1094-C

Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

Agency
IRS
Revision
2026
Fillable fields
166
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 1094-C online
Page 1 of form 1094-C

Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Returns

Form 1094-C is the transmittal an Applicable Large Employer Member (ALE Member) files with the IRS. The instructions say Form 1094-C is used to report to the IRS summary information for each ALE Member and to transmit Forms 1095-C to the IRS. Employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year use Forms 1094-C and 1095-C to report offers of health coverage and enrollment in health coverage for their employees under sections 6055 and 6056.

Form 1094-C goes to the IRS, not to employees. Each employee's information is on Form 1095-C, which the instructions say reports information about each employee to the IRS and to the employee. The instructions add that both forms are used in determining whether an ALE Member owes a payment under the employer shared responsibility provisions of section 4980H.

This page hosts the form printed as Form 1094-C (2026). The linked instructions are the 2025 edition of the Instructions for Forms 1094-C and 1095-C. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 1094-C

Part I, lines 1 to 8: ALE Member

The employer's name, EIN, street address, city, state or province, country and ZIP or foreign postal code, and the name and telephone number of a person to contact.

Lines 9 to 16: Designated Government Entity

The name, EIN, address and contact person of a Designated Government Entity, completed only when one files on behalf of the ALE Member.

Lines 17 to 19: this transmittal

Line 17 is reserved. Line 18 is the total number of Forms 1095-C submitted with this transmittal. Line 19 asks whether this is the authoritative transmittal for the ALE Member.

Part II, lines 20 to 22: ALE Member information

The total number of Forms 1095-C filed by or on behalf of the ALE Member, a Yes or No on Aggregated ALE Group membership, and the certifications of eligibility: A, Qualifying Offer Method, and D, 98% Offer Method. B and C are reserved.

Part III, lines 23 to 35: monthly information

A row for all 12 months and one for each month, with columns for the minimum essential coverage offer indicator, the section 4980H full-time employee count, the total employee count and the aggregated group indicator. Column (e) is reserved.

Part IV, lines 36 to 65: other group members

Names and EINs of the other ALE Members of the Aggregated ALE Group who were members at any time during the calendar year.

How to fill out Form 1094-C

  1. 1

    Lines 1 to 8

    Enter the ALE Member's name and its nine-digit EIN, including the dash. The instructions say not to enter an SSN. The address should match the one used on Form 1095-C. Lines 7 and 8 name the person who answers IRS questions about the filing.

  2. 2

    Lines 9 to 16

    Complete these only when a Designated Government Entity files on behalf of the ALE Member. The instructions say any other filer skips to line 18.

  3. 3

    Lines 18 and 19

    Enter the number of Forms 1095-C attached. Check line 19 only on the one Authoritative Transmittal for the ALE Member. On any other transmittal, the instructions say to complete the signature and leave the rest of Parts II, III and IV blank.

  4. 4

    Lines 20 to 22

    On the Authoritative Transmittal, enter the total Forms 1095-C filed by or for the ALE Member. Check Yes on line 21 if it was a member of an Aggregated ALE Group in any month. On line 22, check A or D only when the ALE Member is eligible for and using that offer method.

  5. 5

    Part III columns

    Column (a) is Yes for months the ALE Member offered minimum essential coverage to at least 95% of its full-time employees and their dependents. Column (b) leaves out employees in a Limited Non-Assessment Period and shows -0- for zero. Column (c) counts all employees on one chosen day used for every month. Column (d) marks months in an Aggregated ALE Group.

  6. 6

    Part IV and signature

    List up to 30 other members of the Aggregated ALE Group. With more than 30, the instructions say to enter the 30 with the highest monthly average number of full-time employees. Sign under penalties of perjury, with title and date.

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When and where it goes

Due dates

The instructions say Forms 1094-C and 1095-C are generally filed by February 28 if on paper, or March 31 if filed electronically, of the year after the calendar year covered. For calendar year 2025, the dates given are March 2, 2026, or March 31, 2026, if filing electronically.

