Understanding the 1094-C Document 

 

     

 

Guide to Your 1094-C Forms 

 

The 1094-C form provides the IRS with required information about your company and health insurance plans. When you generate your 1094 forms within the ACA Track system, we will automatically pull all the relevant information regarding your company, health insurance offerings, employment history, and 1095 data. ACA Track will also generate the appropriate type of 1094-C based on your filing history. 

 

Before submitting your 1094 and 1095 forms to the IRS, you should carefully review each section of your 1094 forms. Once submitted, the only way to make changes is through a corrected submission. 

 

 

Part I – Employer Information 

Part I of your 1094-C form includes relevant information about the company or division you are filing for, including the company name, address, EIN, and contact information. 

 

When reviewing this information, pay special attention to the employer name and EIN, as these must match the information on file with the IRS exactly. If this information is incorrect, you will receive an error when filing with the IRS. 

 

 

 

Designated Government Entity (DGE) 

If the company is part of a designated government entity, the DGE information will be listed below the company information. If this does not apply, this section should be blank. 

 

 

1095-C Count 

Line 18 provides a total count of 1095-C forms that will be including with this IRS submission.  

 

If this is your first submission, this should be the total number of eligible employees within the division. If this is a corrective batch, this number may only include those new or corrected forms being submitted. If the form is only correcting company/plan information, this number will be ‘0’.  

 

 

 

Note: This number only includes those forms that you have already approved and sent to print, and only for the specified division. 

 

Authoritative Transmittal 

If you reported that the company is the Authoritative Transmitter for the ALE, this box will be checked.  

 

 

 

In most cases, this box should be checked. 

 

 

Part II – ALE Information 

Part II of your form includes information specific to the division’s filing status. 

 

 

 

3. Line 20 – This is the total count for 1095-C forms submitted for this division. This number may be different from the number in line 18, if this is not the first filing for the division. 
4. Line 21 – If this division is part of an Aggregated ALE Group, the YES should be checked. 
5. Line 22 – If you were eligible for any qualifying offer, review this section to ensure the appropriate response is checked. 

 

      

Part III – ALE Member Information 

Part III of your 1094 form reports coverage information and employee counts for each month of the reporting year, including: 

 

5. Whether the division provided Minimum Essential Coverage 
6. Full-time employee counts 
7. Total employee counts 
8. Aggregated ALE status 
9. Transition relief eligibility 

 

 

 

This information is compiled based on the information you previously provided to ACA Track. If any of the information is incorrect, contact your Project Manager with the corrected information before submitting your forms. 

 

 

Part IV – Other ALE Information 

If this division was part of an Aggregated ALE Group, the other companies within the ALE should be listed on Part IV. Carefully review each entry to ensure all names and EINs match those on file with the IRS. 

 

 

 

If the division was not part of an Aggregated ALE, this section should be blank. 

 

 

      

Corrective Filing 

ACA Track will automatically determine the type of 1094-C form you are submitting based on your data and any previous submissions for this division. 

 

If this is a corrected form, the “CORRECTED” box will be checked at the very top of the form. 

 

 

 

Note: With corrected forms, your submitted count (line 18) will typically be lower than with your original submission (and may even be “0” if you are only making changes to your company/plan information). The total 1095 forms filed for the division will be listed in line 20. 

 

 

Non-Authoritative Transmittal 

When submitting corrections to the IRS, in addition to your Corrected form, ACA Track may also generate a Non-Authoritative Transmittal 1094-C. This form will typically accompany new or corrected 1095-C forms and will only include data for lines 1-18. 

 

Note: Line 19 should be blank, indicating this is not an Authoritative Transmittal.  

 

 

For more information regarding Authoritative, Non-Authoritative, and Corrective forms, see the IRS Instructions for Form 1094-C.