Thursday, December 1, 2016

2016 Tax Year Changes for Form 1094-C

Yesterday we learned about the new changes coming to Form 1095-C in 2017 for the 2016 filing season. And we’d certainly be remiss to not mention the changes to its accompanying form, Form 1094-C.

Transmittal Form 1094-C
As you may know, Form 1094-C is the transmittal form of Form 1095-C, and it summarizes the data found in its accompanying ACA return. It’s filed by Applicable Large Employers who are required to offer health insurance coverage to their fifty or more full-time employees. You don’t need to send a copy of Form 1094-C to your employees with their Form 1095-C, but it is required to have the Form 1094-C to the IRS by their ACA filing deadlines, which are:
  • February 28, 2017, for paper filers and
  • March 31, 2017, for e-filers.
So now that we’ve got all the basics out of the way…

The Changes
There are two form revisions to Form 1094-C that you’ll want to make note of:
  • Line 22, box B has been designated “Reserved” and should not be used. This box used to indicate the Qualifying Offer Method Transition Relief, which is no longer available for 2016.
  • “Section 4980H” was put in before “Full-Time Employee Count for ALE Member” in Part III, column (b), to remind those filing that the section 4980H definition of “full-time employee” should be used for filling out this column, not any other definition an ALE may use for other purposes.
So there you have it. And don’t forget that ExpressIRSForms is here to guide you through all the changes the ACA Forms encounter while helping you e-file them accurately and on time!

For more information on e-filing your ACA Forms with ExpressIRSForms, check out our website, or give us a call! Our friendly support team is here to help by phone (704-684-4751) and live chat Monday through Friday, 9:00 a.m. to 6:00 p.m. EST and by email 24/7 at

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