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IRS.gov Website
Instructions for Forms 1094-C and 1095-C
taxmap/instr2/i109495c-002.htm#en_us_publink20631xd0e73

taxmap/instr2/i109495c-002.htm#TXMP143d0a10
General Instructions for Forms 1094-C and 1095-C(p1)

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See Definitions, later, for key terms used in these instructions.
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taxmap/instr2/i109495c-002.htm#TXMP48f5ff8f
Purpose of Form(p1)

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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 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 is also used in determining the eligibility of employees for the premium tax credit.
ALE Members that offer employer-sponsored self-insured coverage also use Form 1095-C to report information to the IRS and to employees about individuals who have minimum essential coverage under the employer plan and therefore are not liable for the individual shared responsibility payment for the months that they are covered under the plan.
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taxmap/instr2/i109495c-002.htm#TXMP5e478155
Who Must File(p1)

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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.
An ALE Member is, generally, a single person or entity that is an Applicable Large Employer, or if applicable, each person or entity that is a member of an Aggregated ALE Group. An Applicable Large Employer, generally, is an employer with 50 or more full-time employees (including full-time equivalent employees) in the previous year. For purposes of determining if an employer or group of employers is an Applicable Large Employer, all ALE Members under common control (an Aggregated ALE Group) are aggregated together. If the Aggregated ALE Group, taking into account the employees of all ALE Members in the group, employed on average 50 or more full-time employees (including full-time equivalent employees) on business days during the preceding calendar year, then the Aggregated ALE Group is an Applicable Large Employer and each separate employer within the group is an ALE Member. Each ALE Member is required to file Forms 1094-C and 1095-C reporting offers of coverage to its full-time employees (even if the ALE Member has fewer than 50 full-time employees of its own).
For more information on which employers are subject to the employer shared responsibility provisions of section 4980H, see Employer in the Definitions section of these instructions. For more information on determining full-time employees, see Full-Time Employee in the Definitions section of these instructions, which includes information on the treatment of new hires and employees in Limited Non-Assessment Periods.
taxtip
For purposes of reporting on Forms 1094-C and 1095-C, an employee in a Limited Non-Assessment Period is not considered a full-time employee during that period.
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taxmap/instr2/i109495c-002.htm#TXMP14e0e0b0
Reporting by Employers That Sponsor Self-Insured Health Plans(p2)

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An employer that offers health coverage through a self-insured health plan must report information about each individual enrolled in such coverage. For an employer that is an ALE Member, this information must be reported on Form 1095-C, Part III, for any employee who is enrolled in coverage (and any spouse or dependent of that employee). See below for the option to file Form 1094-B and Form 1095-B, rather than Form 1094-C and Form 1095-C, to report coverage of certain non-employees.
ALE Members that offer health coverage through an employer-sponsored self-insured health plan must complete Form 1095-C, Parts I, II, and III, for any employee who enrolls in the health coverage, whether or not the employee is a full-time employee for any month of the calendar year.
For full-time employees enrolled in an ALE Member’s self-insured coverage, including an employee who was a full-time employee for at least one month of the calendar year, the ALE Member must complete Form 1095-C, Part II, according to the generally applicable instructions, and should not enter code 1G on line 14 for any month. For an employee enrolled in an ALE Member’s self-insured coverage who is not a full-time employee for any month of the calendar year (meaning that for all 12 calendar months the employee was not a full-time employee), for Form 1095-C, Part II, the ALE Member must enter code 1G on line 14 in the All 12 Months column or in the separate monthly boxes for all 12 calendar months, and the ALE Member need not complete Part II, lines 15 and 16.
An employer that offers employer-sponsored self-insured health coverage but is not an ALE Member should not file Forms 1094-C and 1095-C, but should instead file Forms 1094-B and 1095-B to report information for employees who enrolled in the employer-sponsored self-insured health coverage.
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Note.(p2).
If an ALE Member is offering health coverage to employees other than under a self-insured plan, such as through an insured health plan or a multiemployer health plan, the issuer of the insurance or the sponsor of the plan providing the coverage is required to furnish the information about their health coverage to any enrolled employees, and the ALE Member should not complete Form 1095-C, Part III, for those employees.

