Contents of the Manage 1094-C Data Screen
Use the fields and options to configure the Manage 1094-C Data screen.
Contents
| Field | Description |
|---|---|
| Taxable Entity (ALE Member) |
Enter, or click
|
| Calendar Year |
This is the calendar year for which the 1094-C is being created. |
| Corrected |
Select this check box if you are correcting information on a Form 1094-C that was previously files with the IRS. If correcting information on the Authoritative Transmittal (identified on Part I, line 19, as the Authoritative Transmittal, which must be filed for each employer reporting aggregate employer-level data for all full-time employees of the employer), file a standalone fully completed Form 1094-C including the correct information and enter an “X” in the Corrected check box. Do not file a return correcting information on a Form 1094-C that is not the Authoritative Transmittal. |
| Sequence Number |
This field displays the sequence number of the 1094-C for the specified Calendar Year / Taxable Entity combination. If the 1094-C does not yet exist in the Manage 1094-C Data table, then a Sequence Number of 1 (one) will be assigned. The sequence number will be incremented by one for any correcting 1094-Cs entered for the same Calendar Year / Taxable Entity combination. |
| File Accepted |
This check box displays as selected when you processed this record on the Create 1094-C and 1095-C Electronic File screen using the Confirm Records as Accepted by the IRS processing option. The record is disabled and no longer editable if this check box is selected. |
| Generation ID |
This field displays the data file generation key created when an electronic file is generated for 1094-C and 1095-C transmission. This ID is used when you process the record on the Create 1094-C and 1095-C Electronic File screen using the Confirm Records as Accepted by the IRS processing option. |
to select, the taxable entity (ALE Member) for which the 1094-C record is being entered. The following Address values must be assigned to the taxable entity in the Configure Company Settings screen in order to be entered here:
Part I
Applicable Large Employer Member
| Field | Description |
|---|---|
| 1 Name of ALE Member (Taxable Entity Name) |
This field displays the name of the employer for which the 1094-C record is being entered. This field loads the taxable entity name assigned to the taxable entity on the Configure Company Information screen. |
| 2 Employer Identification Number (EIN) |
This field displays the Employer Identification Number (EIN) of the employer for which the 1094-C record is being entered. This field loads the tax ID assigned to the taxable entity on the Configure Company Information screen. |
| 3 Street Address (including room or suite number) |
This field displays the street address (including room or suite number) of the employer for which the 1095-C record is being entered. This field loads the Address Line 1, Address Line 2, and Address Line 3 assigned to the taxable entity on the Configure Company Information screen. |
| 4 City or Town |
This field displays the city or town of the taxable entity for which the 1094-C record is being entered. This field loads the city assigned to the taxable entity on the Configure Company Information screen. |
| 5 State/Province |
This field displays the state/province of the taxable entity for which the 1094-C record is being entered. This field loads the state/province assigned to the taxable entity on the Configure Company Information screen. |
| 6 Country and ZIP or Foreign Postal Code |
This field displays the country and ZIP or foreign postal code of the taxable entity for which the 1094-C record is being entered. This field loads the country and postal code assigned to the taxable entity on the Configure Company Information screen. |
| 7 Person to Contact |
Enter, click
|
| 8 Contact Telephone Number |
Enter the contact telephone number of the taxable entity for which the 1094-C record is being entered. This field loads the telephone number assigned to the taxable entity on the Configure Company Information screen. |
Designated Government Entity
| Field | Description |
|---|---|
| Designated Government Entity (DGE) (if applicable) |
Enter, or click
Note: A DGE is a person or persons that are part of or related to the Governmental Unit that is the ALE Member and that is appropriately designated for purposes of these reporting requirements. In the case of a Governmental Unit that has delegated some or all of its reporting responsibilities to a DGE with respect to some or all of its employees, one Authoritative Transmittal must still be filed for that Governmental Unit reporting aggregate employer-level data for all employees of the Governmental Unit (including those for whom the Governmental Unit has delegated its reporting responsibilities). For more information, see
Authoritative Transmittal for Employers Filing Multiple Forms 1094-C.
