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In the context of U.S. tax compliance, refers to a series of IRS transmittal forms used by employers and health insurance providers to summarize health coverage information required under the Affordable Care Act (ACA) . 📄 Understanding Form 1094

For large employers, Form 1094-C is critical for determining liability under the "employer shared responsibility" provisions. In the context of U

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

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 The 1094 forms serve as a cover sheet

: It identifies if an employer is part of an Aggregated ALE Group (multiple companies under common control).

The 1094 forms serve as a cover sheet or transmittal document that accompanies the more detailed 1095 forms when filing with the IRS. Primary Variants

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