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taxmap/instr2/i109495c-002.htm#TXMP20008b7e
Reporting of Enrollment Information for Non-Employees: Option To Use Forms 1094-B and 1095-B(p2)

rule
ALE Members that offer employer-sponsored self-insured health coverage to non-employees who enroll in the coverage may use Forms 1094-B and 1095-B, rather than Form 1095-C, Part III, to report coverage for those individuals and other family members. For this purpose, a non-employee includes, for example, a non-employee director, an individual who was a retired employee during the entire year, or a non-employee COBRA beneficiary, including a former employee who terminated employment during a previous year.
For information on reporting for non-employees enrolled in an employer-sponsored self-insured health plan using Forms 1094-B and 1095-B, see the instructions for those forms.
For ALE Members that choose to use Form 1095-C to report coverage information for non-employees enrolled in an employer-sponsored self-insured health plan, see the specific instructions for Form 1095-C, Part III—Covered Individuals (Lines 17–22), later. Form 1095-C may be used only if the individual identified on line 1 has an SSN.
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Substitute Statements to Recipients (p2)

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If you are not using the official IRS form to furnish statements to recipients, see Pub. 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C, which explains the requirements for format and content of substitute statements to recipients. You may develop them yourself or buy them from a private printer. Substitute statements furnished to recipients may be in portrait format; however, substitute returns filed with the IRS using paper must be printed in landscape format.
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taxmap/instr2/i109495c-002.htm#TXMP4c6231c8
Authoritative Transmittal for ALE Members Filing Multiple Forms 1094-C(p2)

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A Form 1094-C must be filed when an ALE Member files one or more Forms 1095-C. An ALE Member may choose to file multiple Forms 1094-C, each accompanied by Forms 1095-C for a portion of its employees, provided that a Form 1095-C is filed for each employee for whom the ALE Member is required to file. If an ALE Member files more than one Form 1094-C, one (and only one) Form 1094-C filed by the ALE Member must be identified on line 19, Part I as the Authoritative Transmittal, and, on the Authoritative Transmittal, the ALE Member must report certain aggregate data for all full-time employees and all employees, as applicable, of the ALE Member.

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Example 1.(p2)

Employer A, an ALE Member, files a single Form 1094-C, attaching Forms 1095-C for each of its 100 full-time employees. This Form 1094-C should be identified as the Authoritative Transmittal on line 19, and the remainder of the form completed as indicated in the instructions for line 19, later.

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Example 2.(p2)

Employer B, an ALE Member, files two Forms 1094-C, one for each of its two operating divisions, Division X and Division Y. (Division X and Division Y are units of the same ALE Member, and thus both report under the same EIN; they are not members of an Aggregated ALE Group.) Attached to one Form 1094-C are Forms 1095-C for the 200 full-time employees of Division X, and attached to the other Form 1094-C are Forms 1095-C for the 1,000 full-time employees of Division Y. One of these Forms 1094-C should be identified as the Authoritative Transmittal on line 19, and should include aggregate employer-level data for all 1,200 full-time employees of Employer B as well as the total number of employees of Employer B, as applicable, as required in Parts II, III, and IV of Form 1094-C. The other Form 1094-C should not be identified as the Authoritative Transmittal on line 19, should report on line 18 only the number of Forms 1095-C that are attached to that Form 1094-C, and should leave the remaining sections of the form blank as indicated in the instructions for line 19, later.
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Note.(p3).
Each ALE Member must file its own Forms 1094-C and 1095-C under its own separate EIN, even if the ALE Member is part of an Aggregated ALE Group. No Authoritative Transmittal should be filed for an Aggregated ALE Group.


taxmap/instr2/i109495c-002.htm#TXMP4e9412d5
Example 3.(p3)

Assume that Employer A from Example 1 is a member of the same Aggregated ALE Group as Employer B from Example 2. Accordingly, Employer A and Employer B are separate ALE Members filing under separate EINs. Forms 1094-C should be filed in the same manner indicated in Examples 1 and 2. Employer A should include only information about employees of Employer A in its Authoritative Transmittal, and Employer B should include only information about employees of Employer B in its Authoritative Transmittal. No Authoritative Transmittal should be filed for the Aggregated ALE Group reporting combined data for employees of both Employer A and Employer B.
Similar rules apply for a Governmental Unit that has delegated its reporting responsibilities for some of its employees to another Governmental Unit—see Designated Governmental Entity (DGE) in the Definitions section of these instructions for more information. In the case of a Governmental Unit that has delegated its reporting responsibilities for some of its employees, the Governmental Unit must ensure that among the multiple Forms 1094-C filed by or on behalf of the Governmental Unit transmitting Forms 1095-C for the Governmental Unit’s employees, one of the filed Forms 1094-C is designated as the Authoritative Transmittal and reports aggregate employer-level data for the Governmental Unit, as required in Parts II, III, and IV of Form 1094-C.