|
| 9 Designated Government Entity Name |
This field displays the name of the Designated Government Entity (DGE) which is filing on behalf of the employer. This field loads the taxable entity name assigned to the DGE on the Configure Company Information screen. |
| 10 DGE Employee identification Number (EIN) |
This field displays the Employer Identification Number (EIN) of the DGE which is filing on behalf of the employer. This field loads the tax ID assigned to the DGE on the Configure Company Information screen. |
| 11 DGE Street Address (including room/suite number) |
This field displays the street address (including room or suite number) of the DGE which is filing on behalf of the employer. This field loads the Address Line 1, Address Line 2, and Address Line 3 assigned to the DGE on the Configure Company Information screen. |
| 12 DGE City or Town |
This field displays the city or town of the DGE which is filing on behalf of the employer. This field loads the city assigned to the DGE on the Configure Company Information screen. |
| 13 DGE State/Province |
This field displays the state/province of the DGE which is filing on behalf of the employer. This field loads the state/province assigned to the DGE on the Configure Company Information screen. |
| 14 DGE Country and ZIP or Foreign Postal Code |
This field displays the country and ZIP or postal code of the DGE which is filing on behalf of the employer. This field loads the country and ZIP or postal code assigned to the DGE on the Configure Company Information screen. |
| 15 DGE Person to Contact |
Enter, or click
|
| 16 DGE Contact Telephone Number |
This field can be used to enter the contact telephone number of the DGE which is filing on behalf of the employer. This field loads the telephone number assigned to the DGE on the Configure Company Information screen. |
Applicable Large Employer Member (ALE Member)
| Field | Description |
|---|---|
| 18 Total Number of Forms 1095-C Submitted with this Transmittal |
Enter the total number of Forms 1095-C submitted with this Form 1094-C transmittal. |
Part II - ALE Member Information
| Field | Description |
|---|---|
| 19 Authoritative Transmittal for this ALE Member |
If this Form 1094-C transmittal is the Authoritative Transmittal that reports aggregate employer-level data for the employer, Select this check box and complete Parts II, III, and IV, to the extent applicable. Otherwise, complete the signature portion of Form 1094-C and leave the remainder of the form (lines 20-22 of Part II, and all of Parts III and IV) blank. Note: There must be only one Authoritative Transmittal filed for each employer. If this is the only Form 1094-C being filed for the employer, this Form 1094-C must report aggregate employer-level data for the employer and be identified on line 19 as the Authoritative Transmittal. If multiple Forms 1094-C are being filed for an employer so that Forms 1095-C for all full-time employees of the employer are not attached to a single Form 1094-C transmittal (because Forms 1095-C for some full-time employees of the employer are being transmitted separately), one of the Forms 1094-C must report aggregate employer-level data for the employer and be identified on line 19 as the Authoritative Transmittal.
|
| 20 Total number of Forms 1095-C filed by and/or on behalf of ALE Member |
Enter the total number of Forms 1095-C that will be filed by and/or on behalf of the employer. This includes all Forms 1095-C that are filed with this transmittal including those filed for any individuals who enrolled in the employer-sponsored self-insured plan, and for any Forms 1095-C filed with a separate transmittal filed by or on behalf of the employer. |
| 21 ALE Member is a member of an Aggregated ALE Group |
Select this check box if the employer was a member of an Aggregated ALE Group during any month of the calendar year. If you select this check box, you need to:
Clear this check box if the employer was not a member of an Aggregated ALE Group for all 12 months of the calendar year. If this is the case, do not complete Part III - column (d), or Part IV. |
22 Certifications of Eligibility
If you select the Authoritative Transmittal for this ALE Member check box, the Certifications of Eligibility (Field 22) fields will be enabled.
