1,094 May 2026

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- IRS (.gov) Instructions for Forms 1094-C and 1095-C (2025) - IRS

: Employers use this form to certify if they used specific reporting methods, such as the 98% Offer Method (providing coverage to at least 98% of full-time employees). Form 1094-C is used to report to the

: It identifies if an employer is part of an Aggregated ALE Group (multiple companies under common control). Form 1094-C is used to report to the