IRS Form 1094-C is summary information derived from total employee count, ALE status and IRS 1095-C submission. There should be no manual intervention.

For IRS Form 1095-C, the least-cost offer of coverage that provides minimum value is used to populate Lines 14, 15 and 16. Depending on the least cost option’s monthly employee contribution for self-only coverage, Line 15 may be left blank. In most cases, we see Line 14 being either a 1A (qualifying offer) or 1E (offer providing minimum value, employee, spouse and dependent can participate). 

Manual intervention would be needed only if the underlying payroll information is flawed.

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Last Review:  5/17/2017 – Revision: 2.0

Applies To:  ACA Reporting Requirements, ACA Compliance solution

Categories:  Year End – Prerequisites 1094-C

Keywords:  1094-C