| Field | Description |
|---|---|
| Qualifying Offer Method |
Select this check box if the employer is eligible to use and is using the Qualifying Offer Method to report the information on Form 1095–C for one or more full-time employees. According to the IRS instructions, to be eligible to use the Qualifying Offer Method, the employer must certify that it made a Qualifying Offer to one or more of its full-time employees for all months during the year in which the employee was a full-time employee for whom an employer shared responsibility payment could apply. If the employer reports using this method, it must not complete on Form 1095-C, Part II, line 15, for any month for which a Qualifying Offer is made. Instead, it must enter the Qualifying Offer code 1A on Form 1095-C, line 14, to indicate that the employee received a Qualifying Offer for all 12 months (in which case the employer must not, for any month, report the dollar amount on line 15). An employer is not required to use the Qualifying Offer Method, even if it is eligible and instead may enter on line 14 the applicable offer code and on line 15 the dollar amount required as an employee contribution for the lowest-cost employee-only coverage providing minimum value for that month. If the employer is eligible to use the Qualifying Offer Method, it may report on Form 1095–C by entering the Qualifying Offer code 1A on Form 1095–C, line 14, for any month for which it made a Qualifying Offer to an employee, even if the employee did not receive a Qualifying Offer for all 12 calendar months. However, if employee receives a Qualifying Offer for less than all 12 months, the employer must furnish a copy of Form 1095-C to the employee unless the Qualifying Offer Method Transition Relief described later applies for 2015. |
| Reserved/Qualifying Offer Method Transition Relief |
Note: If the reporting information is for a calendar year after
2015, this field is disabled and labeled
Reserved since it is no longer applicable.
Select this check box if the employer is eligible for and is using the Qualifying Offer Method Transition Relief for the 2015 calendar year to report information on Form 1095-C for one or more full-time employees. According to IRS instructions, to be eligible to use the Qualifying Offer Method Transition Relief, the employer must certify that it made a Qualifying Offer for one or more months of calendar year 2015 to at least 95% of its full-time employees. For this purpose, an employee in a Limited Non-Assessment Period is not included in the 95% calculation. If an employer reports using this method, it must not complete Form 1095-C, Part II, line 15, for any month for which a Qualifying Offer is made or for which Qualifying Offer Method Transition Relief applies. An employer that reports using this method must enter on Form 1095–C, line 14, either the Qualifying Offer code 1A for any months for which the employee received a Qualifying Offer, or the Qualifying Offer Method Transition Relief code 1I for any months for which the employee did not receive a Qualifying Offer. An employer is not required to use this method, even if it is eligible and the employer may report on line 14 the applicable offer code and on line 15 the dollar amount required as an employee contribution for the lowest-cost employee-only coverage providing minimum value for that month. An employer may not, for any month, use code 1A or code 1I and also report the dollar amount on line 15. |
| Reserved/Section 4980H Transition Relief |
Note: If the reporting information is for a calendar year after
2016, this field is disabled and labeled
Reserved since it is no longer applicable.
Select this check box if the employer is eligible for section 4980H Transition Relief under either:
For a description of the relief, including which employers are eligible for the relief, see Section 4980H Transition Relief for 2015 of the IRS Instructions for Forms 1094-C and 1095-C. If you select this check box, you must also complete Form 1094-C, Part III, column (e), Section 4980H Transition Relief Indicator, to indicate the type of section 4980H transition relief for which it is eligible. |
| 98% Offer Method |
Check this box if the employer is eligible for and is using the 98% Offer Method. According to the IRS instructions, to be eligible to use the 98% Offer Method, an employer must certify that taking into account all months during which the individuals were employees of the employer and were not in a Limited Non-Assessment Period, the employer offered, affordable health coverage providing minimum value to at least 98% of its employees for whom it is filing a Form 1095-C employee statement, and offered minimum essential coverage to those employees’ dependents. The employer is not required to identify which of the employees for whom it is filing were full-time employees, but the employer is still required, under the general reporting rules, to file Forms 1095-C on behalf of all its full-time employees who were full-time employees for one or more months of the calendar year. To ensure compliance with the general reporting rules, an employer should confirm for any employee for whom it fails to file a Form 1095-C that the employee was not a full-time employee for any month of the calendar year. (For this purpose, the health coverage is affordable if the employer meets one of the section 4980H affordability safe harbors.) Example of Employer Eligible for 98% Offer Method An employer has 325 employees. Out of the 325 employees, the employer identifies 25 employees as not possibly being full-time employees because they are scheduled to work 10 hours per week and are not eligible for additional hours. Out of the remaining 300 employees, 295 are offered affordable minimum value coverage for all periods during which they are employed other than any applicable waiting period (which qualifies as a Limited Non-Assessment Period). The employer files a Form 1095-C for each of the 300 employees (excluding the 25 employees that it identified as not possibly being full-time employees). The employer may use the 98% Offer Method because it makes an affordable offer of coverage that provides minimum value to at least 98% of the employees for whom Employer files a Form 1095-C. Using this method, the employer does not identify whether each of the 300 employees is a full-time employee. However, the employer must still file a Form 1095-C for all of its full-time employees. The employer chooses to file a Form 1095-C on behalf of all 300 employees, including the five employees to whom it did not offer coverage, because if one or more of those employees was, in fact, a full-time employee for one or more months of the calendar year, the employer would be required to have filed a Form 1095-C on behalf of those employees. |
Part III - ALE Member Information Monthly
23 All 12 Months
| Field | Description |
|---|---|
| a) Minimal Essential Coverage Offer Indicator |
From the drop-down list, select Yes or No to specify whether or not minimal essential coverage was offered to at least 95% of full-time employees/dependents for entire year. Warning: Do not populate this field if minimal essential coverage was offered to at least 95% of full-time employees and dependents for some months of the year, but not in other months within the same year.
