Instructions For Forms 1094-C And 1095-C - 2017 printable pdf download

2017

Department of the Treasury

Internal Revenue Service

Instructions for Forms

1094-C and 1095-C

Purpose of Form

Section references are to the Internal Revenue Code unless

otherwise noted.

Employers with 50 or more full-time employees (including

Future Developments

full-time equivalent employees) in the previous year use Forms

1094-C and 1095-C to report the information required under

For the latest information about developments related to Form

sections 6055 and 6056 about offers of health coverage and

1094-C, Transmittal of Employer-Provided Health Insurance

enrollment in health coverage for their employees. Form 1094-C

Offer and Coverage Information Returns, and Form 1095-C,

must be used to report to the IRS summary information for each

Employer-Provided Health Insurance Offer and Coverage, and

ALE Member and to transmit Forms 1095-C to the IRS. Form

instructions, such as legislation enacted after they were

1095-C is used to report information about each employee to the

published, go to

IRS.gov/form1094c

and IRS.gov/form1095c.

IRS and to the employee. Forms 1094-C and 1095-C are used in

What's New

determining whether an ALE Member owes a payment under the

employer shared responsibility provisions under section 4980H.

Form 1095-C is also used in determining the eligibility of

Section 4980H transition relief. Several forms of transition

employees for the premium tax credit.

relief were available to some employers under section 4980H for

2016. No section 4980H transition relief is available for 2017.

ALE Members that offer employer-sponsored self-insured

Therefore, these instructions have been revised to remove

coverage also use Form 1095-C to report information to the IRS

discussion of section 4980H transition relief, and Form 1094-C

and to employees about individuals who have minimum

has also been revised. Specifically, Form 1094-C, line 22, box C

essential coverage under the employer plan and therefore are

is designated “Reserved”; Part III, column (e) is designated

not liable for the individual shared responsibility payment for the

“Reserved”; and the entry rows in Part III, column (e) are shaded.

months that they are covered under the plan.

Additional Information

Who Must File

For information related to the Affordable Care Act, visit

An ALE Member must file one or more Forms 1094-C (including

For

a Form 1094-C designated as the Authoritative Transmittal,

the final regulations under section 6056, Information Reporting

whether or not filing multiple Forms 1094-C), and must file a

by Applicable Large Employers on Health Insurance Coverage

Form 1095-C for each employee who was a full-time employee

Offered Under Employer-Sponsored Plans, see T.D. 9661,

of the ALE Member for any month of the calendar year.

2014-13 I.R.B. 855, at

Generally, the ALE Member is required to furnish a copy of the

For the final regulations under section 6055, Information

Form 1095-C (or a substitute form) to the employee.

Reporting of Minimum Essential Coverage, see T.D. 9660,

2014-13 I.R.B.842, at

An ALE Member is, generally, a single person or entity that is

For the final regulations under section 4980H, Shared

an Applicable Large Employer, or if applicable, each person or

Responsibility for Employers Regarding Health Coverage, see

entity that is a member of an Aggregated ALE Group. An

T.D. 9655, 2014-9 I.R.B. 541, at

Applicable Large Employer, generally, is an employer with 50 or

ar05.html. For answers to frequently asked questions regarding

more full-time employees (including full-time equivalent

the employer shared responsibility provisions and related

employees) in the previous year. For purposes of determining if

information reporting requirements, visit IRS.gov.

an employer or group of employers is an Applicable Large

Employer, all ALE Members under common control (an

For information related to filing Forms 1094-C and 1095-C

Aggregated ALE Group) are aggregated together. If the

electronically visit

Aggregated ALE Group, taking into account the employees of all

care-act-information-return-air-program. For FAQs specifically

ALE Members in the group, employed on average 50 or more

related to completing Forms 1094-C and 1095-C, go to

full-time employees (including full-time equivalent employees)

on business days during the preceding calendar year, then the

Answers-about-Information-Reporting-by-Employers-on-

Aggregated ALE Group is an Applicable Large Employer and

Form-1094-C-and-Form-1095-C.

each separate employer within the group is an ALE Member.

For additional guidance and proposed regulatory changes

Each ALE Member is required to file Forms 1094-C and 1095-C

relating to section 6055, including clarifications regarding the

reporting offers of coverage to its full-time employees (even if the

reporting requirements for providers of minimum essential

ALE Member has fewer than 50 full-time employees of its own).

coverage and the requirement to solicit the TIN of each covered

For more information on which employers are subject to the

individual for purposes of the reporting of health coverage

employer shared responsibility provisions of section 4980H, see

information, see Proposed Regulations section 1.6055-1(h) and

Employer

in the Definitions section of these instructions. For

Regulations section 301.6724-1.

more information on determining full-time employees, see

General Instructions for

Full-Time Employee

in the Definitions section of these

instructions, which includes information on the treatment of new

Forms 1094-C and 1095-C

hires and employees in Limited Non-Assessment Periods.

For purposes of reporting on Forms 1094-C and 1095-C,

See Definitions, later, for key terms used in these instructions.

an employee in a Limited Non-Assessment Period is not

TIP

considered a full-time employee during that period.

Sep 07, 2017

Cat. No. 63018M

Instructions For Forms 1094-C And 1095-C - 2017

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