IRS Form 1094-C Online
Overview of Form 1094-C
Form 1094-C is the transmittal form that accompanies Form 1095-C when filing with the IRS each year. Together, Forms 1094-C and 1095-C are used to provide information to the IRS regarding health insurance coverage offered to your full-time employees and that status of individual employee’s enrollment. Form 1094-C is only sent to the IRS, not to employees.
Form 1094-C 2019 Tax Year Deadlines
Due to recipient
January 31st, 2020
Paper file 1094-C with the IRS
March 2nd, 2020
E-file 1094-C with the IRS
March 31st, 2020
Note: IRS has now extended the recipient copy deadline to March 4, 2019 from the original due date of January 31.
Information Required to Complete Form 1094-C
- Employee information such as name, social security number, contact information, etc.
- Number of the Form 1095-C transmitted with Form 1094-C
- ALE member information
Are there penalties for not filing Form 1094-C?
Employers that do not submit Form 1094-C to the IRS may be subject to a penalty of up to $250 per missing form, with a maximum penalty of $3 million per calendar year. Waivers are available when failure to report is due to a reasonable cause. Limited relief is also available in 2016 for incorrect or incomplete information reported.