The following are the criteria for Column (a) Minimum Essential Coverage Offer Indicator in Form 1094-C:
|
| b) Full-Time Employee Count for ALE Member |
Enter the number of full-time employees for each month, but do not count any employee in a Limited Non-Assessment Period. (If the number of full-time employees (excluding employees in a Limited Non-Assessment Period) for a month is zero, enter 0.) |
| c) Total Employee Count for ALE Member |
Enter the total number of all of your employees, including full-time employees and non-full-time employees and employees in a Limited Non-Assessment Period, for each calendar month. An employer must choose to use one of the following days of the month to determine the number of employees per month and must use that day for all months of the year:
If the total number of employees was the same for every month of the entire calendar year, enter that number in line 23, column (c) All 12 Months or in the boxes for each month of the calendar year. If the number of employees for any month is zero, enter 0. |
| d) Aggregated Group Indicator |
From the drop-down list, select Yes or No to specify whether or not the taxable entity was a member of an Aggregated ALE Group. Warning: Do not populate this field if the taxable entity was a member of an Aggregated ALE Group for some months of the year, but not in other months within the same year.
An employer must complete this column if it checked Yes on line 21, indicating that, during any month of the calendar year, it was a member of an Aggregated ALE Group. If the employer was a member of an Aggregated ALE Group during each month of the calendar year, enter X in the All 12 Months box or in the boxes for each of the 12 calendar months. If the employer was not a member of an Aggregated ALE Group for all 12 months but was a member of an Aggregated ALE Group for one or more month(s), enter X in each month for which it was a member of an Aggregated ALE Group. If an employer enters X in one or more months in this column, it must also complete Part IV. |
| e) Section 4980H Transition Relief |
Note: If the reporting information is for a calendar year after
2016, this column will be disabled.
Select the applicable code if the employer certified Section 4980H Transition Relief eligibility in all 12 months. Valid options are:
An employer will not be eligible for both types of relief. |
Lines 24 Jan to 35 Dec (Monthly Information)
Use lines 24 Jan to 35 Dec to specify information for each month of the calendar year. Each monthly line has the following columns:
| Field | Description |
|---|---|
| a) Minimal Essential Coverage Offer Indicator |
From the drop-down list, select Yes or No to specify whether or not minimal essential coverage was offered to at least 95% of full-time employees/dependents for the calendar month. |
| b) Full-Time Employee Count for ALE Member |
Enter the number of full-time employees for the calendar month. Do not count any employee in a Limited Non-Assessment Period. |
| c) Total Employee Count for ALE Member |
Enter the total number of all of your employees, including full-time employees and non-full-time employees and employees in a Limited Non-Assessment Period, for the calendar month. |
| d) Aggregated Group Indicator |
From the drop-down list, select Yes or No to specify whether or not the taxable entity was a member of an Aggregated ALE Group. |
| e) Section 4980H Transition Relief |
Select the applicable code if the employer certified Section 4980H Transition Relief eligibility in the calendar month. Valid options are:
An employer will not be eligible for both types of relief. |
Subtask
| Subtask | Description |
|---|---|
| Part IV - Other ALE Members of Aggregated ALE Group | Select this link to enter information for other members of aggregated ALE group. |