taxmap/instr2/i109495c-002.htm#TXMP2f9a631f
Example.(p3)

County is an Aggregated ALE Group made up of ALE Members School District, Police District, and County General Office. School District designates the state to report on behalf of the teachers and reports for itself for its remaining full-time employees. In this case, either the School District or the state must file an Authoritative Transmittal reporting aggregate employer-level data for the School District.
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taxmap/instr2/i109495c-002.htm#TXMP4260909f
One Form 1095-C for Each Employee of ALE Member(p3)

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For each full-time employee of an ALE Member, there must be only one Form 1095-C filed for employment with that ALE Member. For example, if an ALE Member separately reports for each of its two divisions, the ALE Member must combine the offer and coverage information for any employee who worked at both divisions during the calendar year so that a single Form 1095-C is filed for the calendar year for that employee which reports information for all 12 months of the calendar year from that ALE Member.
In contrast, a full-time employee who works for more than one ALE Member that is a member of the same Aggregated ALE Group must receive a separate Form 1095-C from each ALE Member. For any calendar month in which a full-time employee works for more than one ALE Member of an Aggregated ALE Group, only one ALE Member is treated as the employer of that employee for reporting purposes (generally, the ALE Member for whom the employee worked the greatest number of hours of service), and only that ALE Member reports for that employee for that calendar month. The other ALE Member is not required to report for that employee for that calendar month, unless the other ALE Member is otherwise required to file Form 1095-C for that employee because the individual was a full-time employee of that ALE Member for a different month of the same calendar year. In this case, the individual may be treated as not employed by that ALE Member for that calendar month. If under these rules, an ALE Member is not required to report for an employee for any month in the calendar year, the ALE Member is not required to report for that full-time employee for that calendar year. For a description of the rules related to determining which ALE Member in an Aggregated ALE Group is treated as the employer for a month in this situation, see the definition of Employee.

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Example.(p3)

Employer A and Employer B are separate ALE Members that belong to the same Aggregated ALE Group. Both Employer A and Employer B offer coverage through the AB health plan, which is an insured plan. In January and February, Employee has 130 hours of service for Employer A and no hours of service for Employer B. In March, Employee has 100 hours of service for Employer A and 30 hours of service for Employer B. In April through December, Employee has 130 hours of service for Employer B and no hours of service for Employer A. Employer A is the employer of Employee for filing purposes for January, February, and March. Employer A should file Form 1095-C for Employee reporting offers of coverage using the appropriate code on line 14 for January, February, and March, should complete lines 15 and 16 per the instructions, and should include Employee in the count of total employees and full-time employees reported for those months on Form 1094-C. For the months April through December, on Form 1095-C, Employer A should enter code 1H (no offer of coverage) on line 14, leave line 15 blank, and enter code 2A (not an employee) on line 16 (since Employee is treated as an employee of Employer B and not as an employee of Employer A in those months), and should exclude Employee from the count of total employees and full-time employees reported for those months on Form 1094-C.
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When To File(p3)

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You will meet the requirement to file Forms 1094-C and 1095-C if the forms are properly addressed and mailed on or before the due date. If the regular due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. A business day is any day that is not a Saturday, Sunday, or legal holiday.
Generally, you must file Forms 1094-C and 1095-C by February 28 if filing on paper (or March 31 if filing electronically) of the year following the calendar year to which the return relates. For calendar year 2016, Forms 1094-C and 1095-C are required to be filed by February 28, 2017, or March 31, 2017, if filing electronically.
See Furnishing Forms 1095-C to Employees for information on when Form 1095-C must be furnished.
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Extensions(p3)

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You can get an automatic 30-day extension of time to file by completing Form 8809, Application for Extension of Time To File Information Returns. The form may be submitted on paper, or through the FIRE System either as a fill-in form or an electronic file. No signature or explanation is required for the extension. However, you must file Form 8809 on or before the due date of the returns in order to get the 30-day extension. Under certain hardship conditions you may apply for an additional 30-day extension. See the instructions for Form 8809 for more information.
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How to apply.(p3)
rule
As soon as you know that a 30-day extension of time to file is needed, file Form 8809. See the instructions for Form 8809. Mail or fax Form 8809 using the address and phone number listed in the instructions. You can submit the extension request online through the FIRE System. You are encouraged to submit requests using the online fill-in form. See Pub. 1220, Part B, for more information on filing online or electronically.
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Where To File(p4)

