Tuesday, June 28, 2016

Employer Reporting: Forms 1094-C & 1095-C

Since we’re getting down to the wire for the Affordable Care Act e-filing deadline for Forms 1094-C and 1095-C, we thought we’d take the time to answer a few commonly asked questions regarding offers of coverage and how to report them for Applicable Large Employers (ALEs).

For which employees does an ALE file Form 1095-C?
Typically, ALEs will file a Form 1095-C for each employee who was a full-time employee for any month of the calendar year. Additionally, ALEs that sponsor self-insured plans must file a Form 1095-C for any employee who enrolls themselves or a family member in the coverage, regardless of their full-time status.

What information must an ALE provide to its full-time employees?
All ALEs will need to send a completed copy of each Form 1095-C to the employee to whom it refers. Form 1094-C is sent only to the IRS, however, and not to individual employees.

For which employees is an ALE not required to file Form 1095-C?
Unless the employee or the employee’s family member was enrolled in a self-insured plan sponsored by the ALE, ALEs do not need to report Form 1095-C for these employees:
  • An employee who wasn’t a full-time employee for any month of the year
  • An employee who was in a limited non-assessment period for each month of the year

Which ALEs need to complete Part III of Form 1095-C?
Part III of Form 1095-C only needs to be completed by ALEs that sponsor a self-insured health plan for employees and family members of those employees who enrolled in the self-insured coverage. Do not complete Part III if you’re an ALE that offers coverage through an employer-sponsored health plan.

E-filing with ExpressACAForms
As a full-service ACA e-filing solution, ExpressACAForms helps ensure your Forms 1094-C and 1095-C are filed accurately and on time with the IRS. Create an account today to have your forms finished and filed by the deadline this Thursday, June 30. If you have any questions or issues along the way, give our US-based customer service center a call at (704) 839-2270 or send us an email to

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