What is Form 1094?

IRS Form 1094 was created to be the transmittal form for Form 1095. Both forms are used to report information to the IRS and recipients each year, similar to Form W-2 and Form W-3. Form 1094 and 1095, however, are used to report information regarding healthcare coverage as now required by the Affordable Care Act. Form 1094 can be e-filed and paper filed with the IRS, while Form 1095 is filed with the IRS and your health insurance recipients.

IRS Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

Form 1094-C is used by Applicable Large Employers (ALEs), or employers that had 50 or more full-time employees during the calendar year. ALEs must file Form 1095-C for each of their employees to disclose information about the healthcare coverage and enrollment offered. When they file these Form 1095-C with the IRS, they must include Form 1094-C as a summary of the information they've reported.

IRS Form 1094-B, Transmittal of Health Coverage Information Returns

Form 1094-B is used by filers of Form 1095-B who aren't ALEs but still provide insurance to individuals each year through marketplace coverage, SHOP, and other means. These filers report the information required to the IRS and their recipients on IRS Form 1095-B, and send in Form 1094-B with the 1095-B forms to the IRS.

What information is needed for Form 1094?

On Form 1094, you must report:

  • The filer's name, EIN, address, and contact information,
  • Whether coverage was offered to 95% (70% for 2015) of your recipients/employees,
  • The total number of Form 1095s you have issued,
  • The total number of full-time employees, including full-time equivalent employees, you have, if applicable, and
  • Any additional information regarding transitional relief qualifications and/or aggregated ALE group membership, if applicable.

How can I e-file Form 1094 and Form 1095 with ExpressIRSForms?

It's simple! Just go to www.ExpressIRSForms.com and create your very own free account. Once you've logged in and reached your Dashboard, select "Start New Form," then the option for ACA Forms. Next, you'll answer a few questions so that the program can determine which form (and which parts) you need to file. Then, enter in your recipients and their coverage information, either individually or use our Bulk Upload option. After that, the program will perform a quick error check before you transmit your forms to the IRS.

How can I make corrections to my filed Forms 1094 and 1095?

If you e-filed with ExpressIRSForms, all you need to do is log into your account, select the form that needs correcting, make the necessary changes, and retransmit. If you filed with someone other than ExpressIRSForms, you can still file a correction with us. Instead of locating your incorrect form in the Dashboard, select "Start New Form" then the option for ACA corrections. Make sure you have a copy of the incorrect form for reference, and make the changes needed for your new form. Then, transmit your form to the IRS.

ACA Resources

ACA Penalties

With the new Affordable Care Act laws and IRS forms have come new penalties for failure to comply. These penalties and the ways in which you can incur them vary depending on whether you're in the role of the insurance provider or the insurance recipient.

Providers of insurance, and filers of IRS Form 1095-B or IRS Form 1095-C, may incur penalties if they fail ...


ACA Compliance

In order to make sure employers and insurance providers, as well as individual taxpayers, comply with the new laws set in place by the Affordable Care Act, the IRS created Forms 1094-B / 1094-C and 1095-B / 1095-C, which must be reported on each year.

These forms help to ensure that all taxpayers are receiving at least the Minimum Essential Coverage (MEC) of health insurance each year by reporting information on the coverage they receive.


Affordable Care Act (ACA) Filing

The new Affordable Care Act Forms 1094 and 1095 are required to be filed beginning with the 2016 tax year. Anyone who provided at least the Minimum Essential Coverage (MEC) of health insurance to individuals will need to file these forms.

With ExpressIRSForms, you won't believe how easily you can e-file these new forms.


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