EBIA Form 1094/1095 Workbook for Employers and Advisors

This comprehensive online resource analyzes information from multiple IRS sources to provide the information employers need to prepare and file Forms 1094 and 1095.

Anyone responsible for benefits compliance—employers, advisors, and service providers—can use our practical and fully supported analysis to help professionals understand who must file, which forms to file, what information must be compiled, and how to report it.

• Reporting Fundamentals. Learn why reporting is required, which employers must report, how reporting ties into other ACA requirements, and what IRS guidance is available.
• Getting Started. A summary of key ACA concepts (including identifying full-time employees, minimum essential coverage, affordability, minimum value, and offers of coverage) and what information employers need to compile to accurately complete the forms.
• Detailed Analysis. Line-by-line review of the forms, identifying the purpose of each line, what is needed to complete it, special reporting rules, and practical tips.
• Filing the Forms. Explanation of the process of filing with the IRS and furnishing statements to employees.
• Scenarios. Overview of numerous reporting scenarios, illustrated with sample filled-in forms.
• Frequently Asked Questions. Answers to customer questions at IRS and EBIA webinars.
• Penalty Assessment. Explanation of the IRS process for assessing and collecting employer shared responsibility penalties, including steps to reduce the likelihood of receiving an assessment notice and to decrease or eliminate proposed penalties if one is received.

• Current - Form 1094/1095 Workbook
  • I. Introduction
  • II. Governing Law and Other Resources
  • III. Legal Context: Why Is Reporting Required?
  • IV. Easy as ABC: Basics of the Reporting Forms
  • V. [Reserved]
  • VI. Getting Started: What Information Is Needed to Complete the C Forms?
  • VII. Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
  • VIII. Form 1095-C Report/Employee Statement: Employer-Provided Health Insurance Offer and Coverage
  • IX. Furnishing Employee Statements
  • X. Filing With the IRS
  • XI. [Reserved]
  • XII. Documentation and Recordkeeping
  • XIII. Common Reporting Scenarios
  • XIV. FAQs and Recurring Issues
  • XV. Penalty Assessment
  • Index
  • Appendix
• Archives - Form 1094/1095 Workbook
  • 2017
    • I. Introduction
    • II. Governing Law and Other Resources
    • III. Legal Context: Why Is Reporting Required?
    • IV. Easy as ABC: Basics of the Reporting Forms
    • V. [Reserved]
    • VI. Getting Started: What Information Is Needed to Complete the C Forms?
    • VII. Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
    • VIII. Form 1095-C Report/Employee Statement: Employer-Provided Health Insurance Offer and Coverage
    • IX. Furnishing Employee Statements
    • X. Filing With the IRS
    • XI. [Reserved]
    • XII. Documentation and Recordkeeping
    • XIII. Common Reporting Scenarios
    • XIV. FAQs and Recurring Issues
    • XV. Penalty Assessment
    • Index
    • Appendix
  • 2016
    • I. Introduction
    • II. Governing Law and Other Resources
    • III. Legal Context: Why Is Reporting Required?
    • IV. Easy as ABC: Basics of the Reporting Forms
    • V. [Reserved]
    • VI. Getting Started: What Information Is Needed to Complete the C Forms?
    • VII. Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
    • VIII. Form 1095-C Report/Employee Statement: Employer-Provided Health Insurance Offer and Coverage
    • IX. Furnishing Employee Statements
    • X. Filing With the IRS
    • XI. [Reserved]
    • XII. Documentation and Recordkeeping
    • XIII. Common Reporting Scenarios
    • XIV. FAQs and Recurring Issues
    • Index
      • A
      • B
      • C
      • D
      • E
      • F
      • G
      • H
      • I
      • L
      • M
      • O
      • P
      • R
      • S
      • T
    • Appendix
      • Resources
  • 2015
    • I. Introduction
    • II. Governing Law and Other Resources
    • III. Legal Context: Why Is Reporting Required?
    • IV. Easy as ABC: Basics of the Reporting Forms
    • V. [Reserved]
    • VI. Getting Started: What Information Is Needed to Complete the C Forms?
    • VII. Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
    • VIII. Form 1095-C Report/Employee Statement: Employer-Provided Health Insurance Offer and Coverage
    • IX. Furnishing Employee Statements
    • X. Filing With the IRS
    • XI. [Reserved]
    • XII. Documentation and Recordkeeping
    • XIII. Common Reporting Scenarios
    • Index
      • A
      • B
      • C
      • D
      • E
      • F
      • H
      • I
      • L
      • M
      • O
      • P
      • S
      • T
    • Appendix
      • Resources