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Send all information returns filed on paper to the following:
If your principal business, office or agency, or legal residence in the case of an individual, is located in:Use the following address:
Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia,
West Virginia
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301
If your principal business, office or agency, or legal residence in the case of an individual, is located in:Use the following address:
Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
If your legal residence or principal place of business or principal office or agency is outside the United States, file with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301.
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Shipping and mailing.(p4)
rule
If you are filing on paper, send the forms to the IRS in a flat mailing (not folded), and do not paperclip or staple the forms together. If you are sending many forms, you may send them in conveniently sized packages. On each package, write your name, number the packages consecutively, and place Form 1094-C in package number one. Postal regulations require forms and packages to be sent by First-Class Mail.
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Keeping copies.(p4)
rule
Generally, keep copies of information returns you filed with the IRS or have the ability to reconstruct the data for at least three years, from the due date of the returns.
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Electronic Filing(p4)

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efile
If you are required to file 250 or more information returns, you must file electronically. The 250-or-more requirement applies separately to each type of form filed and separately for original and corrected returns. For example, if you must file 500 Forms 1095-B and 100 Forms 1095-C, you must file Forms 1095-B electronically, but you are not required to file Forms 1095-C electronically. If you have 150 Forms 1095-C to correct, you may file the corrected returns on paper because they fall under the 250 threshold. However, if you have 300 Forms 1095-C to correct, they must be filed electronically. The electronic filing requirement does not apply if you apply for and receive a hardship waiver. The IRS encourages you to file electronically even though you are filing fewer than 250 returns.
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Waiver. (p4)
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To receive a waiver from the required filing of information returns electronically, submit Form 8508. You are encouraged to file Form 8508 at least 45 days before the due date of the returns, but no later than the due date of the return. The IRS does not process waiver requests until January 1st of the calendar year the returns are due. You cannot apply for a waiver for more than one tax year at a time. If you need a waiver for more than one tax year, you must reapply at the appropriate time each year. If a waiver for original returns is approved, any corrections for the same types of returns will be covered under the waiver. However, if you submit original returns electronically but you want to submit your corrections on paper, a waiver must be approved for the corrections if you must file 250 or more corrections. If you receive an approved waiver, do not send a copy of it to the service center where you file your paper returns. Keep the waiver for your records only.
If you are required to file electronically but fail to do so, and you do not have an approved waiver, you may be subject to a penalty of $260 per return for failure to file electronically unless you establish reasonable cause. However, you can file up to 250 returns on paper; those returns will not be subject to a penalty for failure to file electronically. The penalty applies separately to original returns and corrected returns.
Pub. 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters (currently under development for Processing Year 2017), specifies the communication procedures, transmission formats, business rules, validation procedures, and explains when a return will be accepted, accepted with errors or rejected for returns filed electronically for calendar year 2016 through the ACA Information Return (AIR) system. To develop software for use with the AIR system, software developers, transmitters, and issuers, including ALE Members filing their own Forms 1094-C and 1095-C, should use the guidelines provided in Pub. 5165 along with the Extensible Markup Language (XML) Schemas published on IRS.gov.
Reminder. The formatting directions in these instructions (for example, the directions to enter the 9 digit EIN including the dash on line 2 of Form 1094-C) are for the preparation of paper returns. When filing forms electronically, the formatting set forth in the XML Schemas and Business Rules published on IRS.gov must be followed rather than the formatting directions in these instructions. For more information regarding electronic filing, see Pubs. 5164 and 5165.
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taxmap/instr2/i109495c-002.htm#TXMP7fa99967
Substitute Returns Filed with the IRS(p4)

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If you are filing your returns on paper, see Pub. 5223 for specifications for private printing of substitute information returns. You may not request special consideration. Only forms that conform to the official form and the specifications in Pub. 5223 are acceptable for filing with the IRS. Substitute returns filed with the IRS must be printed in landscape format.
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taxmap/instr2/i109495c-002.htm#TXMP0f3d90fd
VOID Box(p4)

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Do not use this box on Form 1095-C.
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Corrected Forms 1094-C and 1095-C(p5)

