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

: Used by smaller employers (fewer than 50 employees) with self-funded plans and insurance providers to transmit Forms 1095-B . 🛠 Key Functions of Form 1094-C Questions and answers about information reporting by

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

: Employers use this form to certify if they used specific reporting methods, such as the 98% Offer Method (providing coverage to at least 98% of full-time employees).