1,094 Info

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

For large employers, Form 1094-C is critical for determining liability under the "employer shared responsibility" provisions. Form 1094-C is used to report to the

: Used by Applicable Large Employers (ALEs) —those with 50 or more full-time equivalent employees—to transmit Forms 1095-C . Form 1094-C is used to report to the

: It identifies if an employer is part of an Aggregated ALE Group (multiple companies under common control). Form 1094-C is used to report to the

: An ALE must designate one Form 1094-C as the "Authoritative Transmittal" to report aggregate data for the entire organization.