CREATE 1094-C AND 1095-C DATA

Generate 1094-C and 1095C records from this screen. You must generate all the 1095-C data for each employee first before generating the 1095-C data for the company. The 1094-C report provides information on how many 1095c reports are being submitted.

The following steps are recommended:

1. Run this application for the Reporting Type of 1095-C.

2. Open Manage 1095-C Data application to review and, if necessary, edit the records. You may also manually add a record if needed.

3. Run this application for the Reporting Type of 1094-C to generate the 1094-C records.

Location

Reporting Type

Use the options in this group box to select the type of reporting data to generate.

1095-C

Select this option to generate 1095-C records. After running the screen process, you can access and maintain the generated records on the Manage 1095-C Data screen.

A 1094-C is reported for a single Applicable Large Employer (ALE). However, if applicable, it also includes a list of other ALE members which are members of the same Aggregated ALE Group. In order to include the appropriate ALE members of an Aggregated ALE Group, when running this application, specify only the Taxable Entities which belong to the Aggregated ALE Group.  A 1094-C record will be generated for each Taxable Entity and the appropriate members will be listed in Parti IV- Other ALE Members of Aggregated ALE Group.

1094-C

Select this option to generate 1094-C records. After running the screen process, you can access and maintain the generated records on the Manage 1094-C Data screen.

Selection Ranges

Calendar Year

Range Type

This field always displays the range type One. You can only select one calendar year to include in the process.

Start

Enter the 4-digit calendar year in this field. The application will gather 1095-C data for the entered year

Taxable Entity

Range Type

This field always displays the range type One. You can select only one taxable entity to include in the process.

If you are generating the 1094-C data for an Aggregated ALE Group, you must select the Member of an Aggregate ALE Group check box and specify the other Taxable Entities for processing in the Other Taxable Entities (Other ALE Members) subtask.

Start

Enter, or click  to select, the taxable entity you want to include in the process. If you selected the 1094-C reporting type, the screen will generate 1094-C data for the specified taxable entity. If selected 1095-C reporting type, the application generate 1095-C date for employees linked to the taxable entity. 

Authoritative Transmittal

Check this box to indicate that this entity is the Authoritative Transmittal if you are creating 1094-Cs for an aggregated ALE group.

Authoritative Transmittal for Employers Filing Multiple Forms 1094-C A Form 1094-C must be filed when an employer files one or more Forms 1095-C.An employer may choose to file multiple Forms 1094-C, accompanied by Forms 1095-C for some of its employees, provided that a Form 1095-C is filed for each employee for whom the employer is required to file.
In the case of an Aggregated ALE Group, each separate employer (referred to in these instructions as an ALE Member or employer) must file its own Authoritative Transmittal. Although an employer may file multiple Forms 1094-C, one “Authoritative Transmittal” Form 1094-C, identified on line 19, Part I as the Authoritative Transmittal, must be filed for each employer reporting aggregate employer-level data for all full-time employees of the employer.

Specifically, one Authoritative Transmittal must be filed for each employer, even if multiple Forms 1094-C are filed by and on behalf of that single employer. For example, if an employer intends to file a separate Form 1094-C for each of its two divisions to transmit Forms 1095-C for each division’s full-time employees, one of the Forms 1094-C filed must be designated as the Authoritative Transmittal and report aggregate employer-level data for both divisions, as required in Parts II, III, and IV of Form 1094-C. The same rules apply in the case of a Governmental Unit that has delegated its reporting responsibilities for some of its employees to another Governmental Unit—see Designated Governmental Entity (DGE) in the Definitions section of these instructions for more information. In the case of a Governmental Unit that has delegated its reporting responsibilities for some of its employees, the Governmental Unit must ensure that among the multiple Forms 1094-C filed by or on behalf of the Governmental Unit transmitting Forms 1095-C for the Governmental Unit’s employees, one of the filed Forms 1094-C is designated as the Authoritative Transmittal and reports aggregate employer-level data for the Governmental Unit, as required in Parts II, III, and IV of Form 1094-C. Example. County is an ALE made up of ALE Members School District, Police District, and County General Office. School District designates the state to report on behalf of the teachers and reports for itself for its remaining full-time employees. In this case, either the School District or the state must file an Authoritative Transmittal reporting aggregate employer-level data for the School District.

