1,094 ❲2026 Update❳

Questions and answers about information reporting by ... - IRS

: Used by Applicable Large Employers (ALEs) —those with 50 or more full-time equivalent employees—to transmit Forms 1095-C . Questions and answers about information reporting by

Form 1094-C is used to report to the IRS summary information for each employer and to transmit Forms 1095-C to the IRS. Form 1095- IRS (.gov) Instructions for Forms 1094-C and 1095-C (2025) - IRS Questions and answers about information reporting by

For large employers, Form 1094-C is critical for determining liability under the "employer shared responsibility" provisions. Questions and answers about information reporting by