Form 1094-C is used to report to the IRS summary information for each employer and to transmit Forms 1095-C to the IRS. Form 1095- IRS (.gov) Instructions for Forms 1094-C and 1095-C (2025) - IRS
In the context of U.S. tax compliance, refers to a series of IRS transmittal forms used by employers and health insurance providers to summarize health coverage information required under the Affordable Care Act (ACA) . 📄 Understanding Form 1094
For large employers, Form 1094-C is critical for determining liability under the "employer shared responsibility" provisions.
: Used by smaller employers (fewer than 50 employees) with self-funded plans and insurance providers to transmit Forms 1095-B . 🛠 Key Functions of Form 1094-C
: It identifies if an employer is part of an Aggregated ALE Group (multiple companies under common control).