Guide to prepare Form 1094-C

Form 1094-C: Transmittal of Employer-Provided Health Insurance
Offer & Coverage Information Returns


Form 1094-C is considered as the transmittal Form of Form 1095-C and it is used by the employers to report to the IRS.

Who Needs to File?


Applicable Large Employers (ALEs), or employers with 50+ full-time employees in the previous year, must file Form 1094-C when submitting 1095-C Forms to the IRS. Under ACA regulations, all ALEs must provide Minimum Essential Coverage of health insurance to their full-time employees and report these offers of coverage on Forms 1094-C and 1095-C each year.


Head over to the Form below and click on the section which you might not familiar with and gather the information on how to fill the appropriate section.


Form 1094-C for 2023