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IRS.gov Website
Instructions for Forms 1094-C and 1095-C
For use in Preparing 2015 Returns
Future DevelopmentsWhat's NewAdditional InformationGeneral Instructions for Forms 1094-C and 1095-CPurpose of FormWho Must FileSubstitute Statements to RecipientsReporting of Enrollment Information for Non-Employees: Option to Use Forms 1094-B and 1095-BAuthoritative Transmittal for Employers Filing Multiple Forms 1094-COne Form 1095-C for Each Employee of Each EmployerWhen To FileHow to FileElectronic FilingWhere To FileSubstitute Returns Filed with the IRSExtensions and WaiversCorrected Forms 1094-C and 1095-CFurnishing Forms 1095-C To EmployeesSpecific Instructions for Form 1094-CPart I—Applicable Large Employer Member (ALE Member)Part II—ALE Member InformationPart III—ALE Member Information—Monthly (Lines 23–35)Part IV—Other ALE Members of Aggregated ALE Group (Lines 36–65)Specific Instructions for Form 1095-CPart I—EmployeePart I—Applicable Large Employer Member (Employer)Part II—Employee Offer and CoveragePart III—Covered Individuals (Lines 17–22)DefinitionsSection 4980H Transition Relief for 20152015 Section 4980H Transition Relief Based on Number of Full-Time Employees (Form 1094-C, Line 22, Box C, and Form 1094-C, Lines 23-35, Column (e))2015 Section 4980H(a) Transition Relief if an Offer of Health Coverage is Made to at least 70 Percent of Full-Time Employees (Form 1094-C, Lines 23–35, Column (a))2015 Section 4980H(a) Transition Relief for Certain Arrangements that do not Offer Health Coverage for Dependents (Form 1094-C, Lines 23–35, Column (a))2015 Section 4980H(a) Transition Relief for Employers with Non-Calendar Year Plans (Form 1094-C, Lines 23–35, Column (a))2015 Section 4980H(b) Transition Relief for Employers with Non-Calendar Year Plans (Form 1095-C, Line 16, Code 2I)Section 4980H Transition Relief for Health Coverage for January 2015 (Form 1094-C, Lines 23-24, Column (a) and Form 1095-C, Line 14)Privacy Act and Paperwork Reduction Act Notice.