Employers who have 50 or more full-time employees, also known as applicable large employers (ALEs) should use Forms 1094-C and 1095-C to report offers and enrollments in health coverage by February 28, 2023, to the Internal Revenue Service (IRS), and by March 2 to employees.
The deadline for electronic filing is March 31, 2023. Employers with 250 or more employees must file electronically. Employers with fewer than 50 employees who sponsor self-funded or level-funded plans are responsible for submitting Forms 1094-B and 1095-B and are subject to the same deadlines.
Form 1094-C is an employer’s summary of all employees who were offered or enrolled in health coverage. Form 1095-Cs should be filed for each employee that was full time during any month of the calendar year, indicating which, if any, months they were offered or enrolled in health coverage. Each employee should also receive a copy of their respective Form 1095-C.
Instructions for filling out Forms 1094-C and 1095-C can be found here. Instructions for complete the Form-B series can be found here.
