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What Do 1094 and 1095 Mean To You?

Wednesday, July 22, 2015  
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Are you an ALE? According to the Affordable Care Act (ACA), an ALE is an Applicable Large Employer, meaning an employer that had 50 or more full-time equivalent employees in the past year. Why does this matter? ALEs are responsible for the production and distribution of Forms 1094 and 1095 in accordance with Sections 6055 and 6056. ALEs that offer health insurance on a fully-insured basis are responsible for the 1094C and 1095C.


·         Form 1094-C is the Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns.

·          Form 1095-C is the Employer-Provided Health Insurance Offer and Coverage for employees. The health carrier will be responsible for the 1094B and the 1095B.

·         Self-insured groups have different responsibilities. 


A form must be filed for each employee who was a full-time employee of the employer for any month of the calendar year. If a full-time employee works for more than one employer that is a member of the same aggregate applicable large employer, that employee must receive a separate Form 1095-C from each employer.


All employers with 50 or more employees should continue to implement systems to collect the data as specified in Section 6055 and Section 6056. Believe it or not, based on the drafts of the forms, it appears as though they are more simplified than many originally expected.


If you need more information about the ACA or employer forms, please visit

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