Table of Contents

Form 1094-C / 1095-C

Greg Hatfield Updated by Greg Hatfield

See Can 1094 or 1095 ACA forms be e-filed?

These modules contain Form 1094-C - Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and Form 1095-C - Employer-Provided Health Insurance Offer and Coverage.

Recipients must receive their copy of Form 1095-C by January 31. The IRS copies of Forms 1094-C/1095-C must be filed by February 28 if submitting paper, or by March 31 if filing electronically.

Know the difference between Forms 1094-B/1095-B and 1094-C/1095-C. Generally, Forms 1094-C/1095-C are filed by Applicable Large Employers (ALE) that must report offers of health insurance coverage to their employees and, if applicable, employer provided self-insured employee and/or dependent coverage. Forms 1094-B/1095-B are used by insurance companies to report health insurance coverage and/or smaller than ALE employers that provide self-insured employee and/or dependent coverage.

CFS cannot determine IF and/or HOW you should complete these Affordable Care Act (ACA) forms. To determine who must complete Forms 1094-C and 1095-C, and how to complete the form, see the specific instructions for Form 1094-C/1095-C on the IRS website. Also see the following information on the IRS website:

• ACA Information Center for Applicable Large Employers (ALEs)

• Determining if an Employer is an Applicable Large Employer

• Questions and Answers about Information Reporting by Employers on Form 1094-C and Form 1095-C

• Questions and Answers on Reporting of Offers of Health Insurance Coverage by Employers (Section 6056)

• Affordable Care Act Tax Provisions Questions and Answers

Using the Program to Complete the Forms

Step 1

Complete Form 1095-C for each recipient. The form can be completed by one of three methods: A) typing the entire form manually, B) importing employee names and addresses and then completing the remaining parts of the form manually, C) importing a CSV file containing all the necessary form fields. The file must be created outside the CFS program using third-party software.

Method B - Importing Employees to Form 1095-C

The Copy Employee/Recipient Info to Another Form function on the Utilities menu can be used to import employee names and addresses to Form 1095-C. Follow these steps to import employee names and address into the form:

1. Select the desired employer from the Client List.

2. Click the Copy Employee/Recipient Info to Another Form menu item on the Utilities menu.

3. Select the applicable employee type from the popup menu (941 Employees if you are licensed for the 941 Payroll program, or W-2 Employees if you are licensed for the W-2/1099 program and have already prepared W-2s).

4. Select all employees in the list for whom you want to create the form. Click OK.

5. Select Form 1095-C near the bottom of the popup menu. The forms have been created and populated with the employee names and addresses.

6. Locate and select Form 1095-C in the Client Folder. Load the form and complete the remaining information on the form for each employee.

Method C - Importing a Third-Party CSV File

The Import Comma Delimited File function on the Utilities menu can be used to import Form 1095-C. Parts I (Employee section), II, and III can be imported. The Applicable Large Employer Member (Employer) must already be entered as the current client and will be mapped into the form from the Client database. The import file must only have employees for the one employer, not multiple employers.

See also: Export Information Returns to CSV files

1. Select the desired employer from the Client List.

2. Click the Import Comma Delimited File menu item on the Utilities menu.

3. Read and Accept the terms and conditions. It is recommended to backup your data before proceeding.

4. Browse to locate and select the file to import. Click Open.

5. Select Form 1095-C as the type of import file. Click Next.

6. The first data line of the file will be read and displayed in the left column of the grid. In the right column of the grid next to each item, select the corresponding Form 1095-B field into which that data should be imported. See the form for reference. If there are fields in the file that do not have a corresponding place on the form, then do not assign them. For example, do not assign fields that contain the name and address of the Applicable Large Employer because that data is mapped from the client database and there are no corresponding fields listed in the dropdown list. After assigning all fields. Click Next.

Before assigning any fields, the program will prompt the user if they want to use the Automatic Default Assignment order. The default assignment order assumes that the CSV column order matches the form and does not have the Applicable Large Employer name and address in fields. The user can save time by structuring the CSV file to match the default assignment and then accepting the automatic default assignment during the import. A sample CSV file with the default column order can found in the program directory (1095CimportSample.csv)
Tips for making CSV files:

- Each record (row) in the CSV file must have an Employee name and SSN (the Form 1095-C recipient). If the employer is self-insured and is reporting Covered Individuals in Part III, then a Covered Individual should be included in the record and a record for each additional Covered Individual must follow the with the same Employee name and SSN. Each Covered Individual must have an SSN or Date of Birth. See the sample CSV file. The CSV file doesn't need to have all the same fields as the sample file. For example, if the employer is not self-insured then there are no Covered Individuals. Only assign the fields that are present.

- CSV files use commas to separate column values. DO NOT have commas in names, addresses, or amount fields.

- If using a spreadsheet program to create the CSV files, be sure the program does not format amounts with commas or dollar signs and be sure it does not omit leading zeros on social security numbers.

- For checkboxes, the CSV file can have X, 1, -1, Y, YES, T, or TRUE to indicate that the box is checked.

7. If all required fields have been assigned and no warning message is displayed, click Finish to complete the import.

8. You will be prompted to save the import settings. Saving the settings will allow you to quickly load the settings for future imports. Saving the settings is not necessary if you are using the automatic default assignment order.

9. Locate and select Form 1095-C in the Client Folder. Load the form and verify that the form was imported correctly and is completed properly.

Step 2

Printing Form 1095-C and Recipient Instructions. The Print 1095-C screen allows the user to select and print Form 1095-C for all recipients. This option is accessed by clicking the Print button while viewing Form 1095-C. Select the recipients from the list by clicking on the recipient name. To select a group of recipients that are next to each other, select the first; then, while holding down the SHIFT key, select the last recipient. To select multiple recipients that are not next to each other, hold the CTRL key down while selecting.

  • To print recipient instructions (page 2 and 4) for each selected recipient, check the box on the screen.
  • To mask the recipient's SSN and the SSN of covered individuals on the recipient copy of the form, check the box on the screen. CAUTION: Be sure to print the IRS copies with full SSN's. The SSN can only be masked on the recipient copy. The SSN cannot be masked on the copy filed with the IRS.

When finished selecting the recipients click the PRINT 1095-C button. Form 1095-C prints one to four pages per recipient. The second page and fourth page are the instructions, if that option is checked. Note that page 3 of the form is only completed if the employer is self-insured, but the page always prints.

Step 3

Complete Form 1094-C for the Employer. Form 1094-C is the transmittal form that must be submitted with the Form 1095-C. Complete this form manually.

Step 4

File the forms. A copy of Form 1095-C must be issued to each employee by January 31. Form 1094-C must be submitted with all of the Forms 1095-C attached to the IRS by February 28 (March 31 if filing electronically).

How did we do?

Form 1094-B / 1095-B

Form 2848 - Power of Attorney and Declaration of Representative

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