IRS Form 1094-C

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IRS Form 1094-C

Some workers in the United States are offered multiple bonuses and perks from their employers: for example, their medical insurance is covered. In turn, some entities’ categories are obliged to provide their employees with such insurance, according to the American laws and norms.

If your entity belongs to the ALE (Applicable Large Employer) category, you must be aware of Form 1095-C (that serves as a coverage report) and the necessity of its submission every year. The US Internal Revenue Service (or IRS) uses it to gather details about the coverage you provided for each worker.

Another required document that must accompany that form is IRS Form 1094-C. Basically, it can be considered as a cover letter for the report we have mentioned above. This record contains only the basics about the company and offered coverage. If you wish, consider it an introduction to your entity’s insurance coverage report.

Should I Submit Both of These Forms?

Generally, one form cannot come without another, so yes, if you are required to, you must create and send both records in accordance with the Service’s deadline.

Defining whether you belong to the ALE group is easy: your entity should have at least 50 employees that work full time (and spend no less than 30 hours weekly at their workplace). If you have two part-time workers who work at least 15 hours a week, these two are considered one full-time worker.

If your entity does not have such a number of employees, you can ignore both of these forms.

Other IRS Forms for Business

The Internal Revenue Service requires employers to file a lot of various forms. Check whether you are familiar with IRS forms employers commonly use.

Filling Out the Form

If you are one of the huge company’s members, most likely, the form completion and delivery to the Service is not your responsibility. You probably have hired at least one accountant and one worker responsible for human resources activities.

Accountants deal with the money and all related issues, including taxes; a human resources department in every entity normally keeps all records and details about all employees’ benefits the entity offers. The best idea is to ask them to complete the form jointly (as well as the demanded 1095-C).

If you are the person who was asked to create and send the form, you almost certainly already know what to do. This form is submitted every year, and such tasks are delegated to more or less experienced workers.

However, if it is the first time when you work on the template, we strongly suggest discussing the form with more experienced co-workers and thoroughly read the IRS guidance on the template. It will help you avoid silly mistakes and getting a successful result right away. You can also use our brief and general instructions below to find out what template fields you must complete.

Get the Relevant Template

The Service updates its templates every year, so you must ensure that you are using the proper one. There are two proven methods of getting the IRS Form 1094-C: either visiting the Service’s official website and downloading the requisite file there or stopping at our site and trying our helpful form-building software.

Designed for users of any level, it is intuitively understandable and easy to use. Generate the needed form with its help.

Insert the Employer’s Details

After you have found the template, you shall begin with inserting the info about the employer you represent.

Write the entity’s name and EIN (or employer identification number). Enter the entity’s full address below. If the entity is located outside the United States, remember to include the county here.

Further, write the details of the person who can be contacted by public authorities that will review this form: add this person’s name and telephone number.

Leave the next line empty as well as the field on the right-hand side: they are reserved for the form processors’ use. Move to lines 18 and 19, where you have to determine how many 1095-C records you will submit with this document and whether this document is authoritative in your case (if no, check the Service’s guide to find out what to do).

step 2 insert the employer’s details filling out irs form 1094 c

Answer the Questions about the Employer

In the first block, you have added the basics about the entity; now, you will answer various questions and complete some charts.

For a start, indicate how many 1095-C records you have filed in total (not only with this specific form but previously). Check if your entity is a member of Aggregated ALE Group. If no, you do not need to fill out the form Part 4.

Mark the Certifications of Eligibility relevant for your entity (there are two options, and both can be relevant for you).

step 3 answer the questions about the employer filling out irs form 1094 c

Sign the Record

The template’s first page requires you to sign it on the bottom. Insert your title and the date of signing in suitable lines and sign the form.

step 4 sign the record filling out irs form 1094 c

Complete the Required Part 3

This part is mandatory for every entity that provides the form—recall in which months of the considered year you offered your workers minimum essential insurance coverage. Use a cross to check the relevant boxes defining certain months or the whole year.

Then, count the number of full-time workers per month in accordance with the template requirements and enter the results in the designated fields. Check the boxes that state in which months you were considered an aggregated ALE group member.

step 5.1 complete the required part 3 filling out irs form 1094 c

step 5.2 complete the required part 3 filling out irs form 1094 c

Fill Out Part 4 (If Applicable)

If you are a part of the above-mentioned group, here, you shall add the data of other group members. You can point up to 30 entities. In the relevant lines, enter their names and EINs.

step 6.1 fill out part 4 (if applicable) filling out irs form 1094 c

step 6.2 fill out part 4 (if applicable) filling out irs form 1094 c

Frequently Asked Questions

Where Should the Form Go?

After you create the document, you have to submit it to the Service alongside your form 1095-C. You cannot file it separately or alone because it does not make any sense for the Service.

The key difference is that your 1094-C goes only to the Service, while the 1095-C must be delivered to every concerned worker.

If you are wondering how to deliver the form to the Service properly, the answer is simple: you can do it by either visiting a post office nearby or filing the records online.

If you prefer regular mail, the addresses depend on the state where your entity is located; the full list is available on the Service’s website. Visit it to double-check if you are sending the forms to the right place.

Although sending your records via mail is an easy and proven method, the Service itself recommends you to submit the forms online (for the forms you are allowed to send online). The documents’ processing will take less time, and it is possibly more convenient for both you and the Service. Again, the Service’s site contains all instructions you need to submit your forms correctly.

When Is the Deadline?

Your 1094-C will not go to your workers. So, it can wait until the deadline that the Service has set for the 1095-C to be submitted: no later than the last day of February each year (regardless of the tax year used by your entity).