Forms 1094-C and 1095-C


Reference

An Applicable Large Employer (ALE) must use Forms 1094-C and 1095-C to report the information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for their employees. Generally, employers with 50 or more full-time employees (including full-time equivalent employees) in the preceding calendar year are considered an ALE.

Small employers that are not ALEs and sponsor self-insured group health plans will use Forms 1094-B and 1095-B to report information about covered individuals.

How Are 1095-C Statements Sent to Employees?

Distribution Deadline

Do Employees Need the Form 1095-C to Complete Their Taxes?

Is the Employer Subject to Penalties If It Doesn’t Provide a TIN?

What If the Employer Sponsors Other Related Accounts, Such as an HSA, FSA or HRA?

Can Employers Furnish a Generic Statement to Employees Instead of an Individual Form 1095-C?

Who Qualifies as a Dependent?

What Records Must Employers Maintain?

Be Careful When Counting Employees

Criteria ALE Status Shared Responsibility Penalty
Part-time Employees Convert to FTE Do Not Count
When to Count Preceding Calendar Year Current Year (Monthly Measurement) or Prior Periods (Look Back)
Full-Time Definition 120 Hours Per Month 130 Hours Per Month

What Are the Penalties For Noncompliance with the Reporting Requirements?

See also the 1094/1095 Quick Reference Guide.