1,094

: Employers use this form to certify if they used specific reporting methods, such as the 98% Offer Method (providing coverage to at least 98% of full-time employees).

Questions and answers about information reporting by ... - 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 : Employers use this form to certify if

: It identifies if an employer is part of an Aggregated ALE Group (multiple companies under common control).

: Used by Applicable Large Employers (ALEs) —those with 50 or more full-time equivalent employees—to transmit Forms 1095-C . tax compliance, refers to a series of IRS

: 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

The 1094 forms serve as a cover sheet or transmittal document that accompanies the more detailed 1095 forms when filing with the IRS. Primary Variants : Used by smaller employers (fewer than 50

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