Form 1094-C is the transmittal form that accompanies Form 1095-C when filing with the IRS each year. Together, Forms 1094-C and 1095-C are used to provide information to the IRS regarding health insurance coverage offered to your full-time employees and that status of individual employee’s enrollment. Form 1094-C is only sent to the IRS, not to employees.
Due to Recipient
Paper File 1095-C to IRS
E-File 1095-C to IRS
Employers that do not submit Form 1094-C to the IRS may be subject to a penalty of up to $250 per missing form, with a maximum penalty of $3 million per calendar year. Waivers are available when failure to report is due to a reasonable cause. Limited relief is also available in 2016 for incorrect or incomplete information reported.