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taxtip
For information about filing corrections electronically, see section 7.1 of Pub. 5165.
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Corrected Returns(p5)

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A corrected return should be filed as soon as possible after an error is discovered. File the corrected returns as follows.
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taxmap/instr2/i109495c-002.htm#TXMP6b5c7984
Form 1094-C.
(p5)
spacer

If correcting information on the Authoritative Transmittal (identified on Part I, line 19, as the Authoritative Transmittal, one (and only one) of which must be filed for each ALE Member reporting aggregate employer-level data for all full-time employees and employees of the ALE Member), file a standalone fully completed Form 1094-C including the correct information and enter an X in the CORRECTED checkbox. Do not file a return correcting information on a Form 1094-C that is not the Authoritative Transmittal.
caution
Do not file any other documents (e.g. Form 1095-C) with the corrected Authoritative Transmittal.
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Form 1095-C.
(p5)
spacer

If correcting information on a Form 1095-C that was previously filed with the IRS, file a fully completed Form 1095-C including the correct information and enter an X in the CORRECTED checkbox. File a Form 1094-C (Do not mark the CORRECTED checkbox on Form 1094-C) with corrected Form(s) 1095-C. Furnish the employee a copy of the corrected Form 1095-C, unless the ALE Member was and continues to be eligible for and used the alternative method of furnishing under the Qualifying Offer Method for that employee for that year’s furnishing. For more information, see Alternative Method of Furnishing Form 1095-C to Employees under the Qualifying Offer Method.
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Note.(p5).
Enter an X in the CORRECTED checkbox only when correcting a Form 1095-C previously filed with the IRS. If you are correcting a Form 1095-C that was previously furnished to a recipient, but not filed with the IRS, write, type, or print CORRECTED on the new Form 1095-C furnished to the recipient.

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Correcting information affecting statement furnished to employee using an Alternative Furnishing Method under the Qualifying Offer Method.(p5)
rule
If an ALE Member eligible to use the Qualifying Offer Method had furnished the employee an alternative statement, the ALE Member must furnish the employee a corrected statement if it filed a corrected Form 1095-C correcting the ALE Member’s name, EIN, address or contact name and telephone number. If the ALE Member is no longer eligible to use an alternative furnishing method for the employee for whom it filed a corrected Form 1095-C, it must furnish a Form 1095-C to the employee and advise the employee that Form 1095-C replaces the statement it had previously furnished.
caution
If you fail to file correct information returns or fail to furnish a correct recipient statement, you may be subject to a penalty. Regulations section 301.6724-1 (relating to information return penalties) does not require you to file corrected returns for missing or incorrect TINs if you meet the reasonable cause criteria. For additional information, see Pub. 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs.
taxtip
See the charts for examples of errors and step by step instructions for filing corrected returns.
Original Authoritative Transmittal Form 1094-C
IF any of the following are incorrect .... THEN ...
  
ALE Member or Designated Government Entity (Name and/or EIN) 1. Prepare a new Authoritative Transmittal, Form 1094-C
 2. Enter an “X” in the “CORRECTED” box at the top of the form
Total Number of Forms 1095-C filed by and/or on behalf of ALE Member 
 3. Submit the standalone corrected Form 1094-C with the correct information present
Aggregated ALE Group Membership 
  
Certifications of Eligibility 
  
Minimum Essential Coverage Offer Indicator 
  
Section 4980H Full-Time Employee Count for ALE Member 
  
Aggregated Group Indicator  
  
Section 4980H Transition Relief Indicator 
  
Other ALE Members of Aggregated ALE Group (Name and/or EIN) 
Original Form 1095-C Submitted to IRS and Furnished to Employee
IF any of the following are incorrect .... THEN ...
  
Name, SSN, ALE Member EIN 1. Prepare a new Form 1095-C
  
Offer of Coverage2. Enter an “X” in the “CORRECTED” box at the top of the form
  
Employee Required Contribution3. Submit corrected Form 1095-Cs with a non-authoritative Form 1094-C transmittal to the IRS
Section 4980H Safe Harbor and Other Relief Codes  
 4. Furnish a corrected Form 1095-C to the employee
Covered Individuals Information 
  
Original Alternative Furnishing Method under the Qualifying Offer Method Statement Furnished to Employee
IF any of the following are incorrect .... THEN ...
  
