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Instructions for Forms 1094-C and 1095-C
For use in Preparing 2016 Returns
Future DevelopmentsWhat's NewAdditional InformationGeneral Instructions for Forms 1094-C and 1095-CPurpose of FormWho Must FileSubstitute Statements to RecipientsAuthoritative Transmittal for ALE Members Filing Multiple Forms 1094-COne Form 1095-C for Each Employee of ALE MemberWhen To FileWhere To FileElectronic FilingSubstitute Returns Filed with the IRSVOID BoxCorrected 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 of CoveragePart III—Covered Individuals (Lines 17–22)DefinitionsSection 4980H Transition Relief for 2015 Plan Years2015 Plan Year 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 Plan Year 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 Plan Year Section 4980H(a) Transition Relief for Certain Arrangements that do not Offer Health Coverage for Dependents (Form 1094-C, Lines 23–35, Column (a))Privacy Act and Paperwork Reduction Act Notice.