# Form 1094-C Filing Guide | March 2, 2026 Deadlines
<p><strong>IRS Form 1094‑C is the summary transmittal employers with 50+ full‑time workers file with the IRS to send health insurance reporting Forms 1095‑C and confirm offers of coverage under ACA rules. </strong></p>
<p>Form 1094-C – Transmittal of Employer-Provided Health Insurance Information (Paper Filing) must be filed by March 2, 2026. Call +1-866-513-4656 for expert help and guidance.</p>
<p>Health insurance reporting does not need to feel like solving a tax riddle at midnight. If you are an Applicable Large Employer, Form 1094-C plays a key role in your Affordable Care Act reporting responsibilities. This guide explains what Form 1094-C is, who must file it, and how to file it correctly, without fluff or guesswork.</p>
<p>At <strong>BooksMerge</strong>, we help businesses stay compliant, organized, and stress-free. If ACA reporting feels overwhelming, real help is one call away at <strong>+1-866-513-4656</strong>.</p>
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<h1><strong>What Is Form 1094-C?</strong></h1>
<p>If you have more than 50 full‑time employees, you probably know tax season can bring a stack of new forms. One important form employers must file with the IRS is <strong>IRS Form 1094‑C</strong>. This form is officially called the “Transmittal of Employer‑Provided Health Insurance Offer and Coverage Information Returns.” It acts like a cover letter to a bundle of individual employee health coverage reports known as Form 1095‑C. It tells the IRS that you offered health coverage and transmits details on that coverage for the prior tax year. (<a href="https://www.irs.gov/affordable-care-act/employers/questions-and-answers-about-information-reporting-by-employers-on-form-1094-c-and-form-1095-c?utm_source=chatgpt.com" target="_blank">irs.gov</a>)</p>
<p>Think of Form 1094‑C as the package wrapper and Form 1095‑C as what’s inside. Without the wrapper, the IRS might get confused about what’s included and who it’s from. It’s not optional if you meet the rules.</p>
<h2><strong>Who Must File It?</strong></h2>
<p>Not every company needs to worry about Form 1094‑C. Only <strong>Applicable Large Employers (ALEs)</strong> are required to file it. An ALE is defined under the Affordable Care Act as an employer with an average of at least 50 full‑time employees (including full‑time equivalent workers) in the previous year. These employers must file Form 1094‑C for each employee who was full‑time for any month. (<a href="https://www.expressirsforms.com/affordable-care-act-reporting/form-1094-c-transmittal/?utm_source=chatgpt.com" target="_blank">expressirsforms.com</a>)</p>
<ul>
<li>Single employer with 50+ workers? Yes, you’re in.</li>
<li>Under 50 full‑time employees? Typically no federal reporting requirement for 1094‑C.</li>
<li>Part of a group business? Rules apply per entity and tax ID.</li>
</ul>
<h2><strong>How Does It Work With Form 1095-C?</strong></h2>
<p>Form 1095‑C contains the health coverage offer details for each employee — such as whether coverage was offered and the cost. But employers don’t send each 1095‑C on its own. Instead, they group them and send the group with a single Form 1094‑C, acting as a summary and transmittal. Only the IRS receives Form 1094‑C; employees get their own 1095‑C copies. </p>
<h2><strong>Key Information Included on Form 1094-C</strong></h2>
<p>Form 1094‑C may be short, but it includes critical employer‑level data. This includes:</p>
<ul>
<li>Your name, address, and Employer Identification Number (EIN)</li>
<li>Total count of Forms 1095‑C that follow</li>
<li>Monthly count of full‑time employees</li>
<li>Whether you offered Minimum Essential Coverage</li>
<li>Other employers in an aggregated group, if applicable</li>
</ul>
<p>All of this helps the IRS check whether the employer offered health coverage that meets the Affordable Care Act’s minimum standards. </p>
<h2><strong>Deadlines and Filing Method</strong></h2>
<p>Timing matters. The IRS sets deadlines each year for filing Form 1094‑C:</p>
<ul>
<li><strong>Paper filing:</strong> Generally by <strong>February 28</strong> of the year following the reporting year</li>
<li><strong>Electronic filing:</strong> Usually by <strong>March 31</strong> (required if submitting 10 or more returns)</li>
</ul>
<p>If the deadline falls on a weekend or a legal holiday, the IRS typically extends it to the next business day. Missing deadlines can result in penalties, though waivers may apply for reasonable cause. (<a href="https://www.irs.gov/instructions/i1094-c_and_1095_c--2023-00-00?utm_source=chatgpt.com" target="_blank">irs.gov</a>)</p>
<h2><strong>Why It Matters to the IRS and Employers</strong></h2>
<p>You might wonder why the IRS cares about this paperwork. The reason is rooted in two main ACA provisions:</p>
<ol>
<li><strong>Employer Shared Responsibility:</strong> Checks whether large employers offered coverage that meets minimum value and affordability.</li>
<li><strong>Premium Tax Credit:</strong> Helps determine whether employees may be eligible for credits when buying coverage through the marketplace. </li>
</ol>
<p>Without accurate reporting, employers can face penalties under section 4980H, and employees might not get correct tax credit information.</p>
<h2><strong>Common Mistakes to Avoid</strong></h2>
<ul>
<li>Not filing Form 1094‑C when required</li>
<li>Incorrect employee counts or coverage codes</li>
<li>Mixing up paper vs electronic filing requirements</li>
<li>Missing Employer Identification Number details</li>
</ul>
<p>If you need help, working with an experienced tax service like <strong>BooksMerge</strong> ensures compliance and peace of mind. Contact BooksMerge at <strong>+1‑866‑513‑4656</strong> for support with ACA reporting and IRS filing processes.</p>
<h2><strong>Conclusion</strong></h2>
<p>Form 1094‑C may look like a simple transmittal document, but it plays a crucial role in how the IRS tracks employer‑provided health coverage information. If your business is an ALE, timely and accurate submission is essential to avoid penalties and ensure your employees’ health coverage information is correctly recorded. With accurate forms and careful checks, you can breeze through this reporting requirement with confidence.</p>
<h2>Frequently Asked Questions</h2>
<h4>1. Do all employers need to file Form 1094‑C?</h4>
<p>No. Only Applicable Large Employers with 50 or more full‑time equivalents must file Form 1094‑C. Small employers are generally exempt. </p>
<h4>2. Is Form 1094‑C sent to employees?</h4>
<p>No. Only the IRS receives Form 1094‑C. Employees receive Form 1095‑C. </p>
<h4>3. Can I file electronically?</h4>
<p>Yes. If you are filing 10 or more returns, the IRS requires electronic filing. Otherwise, you may file on paper.</p>
<h4>4. What happens if I miss the deadline?</h4>
<p>The IRS may assess penalties, but waivers can sometimes apply for reasonable cause. Always file on time when possible. </p>
<p>If you need expert help preparing Form 1094‑C and related ACA filings, contact <strong>BooksMerge</strong> at <strong>+1‑866‑513‑4656</strong>.</p>
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