Electronic filing

The instructions say a filer required to file 10 or more information returns during the year, counted in the aggregate, files electronically through the ACA Information Return (AIR) system. A waiver is requested on Form 8508.

Paper filing addresses

Paper returns go to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301, or P.O. Box 219256, Kansas City, MO 64121-9256, depending on the state of the principal business, office or agency. Filers outside the United States use Austin.

Mailing paper forms

The instructions say to send forms flat, not folded, without paper clips or staples, by First-Class Mail, with Form 1094-C in package number one. Returns filed with the IRS are printed in landscape format.

Extension

Form 8809 gives an automatic 30-day extension of time to file. The instructions say it is filed on or before the due date of the returns.

Corrections

To correct the Authoritative Transmittal, file a standalone, fully completed Form 1094-C with an X in the CORRECTED box and no other documents with it. The instructions say not to file a correction of a Form 1094-C that is not the Authoritative Transmittal.

Related forms

Who files Form 1094-C?

  • Applicable Large Employer Members

    The instructions say an Applicable Large Employer is generally an employer with 50 or more full-time employees, including full-time equivalent employees, in the previous year. Each ALE Member files under its own EIN.

  • Members of an Aggregated ALE Group

    Employers under common control are counted together. The instructions say each ALE Member in the group files its own forms, even with fewer than 50 full-time employees of its own, and no Authoritative Transmittal is filed for the group as a whole.

  • Designated Government Entities

    A Governmental Unit can delegate reporting for some of its employees. A Designated Government Entity filing on behalf of an ALE Member completes lines 9 to 16 with its own name, EIN, address and contact person.

  • Employers with self-insured plans

    An ALE Member that offers self-insured coverage also reports enrolled individuals on Form 1095-C, Part III. The instructions say an employer with self-insured coverage that is not an ALE Member files Forms 1094-B and 1095-B instead.

  • Not filed by employees

    Employees do not file Form 1094-C. The instructions say the ALE Member generally furnishes a copy of Form 1095-C, or a substitute form, to the employee.

The filer is an employer, not an individual. The instructions say an ALE Member files one or more Forms 1094-C and a Form 1095-C for each employee who was a full-time employee of the ALE Member for any month of the calendar year.

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Questions about Form 1094-C

Does Form 1094-C go to employees?

No. The instructions say Form 1094-C reports summary information to the IRS and transmits Forms 1095-C. Form 1095-C is the statement that reports information about each employee to the IRS and to the employee.

What is the Authoritative Transmittal?

It is the one Form 1094-C for each ALE Member that reports aggregate employer-level data for all its full-time employees and all its employees. It is marked on line 19, and the instructions say only one is filed for each ALE Member.

Can an employer file more than one Form 1094-C?

Yes. The instructions say an ALE Member may file multiple Forms 1094-C, each with Forms 1095-C for part of its employees, as long as a Form 1095-C is filed for each required employee and one transmittal is the Authoritative Transmittal.

Does an Aggregated ALE Group file one combined form?

No. The instructions say each ALE Member files its own Forms 1094-C and 1095-C under its own EIN, and no Authoritative Transmittal is filed for an Aggregated ALE Group.

Which employers use Form 1094-B instead?

The instructions say an employer that offers self-insured coverage but is not an ALE Member files Forms 1094-B and 1095-B. An ALE Member may also use them to report coverage of enrolled nonemployees.

What if a filer required to file electronically files on paper?

The instructions say that without an approved waiver it may be subject to a penalty of $340 per return for failure to file electronically, unless it establishes reasonable cause.

Do employers still send Form 1095-C automatically?

The 2025 instructions say employers no longer have to automatically send Form 1095-C to individuals if they post a clear, conspicuous and accessible notice on their website that a copy may be requested, and furnish the copy on time.