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Employers subject to section 4980H of the Internal Revenue Code (Code), generally meaning employers with 50 or more full-time employees (including full-time equivalent employees) in the preceding calendar year, use Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns,
Note: The FTB encourages you to file electronically even if you are filing fewer than 250 returns.
1094-B vs. 1094-C: Filing Form 1094-C is a requirement for ALEs. Theres also another 1094 Form (confusing, we know) called 1094-B. This form is submitted no matter your company size if you provide fully insured health coverage, but its completed and submitted by your provider.
ing to the IRS instructions, employers that find errors in a transmittal that is not the Authoritative Transmittal are not required to correct the form. As summarized above, employers should correct errors on Forms 1094-C and 1095-C, enter X in the CORRECTED checkbox and refile the form with the IRS.
Filing electronically: Register early Go to for information on how to register and use the Affordable Care Act Information Returns (AIR) electronic filing program.
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