: Used by Applicable Large Employers (ALEs) —those with 50 or more full-time equivalent employees—to transmit Forms 1095-C . : Used by Applicable Large Employers (ALEs) —those

: 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). : Used by Applicable Large Employers (ALEs) —those

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 : Used by Applicable Large Employers (ALEs) —those