Form 1094-C

What is Form 1094-C?

Form 1094-C is a transmittal form filed with the IRS by Applicable Large Employers (ALEs) to report compliance with the Affordable Care Act (ACA). It accompanies Form 1095-C and provides a summary of the employer’s health coverage, including the total number of full-time employees, months of coverage offered, and compliance with the employer shared responsibility provisions. Essentially, it serves as a “cover sheet” for submitting the detailed 1095-C forms.