Transcription of Future Developments 1094-C and 1095-C - IRS
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Future Developments 1094-C and 1095-C - IRS
2017 Department of the Treasury Internal Revenue Service Instructions for Forms 1094-C and 1095-C . Section references are to the Internal Revenue Code unless Purpose of form otherwise noted. Employers with 50 or more full-time employees (including Future Developments full-time equivalent employees) in the previous year use Forms 1094-C and 1095-C to report the information required under For the latest information about Developments related to form sections 6055 and 6056 about offers of health coverage and 1094-C , Transmittal of Employer-Provided Health Insurance enrollment in health coverage for their employees. form 1094-C . Offer and Coverage Information Returns, and form 1095-C , must be used to report to the IRS summary information for each Employer-Provided Health Insurance Offer and Coverage, and ALE Member and to transmit Forms 1095-C to the IRS.
ALE Member (defined below) 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.
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