ACA Employer Reporting: Forms 1094-C / 1095-C

ALEs must file Forms 1094-C (transmittal) and 1095-C (individual statements) reporting offers of health coverage, affordability, and enrollment status for each full-time employee. Used by IRS to administer employer shared responsibility and premium tax credits.

Current Fee / Rate Information

No filing fee. Electronic filing required for 10+ forms. ALEs (50+ FTEs) must report on every full-time employee for each month of the calendar year.

Last reviewed: October 2026

Non-Compliance Penalties

Failure to file correct returns due in 2027 (your 2026 forms): $340 per return, capped at $4,191,500 a year ($1,397,000 if average gross receipts are $5 million or less). Corrected within 30 days: $60. Corrected by August 1: $130. Intentional disregard: at least $690 per return, with no cap. Source: IRS Rev. Proc. 2025-32.

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