# Form 1094-C

URL: https://pdf.net/pdf-forms/tax-forms/form-1094-c
Category: Tax Forms
Attributes: Official IRS form, Trusted by HR managers, Monthly top‑searched, Filled annually

Form 1094-C (Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return) is a cover sheet for Form 1095-C, which Applicable Large Employers (ALEs) must submit to the IRS to report health insurance coverage offered to their employees.

Fill out Form 1094-C online easily. Just type the required information directly into the empty slots and download the document when you’re finished.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/5cb0c4ff2b3a73becc69a58ebda63fdab4456c37.pdf)

## How to Fill Out Form 1094-C

1. Open Form 1094-C in our PDF editor.
2. Fill out the details about the ALE member (name, address, EIN).
3. Add the total number of Forms 1095-C that you’re submitting.
4. Complete the coverage summary for each month according to the Form 1094-C instructions.
5. Fill out Part IV only if you’re a member of an aggregated ALE group.
6. Submit the document along with Forms 1095-C.

## Facts

### What Is Form 1094-C Used For?

Form 1094-C is used for summarizing and transmitting Forms 1095-C, which ALEs must submit to the IRS to comply with the provisions of the Affordable Care Act. Essentially, they must report information about health coverage offered to their employees.

### Who Should Use Form 1094-C?

Form 1094-C is used by Applicable Large Employers, which are people or entities that employ more than 50 full-time employees or their equivalents. ALEs are required to fill out Forms 1095-C for each employee, and the only way to transmit these to the IRS is by using Form 1094-C.

### When Is Form 1094-C Due?

Form 1094-C is due on February 28th if filing by mail, or March 31st if filing electronically. Both of these deadlines can be pushed to the next business day if they fall on a weekend or a national holiday.

Furthermore, you can request an automatic 30-day extension by submitting Form 8809, but make sure to do that before or on the deadline.

### What Happens If Form 1094-C Is Not Submitted?

If Form 1094-C isn’t submitted, you may be subject to a failure to file a correct information return penalty of $340 for each return, up to a maximum of $4,098,500. Keep in mind that any Forms 1095-C you file without Form 1094-C won’t be valid and might result in additional penalties.

### How and Where Do I File Form 1094-C?

You should file Form 1094-C with the IRS using the addresses provided on the official website or electronically through the official service. If you’re required to file 10 or more information returns in a single year, you are required to do so electronically, though you can request a waiver if necessary.

## Related forms

- [1095-C Form](https://pdf.net/pdf-forms/tax-forms/1095-c-form)
- [Form 1095-B](https://pdf.net/pdf-forms/tax-forms/form-1095-b)
- [Form 8962](https://pdf.net/pdf-forms/tax-forms/8962-form)
- [Form 941](https://pdf.net/pdf-forms/tax-forms/941-form)
- [Form 944](https://pdf.net/pdf-forms/tax-forms/form-944)