1,094 May 2026

: An ALE must designate one Form 1094-C as the "Authoritative Transmittal" to report aggregate data for the entire organization.

The 1094 forms serve as a cover sheet or transmittal document that accompanies the more detailed 1095 forms when filing with the IRS. Primary Variants : An ALE must designate one Form 1094-C

: Used by smaller employers (fewer than 50 employees) with self-funded plans and insurance providers to transmit Forms 1095-B . 🛠 Key Functions of Form 1094-C : An ALE must designate one Form 1094-C

: Employers use this form to certify if they used specific reporting methods, such as the 98% Offer Method (providing coverage to at least 98% of full-time employees). : An ALE must designate one Form 1094-C

For large employers, Form 1094-C is critical for determining liability under the "employer shared responsibility" provisions.