Filing Forms 1095C and 1094C

To prepare IRS forms 1095C and 1094C:

  1. Ensure that the Offer of Coverage Codes and Safe Harbor Codes forms list the correct codes.
  2. On the Employee Insurance form, specify this information on the ACA tab:
    • Plan Year
    • Offer Date
    • Type of Coverage
    • The Offer of Coverage Code for each month, if the Type of Coverage is Monthly, or for the entire year, if Type of Coverage is Annual
    • The Share of Coverage for each month, if the Type of Coverage is Monthly, or for the entire year, if Type of Coverage is Annual
    • The Safe Harbor Code for each month, if the Type of Coverage is Monthly, or for the entire year, if Type of Coverage is Annual
    Note: The Offer of Coverage Code and Safe Harbor Code must be specified, even if the employee is ineligible for coverage.
  3. On the Self Insurance tab, specify this information:
    • Name
    • Social Security Number
    • Date of Birth
    • Which months the employee was self-insured
  4. On the 1095 Form Printing Report form, specify this information:
    • Employee range
    • Fiscal Year
    • Site
    • Date range
    • Employer identification and contact information
    • Whether or not the filer is a designated governmental entity
  5. In the 1094 group box, Specify the checkboxes that apply to your company to enable the corresponding fields and tabs at the bottom of the form.
    Note: Selecting the Authoritative Transmittal checkbox enables the remaining checkboxes in the 1094 group box.
  6. Specify the Filing Method. If you are filing 250 returns or more, you must file electronically.
  7. If you are filing electronically, click Files and specify a logical folder where the returns will be stored.
  8. If you selected ALE Member Group in the 1094 group box, specify the appropriate information on the ALE Member Information and Other ALE Members of Aggregated ALE Group tabs.
  9. If you selected Section 49890H Transition Relief in the 1094 group box, specify the appropriate information on the ALE Member Information tab.
  10. If you are filing electronically, specify the manifest information on the Manifest tab.
  11. If the Designated Government Entity field is selected, specify your identification and contact information on the Designated Government Entity tab.
  12. If the Filing Method is Paper, perform these steps:
    1. Select Print 1095C Paper Form, then click Preview.
    2. When you are satisfied with the preview, click Print to print the paper forms.
    3. Select Print 1094C Paper Form.
    4. Specify the number of 1095-C forms that were printed.
    5. Click Preview.
    6. When you are satisfied with the preview, click Print to print the paper forms.
  13. If you are filing electronically, perform these steps:
    1. Select Generate 1094-1095C XML.
    2. Click Generate.
    3. Click Files to open the File Maintenance form.
    4. Select the filing documents and click Download; then select the local drive and folder where you want to place the documents.
    5. Submit your filings via any IRS-approved product.
    6. Note the Receipt ID on your transmission confirmation. For example, 1095C-16-00001234. If errors are returned by the IRS, match this ID with the Current Record ID field, on the Employee Insurance form, to locate the erroneous record.
    7. If errors are returned, use the error report descriptions to identify, and correct, any errors on the Employee Insurance form. After correcting each record, select the Corrected field and save the record. When each record is saved, its Receipt ID automatically moves from the Current Record ID field to the Previous Record ID field. This provides historical visibility if an additional error report is returned after submitting your corrections.
    8. Open the 1095 Form Printing Report form.
    9. Specify the appropriate identification information.
    10. Locate the Submission ID and Record ID on your IRS error report. These IDs are located at the end of the Receipt ID. For example, 1095C-16-00001234|01|03. In this example, the Submission ID is 01 and the Report ID is 03.
    11. Select the ACA tab.
    12. Specify the Submission ID and Record ID
    13. If a tax filing was accepted, but contained errors, after correcting the errors, select 1094C Corrections Only, 1095C Corrections Only, or both, depending on the nature of the corrections.
    14. If a tax filing was rejected, and contained the error code AIREX, AIRBR, AIRTN, or BIRTH, after making the appropriate corrections, specify the type of replacement. If the entire transmission must be replaced, specify Transmission. If only specific submissions withing a transmission must be replaced, specify Submission.
    15. Select Generate 1094-1095C XML.
    16. Click Generate.
    17. Submit your corrected filings via any IRS-approved product.
    18. If additional errors are reported, click Reset Corrected Employees on the 1095 Form Printing Report form before attempting to correct the errors.