Monday, September 19, 2016

Affordable Care Act Transmittal Forms 1094-B and 1094-C

Did you know that there’s more to your Affordable Care Act return than just Form 1095-B or 1095-C? That’s right: your ACA forms must be sent with a transmittal return, either Form 1094-B or 1094-C, each year.

Form 1094-B
Submitted with Forms 1095-B is Form 1094-B, Transmittal of Health Coverage Information Returns. The majority of Form 1094-B consists of basic information about the filer, including name, EIN, and contact information. On Form 1094-B, the filer also needs to report the number of Forms 1095-B submitted with the transmittal form.

Form 1094-B also requires the filer’s signature, title, and date before it can be submitted with the complete ACA return.

Form 1094-C
Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, which is submitted with 1095-C Forms, is a bit more complex than Form 1094-B. Because it requires more information, Form 1094-C is split into three parts:
  • Part I: Applicable Large Employer Member (ALE Member)
    • Part I includes all the basic information about the ALE whose ACA report this 1094-C belongs to, including the name, EIN, address, and person of contact.
    • Lines 9-16 of Part I are filled out if the filer is a Designated Governmental Entity (DGE) filing on behalf of an employer. So in some instances, these lines will need to be left blank.
    • On line 18 of Part I, the total number of 1095-C forms accompanying the 1094-C is included.
    • And lastly, if this Form 1094-C is the authoritative transmittal for an ALE member in a group return, the box on line 19 should be checked. There can only be one authoritative transmittal filed for each employer.
  • Part II: ALE Member Information
    • In Part II of Form 1094-C, the filer will provide information on whether or not they’re a member of an Aggregated ALE Group. They’ll also need to include the total number of 1095-C forms filed by and/or on behalf of the ALE member and indicate if they apply for any Certifications of Eligibility.
    • If the filer has multiple returns, they only need to fill out Part II on the authoritative transmittal Form 1094-C (as indicated by line 19).
  • Part III: ALE Member Information - Monthly
    • In Part III, filers indicate how many full-time employees and total employees they had each month of the year.
  • Part IV: Other ALE Members of Aggregated ALE Group
    • If the filer is a part of an Aggregated ALE Group and checked “Yes” on line 21 of Form 1094-C, they’ll need to complete Part IV.
    • In Part IV, the filer lists the names and EINs of other ALE members of the Aggregated ALE Group.

So there you have it: Forms 1094-B and 1094-C. If you have any further questions about these forms or how to e-file them, don’t hesitate to contact us here at ExpressACAForms! You can give us a call (704-839-2270) or send us a live chat Monday through Friday, 9:00 a.m. to 6:00 p.m. ET. Can’t make it then? Just send us an email to and we’ll get back with you as soon as possible!

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