Name, SSN, ALE Member EIN • Submission to IRS:
 1. Prepare a new Form 1095-C
Offer of Coverage2. Enter an “X” in the “CORRECTED” box at the top of the form
 3. Submit corrected Form 1095-Cs with a non-authoritative Form 1094-C transmittal to the IRS
  
 • Furnish to employee
 If after the correction the ALE Member is still eligible to use the alternative furnishing method under the Qualifying Offer Method, furnish the employee either a Form 1095-C or corrected statement.
 If the ALE Member is no longer eligible to use the alternative furnishing method with respect to the employee, furnish a Form 1095-C to the employee.
  
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taxmap/instr2/i109495c-002.htm#TXMP497ef788
Furnishing Forms 1095-C To Employees(p6)

rule
You will meet the requirement to furnish Form 1095-C to an employee if the form is properly addressed and mailed on or before the due date. If the regular due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. A business day is any day that is not a Saturday, Sunday, or legal holiday.
An ALE Member must furnish a Form 1095-C to each of its full-time employees by January 31 of the year following the year to which the Form 1095-C relates.
Forms 1095-C for the 2016 calendar year must be furnished by January 31, 2017.
For more information on alternative furnishing methods for employers, see A. Qualifying Offer Method.
Filers of Form 1095-C may truncate the social security number (SSN) of an individual (the employee or any family member of the employee receiving coverage) on Form 1095-C statements furnished to employees by showing only the last four digits of the SSN and replacing the first five digits with asterisks (*) or Xs. Truncation is not allowed on forms filed with the IRS. In addition, an ALE Member's employer identification number (EIN) may not be truncated on the statements furnished to employees or the forms filed with the IRS.
Except as provided below, statements must be furnished on paper by mail (or hand delivered), unless the recipient affirmatively consents to receive the statement in an electronic format. If mailed, the statement must be sent to the employee’s last known permanent address, or if no permanent address is known, to the employee’s temporary address.
taxmap/instr2/i109495c-002.htm#en_us_publink100033117
taxmap/instr2/i109495c-002.htm#TXMP7a85d33c
Consent to furnish statement electronically.(p6)
rule
An ALE Member is required to obtain affirmative consent to furnish a statement electronically. This requirement ensures that statements are furnished electronically only to individuals who are able to access them. The consent must relate specifically to receiving the Form 1095-C electronically. An individual may consent on paper or electronically, such as by email. If consent is on paper, the individual must confirm the consent electronically. A statement may be furnished electronically by email or by informing the individual how to access the statement on the ALE Member’s website. Statements reporting coverage under an expatriate health plan, however, may be furnished electronically unless the recipient explicitly refuses to consent to receive the statement in an electronic format. Specific information on consents to furnish statements electronically can be found in Regulations section 301.6056-2.
taxmap/instr2/i109495c-002.htm#en_us_publink100033118
taxmap/instr2/i109495c-002.htm#TXMP4dc9e2d6
Extensions of time to furnish statement to recipients.(p6)
rule
You may request an extension of time to furnish the statements to recipients by sending a letter to Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430. The letter must include (a) filer name, (b) filer TIN, (c) filer address, (d) type of return, (e) a statement that extension request is for providing statements to recipients, (f) reason for delay, and (g) the signature of the filer or authorized agent. Your request must be postmarked by the date on which the statements are due to the recipients. If your request for an extension is approved, generally you will be granted a maximum of 30 extra days to furnish the recipient statements. For purposes of requesting an extension of time to furnish the statements, the term filer means the ALE Member, or the Designated Government Entity, if applicable.
taxmap/instr2/i109495c-002.htm#en_us_publink100033119
taxmap/instr2/i109495c-002.htm#TXMP38249379
Information reporting penalties.(p6)
rule
All employers subject to the employer shared responsibility provisions and other employers that sponsor self-insured group health plans that fail to comply with the applicable information reporting requirements may be subject to the general reporting penalty provisions for failure to file correct information returns and failure to furnish correct payee statements. For returns required to be made and statements required to be furnished for 2016 tax year returns, the following apply.
taxmap/instr2/i109495c-002.htm#en_us_publink100045503
taxmap/instr2/i109495c-002.htm#TXMP0e18bd6a
Waiver of penalties.
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Penalties may be waived if the failure was due to reasonable cause and not willful neglect. See section 6724 and Regulations section 301.6724-1 and Proposed Regulations section 1.6055-1(h) (which relate to Form 1095-C, Part III). For additional information, see Pub. 1586.