1,094 Apr 2026

: Used by Applicable Large Employers (ALEs) —those with 50 or more full-time equivalent employees—to transmit Forms 1095-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

: 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). : Used by Applicable Large Employers (ALEs) —those

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

: 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

: An ALE must designate one Form 1094-C as the "Authoritative Transmittal" to report aggregate data for the entire organization.

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 Form 1094-C is used to report to the

For large employers, Form 1094-C is critical for determining liability under the "employer shared responsibility" provisions.