Employer Guide & Glossary
ACA REPORTING: IRS FORM 1094-C
The key IRS forms for ACA reporting are FORM 1094C and FORMS 1095-B & C.
FORM 1094-C is an employer form and FORMS 1095-B & C are employee forms. You can find IRS DEADLINES for completing, distributing to employees, and/or e-filing these forms to the IRS here.
All ALEs must submit an employer FORM 1094-C to the IRS providing basic
information about the ALE and its health coverage for employees.
Employees do NOT get sent this form.
Most FORM 1094-C errors occur in Part III, Column [a], capturing whether the ALE offered medical coverage to at least 95% of its FULL-TIME EMPLOYEES in each month of the calendar year. This column should be carefully reviewed before IRS submission.
- NOTE: A COMMON FORM 1094-C ERROR. Even when an employer indicates YES in the initial 'ALL 12 MONTHS' check box, the subsequent month-by-month boxes must also all be ticked YES, even if this seems redundant. These boxes are often wrongly left blank or some ticked NO.
If you have questions regarding the completion of FORM 1094-C or any other aspect of ACA reporting & compliance, please contact BENEFITSCAPE, the leading ACA specialist.
BENEFITSCAPE provides best-in-class ACA services & intelligent FLAG & FIX REGTECH DIAGNOSTICS to 1000s of employers of all sizes, in all sectors, and on all major HCMs.