IRS 1094-C 2025 free printable template

1201181094CTransmittal of EmployerProvided Health Insurance Offer and Coverage Information ReturnsFormDepartment of the Treasury Internal Revenue ServicePart IOMB No. 15452251CORRECTED2025Go to www.irs.gov/Form1094C

Instructions and Help about IRS 1094-C

How to edit IRS 1094-C

How to fill out IRS 1094-C

Instructions and Help about IRS 1094-C

How to edit IRS 1094-C

To edit IRS 1094-C, users can utilize pdfFiller's editing tools to modify text, add or delete sections, and adjust formatting. Start by uploading the form to the platform. Once uploaded, use the text editing options to make necessary changes. After editing, ensure all modifications comply with IRS requirements before saving or printing your updated form.

How to fill out IRS 1094-C

To fill out IRS 1094-C, follow these steps:

1. Obtain the form from the IRS website or copy it from pdfFiller.
2. Begin with filling out the top section by providing your company's name, address, and Employer Identification Number (EIN).
3. Complete the relevant sections concerning employee count and health plan offerings.
4. Double-check for accuracy and completeness before submission.

Latest updates to IRS 1094-C

Latest updates to IRS 1094-C

Stay informed about the latest updates to IRS 1094-C as these can impact filing procedures and requirements. Monitoring the IRS website or following communication from tax professionals can ensure compliance with any regulatory changes or new instructions. Always check for the latest version of the form to avoid using outdated information.

All You Need to Know About IRS 1094-C

What is IRS 1094-C?

What is the purpose of this form?

Who needs the form?

When am I exempt from filling out this form?

Components of the form

What are the penalties for not issuing the form?

What information do you need when you file the form?

Is the form accompanied by other forms?

Where do I send the form?

All You Need to Know About IRS 1094-C

What is IRS 1094-C?

IRS 1094-C is the transmittal form that employers use to report information about health insurance coverage offered to their employees to the IRS. It is specifically required for applicable large employers (ALEs) that are subject to the Affordable Care Act (ACA) reporting requirements. The form summarizes data provided in Forms 1095-C issued to employees.

What is the purpose of this form?

The purpose of IRS 1094-C is to report an employer's compliance with ACA mandates, specifically those concerning the offering of health insurance to employees. It helps the IRS track whether employers are meeting their responsibilities under the ACA to provide affordable health coverage, ensuring that employees have access to necessary healthcare services.

Who needs the form?

Applicable large employers (ALEs), defined as employers with 50 or more full-time employees or equivalents, need to complete IRS 1094-C. These organizations must file the form annually as part of their IRS reporting obligations under the ACA. Smaller employers that do not meet this threshold generally do not need to file this form.

When am I exempt from filling out this form?

Employers are exempt from filling out IRS 1094-C if they have less than 50 full-time equivalent employees. Additionally, certain types of organizations, such as non-profits and government entities that do not provide health coverage, may also be exempt. However, all employers should review IRS guidelines to ensure accurate assessment regarding exemptions.

Components of the form

IRS 1094-C consists of several critical components, including the employer's information, the total number of employees, and details regarding the health insurance coverage offered. There are specific sections for reporting different categories of employees and health plans, along with codes that ascertain the type of insurance provided.

What are the penalties for not issuing the form?

Employers who fail to file IRS 1094-C may face penalties imposed by the IRS. The general penalty for failing to file timely is $250 per form, with a maximum penalty of $3,000,000 per year. Additionally, employers may be required to correct the issue and submit a late form, which may incur further penalties if not addressed promptly.

What information do you need when you file the form?

To file IRS 1094-C, employers need the following information:

1. The employer's name, address, and Employer Identification Number (EIN).
2. Total number of full-time employees for the reporting year.
3. Details about health coverage offered to employees, including coverage dates and plan types.
4. Information from Forms 1095-C issued to employees for comprehensive reporting.

Is the form accompanied by other forms?

IRS 1094-C is accompanied by Forms 1095-C, which provide detailed information about health insurance coverage offered to each employee. Employers must complete both forms for compliance, ensuring that 1095-C data corresponds accurately to the summary reported in 1094-C.

Where do I send the form?

IRS 1094-C must be submitted to the IRS. Employers can file electronically through the IRS e-filing system if they have 250 or more forms. For those with fewer than 250 forms, paper submissions can be sent to the address provided in the IRS instructions specific to the form. Always verify the current mailing address before sending.

FAQ about IRS 1094-C

How do I correct mistakes on my IRS 1094-C after filing?

To correct mistakes on your IRS 1094-C after filing, you must submit a corrected return. Ensure that you indicate it is a corrected form by checking the appropriate box. It’s important to provide accurate information to avoid penalties, so take extra care in reviewing your submissions before finalizing any corrections.

How can I verify the receipt of my e-filed IRS 1094-C?

You can verify the receipt of your e-filed IRS 1094-C by checking your e-filing software or platform, which often provides confirmation of the submission. Additionally, you may receive an acknowledgement from the IRS via email or through their online systems, confirming that your form has been received and is being processed.

What should I do if my IRS 1094-C e-filing gets rejected?

If your IRS 1094-C e-filing is rejected, you will typically receive an error code indicating the issue. Refer to the code to understand the specific problem, correct the errors, and re-submit the form. Ensure to verify any changes made to prevent future rejections, and consider consulting with a tax professional if needed.

What documentation should I prepare if I receive an audit notice regarding my IRS 1094-C?

If you receive an audit notice concerning your IRS 1094-C, gather documentation that supports the information reported on your form. This may include payroll records, health coverage information, and correspondence relating to your submissions. Being well-prepared can significantly simplify the audit process.

What are some common errors to avoid when filing the IRS 1094-C?

Common errors when filing the IRS 1094-C include incorrect Employer Identification Number (EIN), inaccurate employee counts, and failing to include all required data points. Careful review of your entries against IRS guidelines can help avoid such pitfalls and ensure compliance with reporting requirements.