1,094 May 2026

For large employers, Form 1094-C is critical for determining liability under the "employer shared responsibility" provisions.

Questions and answers about information reporting by ... - IRS For large employers, Form 1094-C is critical for

: It identifies if an employer is part of an Aggregated ALE Group (multiple companies under common control). For large employers

: An ALE must designate one Form 1094-C as the "Authoritative Transmittal" to report aggregate data for the entire organization. For large employers, Form 1094-C is critical for