ACA Forms › Understanding IRS Form 1094-C 2025
The ACA provision mandates that employers provide their employees with affordable healthcare. In line with this, Sections 6055 and 6056 of the ACA state that Applicable Large Employers (ALEs) must submit 1094-C and 1095-C forms to the IRS by the deadline.
Ultimately, ALEs use the 1094-C and 1095-C forms to report the employee health insurance information offers to the IRS.
Form 1094-C serves is the Transmittal of Employer-Sponsored Health Insurance Offer and Coverage Information Returns Form, accompanying Form 1095-C in annual IRS filings.
Form 1094-C is essentially a summary of the 1095-C information returns. This form is only submitted to the IRS and not given to the employees.
Form 1095-C is an information return filed by employers with at least 50 full-time + full-time equivalent employees. These employers are known as 'Applicable Large Employers' or ALEs by the IRS. This form tells the IRS if the employer met ACA guidelines for the healthcare coverage they offer, and it requires that employees receive a recipient copy.
For more info on Tax Year 2024 Form 1095-C, click here
We also recommend checking out the IRS.gov ACA FAQ, which contains many common 1095-C questions in an easy-to-understand format.
Here are the critical dates for filing and distributing Form 1094-C deadlines.
Paper File Deadline
Employee Copy Deadline
E-File Deadline
Takes Only 30 Seconds
The following information is required for Form 1094-C:
Takes Only 30 Seconds
If an ALE member submits multiple 1094-C forms, only one must be declared the authoritative transmittal on Part I, line 19.
The Authoritative Transmittal should comprise the combined data of all full-time and part-time employees.
Submitting your 1094-C electronically takes just a few minutes with our platform. Our user-friendly process and built-in audit checks ensure that your returns are error-free when sent to the IRS.
You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.
We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.
Once your data is loaded, you can e-file and distribute employee copies in minutes.
Generally, ACA filing is handled by self-filing or by using an ACA Software provider:
Learn more about filing ACA Forms online.
Please click here to learn more about the various types of IRS ACA penalties and their corresponding fines.
The IRS determines ACA penalties based on various factors, including missing the deadline, providing incorrect information, or using paper forms when electronic filing is required.
The IRS has increased the penalty amounts for the 2024 filing year.
$310 per form
up to$1,261,000 per year (smaller businesses)
$3,783,000 per year
$310 per form
up to$1,261,000 per year (smaller businesses)
$3,783,000 per year
$630 per form
no maximum penalty
Takes Only 30 Seconds
BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.
