and furnished to employees |
Form 1094-B | Transmittal for certain minimum essential coverage reporting | Used outside the ALE Form 1095-C framework |
Why the Filing Matters
Errors can create IRS notices, employee confusion, or ACA reporting problems. The form depends on accurate workforce counts, coverage-offer records, employee status, and controlled-group analysis when related entities are involved.
The Bottom Line
Form 1094-C is the employer summary and transmittal for ACA Form 1095-C reporting. Its practical value is reconciliation: it tells the IRS how the employer's coverage-reporting package fits together.