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IRSInformation Returns (1099/1098/1095 Series)

Official form guide

Form 1094C: 1094-C

Form 1094-C is the transmittal form that employers send to the IRS with their employee health coverage reports. It summarizes the information from all attached Forms 1095-C for a given employer.

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Form Overview

IRS Form 1094C - 1094-C

Form 1094-C is the transmittal form that employers send to the IRS with their employee health coverage reports. It summarizes the information from all attached Forms 1095-C for a given employer.

It captures the employer’s identification, the total number of full‑time employees, the type of health coverage offered, and the aggregate totals of Forms 1095‑C attached.

Risk Radar

Scan points
  • 1A single typo in the EIN can invalidate the entire submission and incur penalties.
  • 2Incorrect EIN or employer name
  • 3Mismatched employee counts between 1094‑C and attached 1095‑C
  • 4Using the wrong filing method (paper vs electronic) for the deadline
  • 5Omitting required signatures on paper filings

Plain English

If you run a business that offers health insurance to employees, you must tell the IRS what you offered and who got coverage. Form 1094-C is the cover sheet that bundles all the individual employee reports (Form 1095‑C) together for the tax year.

Submission Date

  • Filing date: 2025-10-01 22:10:18
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

identificationindividualhealth

Hover a term to preview the meaning.

What this form is for

  • Use when you are a large or self‑insured employer filing ACA information.
  • Do not use for small employers (under 50 FTE) – they file Form 1094‑B instead.
  • If you only provide health coverage to a few employees, check Form 1094‑B or 1094‑A.

Form selector

Use this form or another form?

Fewer than 50 full‑time equivalents

Small‑employer reporting

✓ Verify employee count first

Form 1094‑B

Self‑insured plan with multiple tiers

Complex coverage tiers

✓ Confirm each tier is reported on a separate 1095‑C

Form 1094‑C with multiple 1095‑C attachments

Deadline or filing window

Paper filings are due by February 28 (2024) for the 2023 tax year; electronic filings are due by March 31 (2024). Extensions are not automatically granted; you must request one before the deadline. Late filing may result in a $50 per‑form penalty, up to $500,000 per year.

  • —Total full‑time employees | Sum of FTEs from payroll | Total FTE count | Verify against payroll records

Checklist

What you need before filling it out

1

Employer EIN

IRS EIN verification letter · IRS EIN assignment notice

⚠ Misspelled digits✕ High
2

Employee count

Payroll summary · Payroll reports

⚠ Rounding errors✕ Medium
3

Coverage type code

Plan documents · Summary plan description

⚠ Wrong code selection✕ High
4

Signature block

Authorized officer signature · Signed paper copy

⚠ Missing signature✕ High
5

Attachment count

List of 1095‑C forms · Printed attachment list

⚠ Missing employee report✕ High

Before you submit

  1. 1Confirm form edition matches the tax year.
  2. 2Verify employer EIN and legal name exactly match IRS records.
  3. 3Reconcile total full‑time employee count with payroll data.
  4. 4Check that every employee who received a 1095‑C is attached.
  5. 5Ensure all 1095‑C forms are ordered correctly per instructions.
  6. 6Validate coverage codes against the plan document.
  7. 7Sign the paper form or complete the electronic signature step.
  8. 8Run the FIRE system validation test (if filing electronically).
  9. 9Print a PDF copy for records before transmission.
  10. 10Record the transmission acknowledgment number.
  11. 11Store copies of all 1095‑C forms for three years.
  12. 12Notify employees that their 1095‑C has been filed.

How to file this form

  1. 1Collect completed 1095‑C forms from HR/payroll.
  2. 2Enter employer information and totals on Form 1094‑C.
  3. 3Attach the 1095‑C forms in the sequence required.
  4. 4If filing paper, sign and mail to the IRS address in the instructions.
  5. 5If filing electronically, upload the PDF to the FIRE system and submit.
  6. 6Save the IRS acknowledgment receipt.
  7. 7File a copy with your annual information return (e.g., Form 1120‑P).

