Future Developments 1094-C and 1095-C

1 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 .

2 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. Form instructions, such as legislation enacted after they were 1095-C is used to report information about each employee to the published, go to and IRS and to the employee. Forms 1094-C and 1095-C are used in determining whether an ALE Member owes a payment under the What's New employer shared responsibility provisions under section 4980H. Section 4980H transition relief. Several forms of transition Form 1095-C is also used in determining the eligibility of relief were available to some employers under section 4980H for employees for the premium tax credit.

3 2016. No section 4980H transition relief is available for 2017. ALE Members that offer employer-sponsored self-insured Therefore, these instructions have been revised to remove coverage also use Form 1095-C to report information to the IRS. discussion of section 4980H transition relief, and Form 1094-C . and to employees about individuals who have minimum has also been revised. Specifically, Form 1094-C , line 22, box C. essential coverage under the employer plan and therefore are is designated Reserved ; Part III, column (e) is designated not liable for the individual shared responsibility payment for the Reserved ; and the entry rows in Part III, column (e) are shaded.

4 Months that they are covered under the plan. Additional Information Who Must File For information related to the Affordable Care Act, visit An ALE Member must file one or more Forms 1094-C (including For a Form 1094-C designated as the Authoritative Transmittal, the final regulations under section 6056, Information Reporting whether or not filing multiple Forms 1094-C ), and must file a by Applicable Large Employers on Health Insurance Coverage Form 1095-C for each employee who was a full-time employee Offered Under Employer-Sponsored Plans, see 9661, of the ALE Member for any month of the calendar year. 2014-13 855, at Generally, the ALE Member is required to furnish a copy of the For the final regulations under section 6055, Information Form 1095-C (or a substitute form) to the employee.

5 Reporting of Minimum Essential Coverage, see 9660, 2014-13 , at 13_ An ALE Member is, generally, a single person or entity that is For the final regulations under section 4980H, Shared an Applicable Large Employer, or if applicable, each person or Responsibility for Employers Regarding Health Coverage, see entity that is a member of an Aggregated ALE Group. An 9655, 2014-9 541, at Applicable Large Employer, generally, is an employer with 50 or For answers to frequently asked questions regarding more full-time employees (including full-time equivalent the employer shared responsibility provisions and related employees) in the previous year.

6 For purposes of determining if information reporting requirements, visit an employer or group of employers is an Applicable Large For information related to filing Forms 1094-C and 1095-C Employer, all ALE Members under common control (an electronically visit Aggregated ALE Group) are aggregated together. If the care-act-information-return-air-program. For FAQs specifically Aggregated ALE Group, taking into account the employees of all related to completing Forms 1094-C and 1095-C , go to ALE Members in the group, employed on average 50 or more full-time employees (including full-time equivalent employees). Answers-about-Information-Reporting-by-E mployers-on- on business days during the preceding calendar year, then the Form- 1094-C -and-Form- 1095-C .

7 Aggregated ALE Group is an Applicable Large Employer and each separate employer within the group is an ALE Member. For additional guidance and proposed regulatory changes Each ALE Member is required to file Forms 1094-C and 1095-C . relating to section 6055, including clarifications regarding the reporting offers of coverage to its full-time employees (even if the reporting requirements for providers of minimum essential ALE Member has fewer than 50 full-time employees of its own). coverage and the requirement to solicit the TIN of each covered individual for purposes of the reporting of health coverage For more information on which employers are subject to the information, see Proposed Regulations section (h) and employer shared responsibility provisions of section 4980H, see Regulations section Employer in the Definitions section of these instructions.

8 For more information on determining full-time employees, see Full-Time Employee in the Definitions section of these General Instructions for instructions, which includes information on the treatment of new Forms 1094-C and 1095-C hires and employees in Limited Non-Assessment Periods. See Definitions, later, for key terms used in these instructions. For purposes of reporting on Forms 1094-C and 1095-C , TIP an employee in a Limited Non-Assessment Period is not considered a full-time employee during that period. Sep 07, 2017 Cat. No. 63018M. Reporting by Employers That (Lines 17 22), later. Form 1095-C may be used only if the individual identified on line 1 has an SSN.

9 Sponsor Self-Insured Health Plans An employer that offers health coverage through a self-insured Substitute Statements to Recipients health plan must report information about each individual If you are not using the official IRS form to furnish statements to enrolled in such coverage. For an employer that is an ALE recipients, see Pub. 5223, General Rules and Specifications for Member, this information must be reported on Form 1095-C , Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, Part III, for any employee who is enrolled in coverage (and any 1094-C , and 1095-C , which explains the requirements for format spouse or dependent of that employee).

10 See below for the and content of substitute statements to recipients. You may option to file Form 1094-B and Form 1095-B, rather than Form develop them yourself or buy them from a private printer. 1094-C and Form 1095-C , to report coverage of certain Substitute statements furnished to recipients may be in portrait non-employees. format; however, substitute returns filed with the IRS using paper must be printed in landscape format. ALE Members that offer health coverage through an employer-sponsored self-insured health plan must complete Authoritative Transmittal for ALE. Form 1095-C , Parts I, II, and III, for any employee who enrolls in Members Filing Multiple Forms 1094-C .