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Instructions for IRS Form 1094-C, 1095-C
for the current year.
Instructions for IRS Form 1094-C, 1095-C
This document contains official instructions for IRS Form 1094-C , and IRS Form 1095-C . Both forms are released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1094-C is available for download through this link. The latest available IRS Form 1095-C can be downloaded through this link.
FAQ
Q: What is IRS Form 1094-C?
A: IRS Form 1094-C is used by applicable large employers to report information about offers of health coverage to full-time employees.
Q: What is IRS Form 1095-C?
A: IRS Form 1095-C is used to provide information to the IRS and to employees about health insurance coverage offered by an applicable large employer.
Q: Who needs to file IRS Form 1094-C?
A: Applicable large employers, which are generally defined as those with 50 or more full-time employees, including full-time equivalent employees, need to file IRS Form 1094-C.
Q: Who needs to file IRS Form 1095-C?
A: Applicable large employers that offer health insurance coverage to their full-time employees need to file IRS Form 1095-C for each employee who was offered coverage.
Q: What information is required on IRS Form 1094-C?
A: IRS Form 1094-C requires information about the employer, the type of coverage offered, and the number of full-time employees.
Q: What information is required on IRS Form 1095-C?
A: IRS Form 1095-C requires information about the employee, the employer, and the health insurance coverage offered.
Q: When is the deadline to file IRS Form 1094-C?
A: The deadline to file IRS Form 1094-C is typically February 28th, or March 31st if filing electronically, following the calendar year in which the coverage was offered.
Q: When is the deadline to file IRS Form 1095-C?
A: The deadline to provide IRS Form 1095-C to employees is typically March 2nd, following the calendar year in which the coverage was offered.
Q: What happens if I don't file IRS Form 1094-C or 1095-C?
A: Failure to file IRS Form 1094-C or 1095-C may result in penalties imposed by the IRS.
Instruction Details:
- This 17-page document is available for download in PDF;
- Not applicable for the current tax year. Choose a more recent version to file this year's taxes;
- Complete, printable, and free.
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