Instructions For Forms 1094-C And 1095-C - 2017 Page 3

ADVERTISEMENT

Similar rules apply for a Governmental Unit that has
should complete lines 15 and 16 per the instructions, and should
delegated its reporting responsibilities for some of its employees
include Employee in the count of total employees and full-time
to another Governmental Unit—see
Designated Governmental
employees reported for those months on Form 1094-C. For the
Entity (DGE)
in the Definitions section of these instructions for
months April through December, on Form 1095-C, Employer A
more information. In the case of a Governmental Unit that has
should enter code 1H (no offer of coverage) on line 14, leave
delegated its reporting responsibilities for some of its
line 15 blank, and enter code 2A (not an employee) on line 16
employees, the Governmental Unit must ensure that among the
(since Employee is treated as an employee of Employer B and
multiple Forms 1094-C filed by or on behalf of the Governmental
not as an employee of Employer A in those months), and should
Unit transmitting Forms 1095-C for the Governmental Unit’s
exclude Employee from the count of total employees and
employees, one of the filed Forms 1094-C is designated as the
full-time employees reported for those months on Form 1094-C.
Authoritative Transmittal and reports aggregate employer-level
When To File
data for the Governmental Unit, as required in Parts II, III, and IV
of Form 1094-C.
You will meet the requirement to file Forms 1094-C and 1095-C
if the forms are properly addressed and mailed on or before the
Example. County is an Aggregated ALE Group made up of
due date. If the due date falls on a weekend or legal holiday,
ALE Members School District, Police District, and County
then the due date is the following business day. A business day
General Office. School District designates the state to report on
is any day that is not a Saturday, Sunday, or legal holiday.
behalf of the teachers and reports for itself for its remaining
full-time employees. In this case, either the School District or the
Generally, you must file Forms 1094-C and 1095-C by
state must file an Authoritative Transmittal reporting aggregate
February 28 if filing on paper (or March 31 if filing electronically)
employer-level data for the School District.
of the year following the calendar year to which the return
One Form 1095-C for Each
relates. For calendar year 2017, Forms 1094-C and 1095-C are
required to be filed by February 28, 2018, or April 2, 2018, if filing
Employee of ALE Member
electronically.
For each full-time employee of an ALE Member, there must be
only one Form 1095-C filed for employment with that ALE
See
Furnishing Forms 1095-C to Employees
for information
Member. For example, if an ALE Member separately reports for
on when Form 1095-C must be furnished.
each of its two divisions, the ALE Member must combine the
offer and coverage information for any employee who worked at
Extensions
both divisions during the calendar year so that a single Form
You can get an automatic 30-day extension of time to file by
1095-C is filed for the calendar year for that employee which
completing Form 8809, Application for Extension of Time To File
reports information for all 12 months of the calendar year from
Information Returns. The form may be submitted on paper, or
that ALE Member.
through the FIRE System either as a fill-in form or an electronic
In contrast, a full-time employee who works for more than one
file. No signature or explanation is required for the extension.
ALE Member that is a member of the same Aggregated ALE
However, you must file Form 8809 on or before the due date of
Group must receive a separate Form 1095-C from each ALE
the returns in order to get the 30-day extension. Under certain
Member. For any calendar month in which a full-time employee
hardship conditions you may apply for an additional 30-day
works for more than one ALE Member of an Aggregated ALE
extension. See the instructions for Form 8809 for more
Group, only one ALE Member is treated as the employer of that
information.
employee for reporting purposes (generally, the ALE Member for
How to apply. As soon as you know that a 30-day extension of
whom the employee worked the greatest number of hours of
time to file is needed, file Form 8809. See the instructions for
service), and only that ALE Member reports for that employee
Form 8809. Mail or fax Form 8809 using the address and phone
for that calendar month. The other ALE Member is not required
number listed in the instructions. You can submit the extension
to report for that employee for that calendar month, unless the
request online through the FIRE System. You are encouraged to
other ALE Member is otherwise required to file Form 1095-C for
submit requests using the online fill-in form. See Pub. 1220, Part
that employee because the individual was a full-time employee
B, for more information on filing online or electronically.
of that ALE Member for a different month of the same calendar
year. In this case, the individual may be treated as not employed
Where To File
by that ALE Member for that calendar month. If under these
Send all information returns filed on paper to the following:
rules, an ALE Member is not required to report for an employee
for any month in the calendar year, the ALE Member is not
required to report for that full-time employee for that calendar
If your principal business,
year. For a description of the rules related to determining which
office or agency, or legal
Use the following address:
ALE Member in an Aggregated ALE Group is treated as the
residence in the case of an
employer for a month in this situation, see the definition of
individual, is located in:
Employee.
Example. Employer A and Employer B are separate ALE
Alabama, Arizona, Arkansas,
Members that belong to the same Aggregated ALE Group. Both
Connecticut, Delaware, Florida,
Employer A and Employer B offer coverage through the AB
Georgia, Kentucky, Louisiana,
health plan, which is an insured plan. In January and February,
Maine, Massachusetts,
Department of the Treasury
Employee has 130 hours of service for Employer A and no hours
Mississippi, New Hampshire,
Internal Revenue Service
of service for Employer B. In March, Employee has 100 hours of
New Jersey, New Mexico, New
Center
service for Employer A and 30 hours of service for Employer B.
In April through December, Employee has 130 hours of service
York, North Carolina, Ohio,
Austin, TX 73301
for Employer B and no hours of service for Employer A.
Pennsylvania, Rhode Island,
Employer A is the employer of Employee for filing purposes for
Texas, Vermont, Virginia,
January, February, and March. Employer A should file Form
West Virginia
1095-C for Employee reporting offers of coverage using the
appropriate code on line 14 for January, February, and March,
-3-
Instructions for Forms 1094-C and 1095-C (2017)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial