1095-C and 1094-C: what we file
Forms generated, distributed, and filed. You review and approve.
ACA reporting forms can feel overwhelming when you're managing hourly employees. The 1095-C and 1094-C forms document your health coverage offers to the IRS and your employees. Understanding what these forms do and who handles what makes compliance straightforward.
Understanding the two forms
The 1095-C is an individual form that goes to each full-time employee. It shows month-by-month details of what health coverage you offered and whether the employee enrolled. Think of it as a health coverage W-2 for each person on your team.
The 1094-C is your company's transmittal form to the IRS. It summarizes all the individual 1095-C forms and includes company-level information about your ACA compliance approach.
Key filing deadlines
- Early March: Distribute 1095-C forms to employees
- End of March: File both forms electronically with the IRS
- Extensions available: But require formal request before the deadline
These deadlines shift slightly each year based on weekends and holidays. Your account manager confirms exact dates each filing season.
What happens behind the scenes
Benefi pulls enrollment data from your payroll system and our platform throughout the year. This continuous sync means your forms reflect accurate coverage information without manual tracking.
When filing season arrives, the system generates draft forms for your review. You'll see each employee's coverage codes, monthly statuses, and any safe harbor designations. Most employers spend one to two hours reviewing and approving their forms.
After your approval, Benefi handles distribution and filing. Employees receive their 1095-C forms electronically through secure delivery. The IRS receives both the 1094-C transmittal and all 1095-C forms through certified e-filing.
Corrections and amendments
Discovered an error after filing? Corrections happen through amended returns. The same review-and-approve process applies, just with updated forms and correction codes.
Late hires, terminations, and coverage changes all flow into the forms automatically. Class changes that affect MEC eligibility update in real-time. Variable-hour employees moving between full-time and part-time status get the right codes for each month.
Your role stays focused on review and approval. No spreadsheet management, no code lookups, no manual calculations. The platform handles technical compliance while you confirm the big picture looks right.
Your compliance checklist
Before filing season, ensure your payroll integration stays current. Check that employee classifications match between systems. Confirm any manual adjustments from the previous year carried forward correctly.
During review, focus on employees with complex situations: rehires, leaves of absence, or waiting period completions. The system flags these automatically, but your knowledge of individual circumstances ensures accuracy.
After filing, keep confirmation records with your tax documents. Employees may request duplicate forms for mortgage applications or other needs. The platform maintains copies for easy retrieval.