IRS Releases Instructions and Draft Forms 1094-C and 1095-C

The IRS has just released instructions and draft Forms 1094-C and 1095-C for 2019.

View them here:

Draft Form 1094-C

Draft Form 1095-C

Instructions for Forms 1094-C and 1095-C

From the 2019 Instructions for Forms 1094-C and 1095-C:

Purpose of Form

Employers with 50 or more full-time employees (including
full-time equivalent employees) in the previous year use Forms
1094-C and 1095-C to report the information required under
sections 6055 and 6056 about offers of health coverage and
enrollment in health coverage for their employees. Form 1094-C
must be used to report to the IRS summary information for each
ALE Member (defined below) and to transmit Forms 1095-C to
the IRS. Form 1095-C is used to report information about each
employee to the IRS and to the employee. Forms 1094-C and
1095-C are used in determining whether an ALE Member owes
a payment under the employer shared responsibility provisions
under section 4980H. Form 1095-C also is used in determining
the eligibility of employees for the premium tax credit…

Who Must File

An ALE Member must file one or more Forms 1094-C (including
a Form 1094-C designated as the Authoritative Transmittal,
whether or not filing multiple Forms 1094-C), and must file a
Form 1095-C for each employee who was a full-time employee
of the ALE Member for any month of the calendar year.
Generally, the ALE Member is required to furnish a copy of the
Form 1095-C (or a substitute form) to the employee…

View the full draft forms and instructions above.

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Copyright 2019

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