Under the 6055 and 6056 regulations, fully insured and self-funded applicable large employers (ALE) are required to submit form 1094-C and 1095-C to the IRS if they have 50 or more FTEs. These forms allow employers to meet both the section 6055 minimum essential coverage (MEC) requirements, as well as the section 6056 employer responsibility requirements.
- Form 1094-C is used to report to the IRS summary information for each employer and to transmit Forms 1095-C to the IRS.
- Form 1095-C is used to disclose information to each employee.
Each year, it is the ALE’s responsibility to file these reports, which are used to verify that the employer has met the obligations of the employer mandate.
The IRS must receive the electronic transmittal Form 1095-C on or before April 1, 2019. Paper filings were due Feb. 28, 2019.
For additional information on the reporting requirements visit the IRS site.