Member of an Aggregated ALE Group

Select this check box if the specified taxable entity is a member of an aggregated ALE group. If you select this check box, specify the other members in the Other Taxable Entities (Other ALE Members) subtask

Employees

Range Type

Select the type of employee range to be included in the processing. You can select one of the standard range types (All, Range, One, From Beginning, and To End) or they may opt to run the process for a set of non-contiguous Employee IDs.

From the drop-down list, select the employee range option to include on this report. Valid options are:

• All - Select this option to include all employees in the process.

• One - Select this option to include only one employee in the process. Enter the employee in the Start field.

• Range - Select this option to include a range of employees in the process. The range begins with the employee entered in the Start field and it ends with the employee entered in the End field.

• From Beginning - Select this option to include the first employee up to the employee entered in the End field.

• To End - Select this option to include the employee entered in the Start field up to the last employee.

Start

Enter, or click to select, the starting value for the employee range.

End

Enter, or click to select, the starting value for the employee range.

Employee Non-Contiguous Range

Select this check box to select a non-contiguous range for employee selection. Use the Employee Non-Contiguous Range subtask to select the range of items you would like to include in the processing.

Form 1094-C Options

ALE Member Total Employee Count Method (Fields 23b-25b)

According to IRS instructions, 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.

First Day of Each Month

Select this option to use the first day of each month to determine the employee count.

Last Day of Each Month

Select this option to use the last day of each month to determine the employee count.

12th Day of Each Month

Select this option to use the 12th day of each month to determine the employee count.

First Day of First Payroll Period Starting in Each Month

Select this option to use the first day of the first payroll period that starts during each month to determine the employee count.

Last Day of First Payroll Period Starting During Each Month (last day must fall within the same calendar month)

Select this option to use the last day of the first payroll period that starts during each month to determine the employee count. You can select this option provided that for each month that last day falls within the calendar month in which the payroll period starts.

Certifications of Eligibility (Field 22)

Qualifying Offer Method

Select this 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.

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.

Qualifying Offer Method Transition Relief

Select this 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.

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.

Section 4980H Transition Relief

Select this box if the employer is eligible for section 4980H Transition Relief under either:

1. 2015 Section 4980H Transition Relief for ALEs with Fewer Than 100 Full-Time Employees, Including Full-Time Equivalent Employees (50-99 Transition Relief), or

2.  2015 Transition Relief for Calculation of Assessable Payments Under Section 4980H(a) for ALEs with 100 or More Full-Time Employees, Including Full-Time Equivalent Employees (100 or More Transition Relief).

For a description of the relief, including which employers are eligible for the relief, see Section 4980H Transition Relief for 2015, later. If an employer checks this box, it 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

Select this box if the employer is eligible for and is using the 98% Offer Method.

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 MethodAn 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.

Designated Government Entity (DGE)

Enter, or click to select, the designated governmental taxable entity which is filing on behalf of the employer for which the 1094-C record is being entered. The following Address values must be assigned to the taxable entity in the Configure Company Information screen in order to be entered here:

• Address Line 1

• City

• State/Province

• Country

• Postal Code

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.

If you are a Designated Governmental Entity (DGE) filing on behalf of an employer, enter the necessary information in the Designated Government Entity (DGE), DGE Person to Contact, and DGE Contact Telephone Number fields. If you are not a DGE filing on behalf of an employer do not enter information in these fields. For more information, see Designated Governmental Entity (DGE) in the Definitions section of the IRS Instructions for Forms 1094-C and 1095-C: http://www.irs.gov/instructions/i109495c/ar01.html#d0e627.

DGE Person to Contact

Enter, or click to select, the contact Person who is responsible for answering any questions regarding the 1094-C.

DGE Contact Telephone Number

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.

Options

Overwrite Existing Records

Select this check box if you would like to overwrite any existing non-voided, non-corrected 1095-C or 1094-C records for the Employee/Calendar Year/Taxable Entity combination. This check box should be used when you have identified an error in the setup or employee information that requires you to overwrite and correct the employee’s existing records.

If you do not select this check box and a non-voided, non-corrected record already exists for the Employee/Calendar Year/Taxable Entity combination, this application will not overwrite those existing records and an error message will be generated on the Error/Warning report.

Contact Employee

Enter, or click to select, the employee to contact who is responsible for answering any questions regarding the reporting.

Contact Telephone Number

This disabled field displays the name of the specified employee to contact.

Subtask