Known limitations

  1. 1The form does not calculate the employer shared‑responsibility payment; a separate calculation is required.
  2. 2IRS instructions may change year‑to‑year; always reference the current year’s PDF.
  3. 3Electronic filing requires a registered FIRE user ID and password.
  4. 4The form does not accept handwritten corrections; a new form must be filed for amendments.

Field map

Compact field-by-field guide

5 fields

Payer Info

1 items

Payer Name, Address, and TIN

Identifying information of the business or person making the payment.

Requiredtext

Recipient Info

1 items

Recipient Name, Address, and TIN

Identifying information of the person or entity receiving the payment.

Requiredtext

Amounts

1 items

Reportable Amount

The payment amount subject to reporting for the applicable box category.

Requiredamount

Withholding

1 items

Federal Income Tax Withheld

Backup withholding amount if applicable.

amount

Signatures

1 items

Contact Information

Name and phone number of the person to contact about this return.

text
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Current form status
IRS

Form 1094‑C for tax year 2023 is available on the IRS website. The latest revision is dated January 2024. Verify you have the current edition before filing.

What changed or needs a fresh check

  • Edition date – ensure the form is the 2024 revision (January 2024).
  • Fee – no filing fee for Form 1094‑C.
  • Mailing address – use the address in the 2024 instructions for paper filings.
  • Electronic submission – confirm FIRE system credentials are active.
  • Signature requirement – paper forms need an authorized officer’s signature.

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Quick Facts

Applicable large employers (generally 50+ full‑time equivalents) and self‑insured employers must file.
It captures the employer’s identification, the total number of full‑time employees, the type of health coverage offered, and the aggregate totals of Forms 1095‑C attached.
The form is due with the employer’s annual information return, typically by the end of February (paper) or March (electronic) following the tax year.
File electronically through the IRS FIRE system; paper filings are sent to the IRS address listed in the form’s instructions.
Errors can trigger penalties, force amended filings, and delay the employer’s ability to claim the employer shared responsibility payment credit.
1. Gather all completed Forms 1095‑C for the year. 2. Fill out the employer’s EIN, name, address, and total employee counts on Form 1094‑C. 3. Attach the 1095‑C forms in the order specified. 4. Submit electronically via FIRE or mail the paper package to the IRS address. 5. Retain copies for at least three years.

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After you file

  1. 1Store the IRS acknowledgment and a copy of the submitted package.
  2. 2Reconcile the filed totals with year‑end financial statements.
  3. 3Monitor IRS correspondence for any notices of error or penalty.
  4. 4If a correction is needed, prepare an amended 1094‑C and 1095‑C set.
  5. 5Update internal payroll/HR systems with any data discrepancies discovered.
  6. 6Retain all supporting documents (plan documents, payroll reports) for three years.

Sources

  • SRCForm 1094‑C official title and purposeIRS website.
  • SRCFiling deadline datesIRS Instructions for Form 1094‑C, 2024 edition.
  • SRCEligibility threshold (50+ FTE)ACA employer shared responsibility rules.
  • SRCElectronic filing via FIREIRS Publication 4164.
  • SRCPenalty amountsIRS Penalty Handbook for information returns.
  • SRCNo filing feeIRS fee schedule for information returns.
  • SRCSignature requirementForm 1094‑C instructions, paper filing section.

Common confusion points

FTE vs. employee count

Employers often mix part‑time hours with full‑time equivalents

→ Use the IRS definition to calculate FTEs.

Paper vs. electronic deadline

Different due dates can be overlooked

→ Check the filing method before setting the calendar.

Coverage code selection

Codes are numeric and easy to mis‑type

→ Cross‑reference with the plan summary.

Attachment order

Instructions require a specific sequence

→ Verify order against the checklist.

Signature requirement

Some think electronic signatures are optional

→ Paper filings need a physical signature.

Workflow map

Related forms and next steps

4 signals

Before

Collect payroll data and employee eligibility information.

Current

1094C

After

Attach to the employer’s annual information return (e.g., Form 1120‑P).

Often used with

Form 1095‑C (individual employee coverage statements).

⚠ If something goes wrong

  • Receive IRS Notice CP2000 – review and file an amended 1094‑C.

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Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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