--- title: What is a 1094/1095 Form? description: ACA requirements for forms 1094/1095 --- - [724-717-6004](tel:7247176004) [![Getting Started is Easy](https://no-cache.hubspot.com/cta/default/6680537/4daca9d5-4d43-4aac-bdcd-30d781af3c89.png)](https://cta-redirect.hubspot.com/cta/redirect/6680537/4daca9d5-4d43-4aac-bdcd-30d781af3c89) [tel:7247176004](tel:7247176004) [![](https://www.kuzneski.com/hs-fs/hubfs/Kuzneski%20Logo.%20Final-2.jpg?width=1441&height=282&name=Kuzneski%20Logo.%20Final-2.jpg)](https://www.kuzneski.com) - [ARE WE A FIT?](https://www.kuzneski.com/are-we-a-fit) - [EMPLOYEE BENEFITS](https://www.kuzneski.com/services/employee-benefits) - [HR & COMPLIANCE](https://www.kuzneski.com/services/hr-compliance) - [PAYROLL & HRIS](https://www.kuzneski.com/services/payroll-hris) - [BUSINESS INSURANCE](https://www.kuzneski.com/services/business-insurance) - [ABOUT](https://www.kuzneski.com/about-kuzneski-insurance-group) - [ABOUT US](https://www.kuzneski.com/about-kuzneski-insurance-group) - [CAREERS](https://www.kuzneski.com/careers) - [INTERNSHIPS](https://www.kuzneski.com/internships) - [LEARN](https://www.kuzneski.com/blog) - [BLOG](https://www.kuzneski.com/blog) - [Compliance Webinars](https://www.kuzneski.com/compliance-webinars) - [ARE WE A FIT?](https://www.kuzneski.com/are-we-a-fit) - [EMPLOYEE BENEFITS](https://www.kuzneski.com/services/employee-benefits) - [HR & COMPLIANCE](https://www.kuzneski.com/services/hr-compliance) - [PAYROLL & HRIS](https://www.kuzneski.com/services/payroll-hris) - [BUSINESS INSURANCE](https://www.kuzneski.com/services/business-insurance) - [ABOUT](https://www.kuzneski.com/about-kuzneski-insurance-group) - [ABOUT US](https://www.kuzneski.com/about-kuzneski-insurance-group) - [CAREERS](https://www.kuzneski.com/careers) - [INTERNSHIPS](https://www.kuzneski.com/internships) - [LEARN](https://www.kuzneski.com/blog) - [BLOG](https://www.kuzneski.com/blog) - [Compliance Webinars](https://www.kuzneski.com/compliance-webinars) [HR & Compliance](https://www.kuzneski.com/blog/tag/hr-compliance), [Health Insurance](https://www.kuzneski.com/blog/tag/health-insurance) # What is a 1094/1095 Form? [Stephanie Rosenberger](https://www.kuzneski.com/blog/author/stephanie-rosenberger) / November 6, 2015 [![Share on facebook](https://7528309.fs1.hubspotusercontent-na1.net/hub/7528309/hubfs/raw_assets/public/mV0_d-web-default-modules_hubspot/img/facebook-color.png?width=24&name=facebook-color.png)](http://www.facebook.com/share.php?u=) [![Share on linkedin](https://7528302.fs1.hubspotusercontent-na1.net/hub/7528302/hubfs/raw_assets/public/mV0_d-web-default-modules_hubspot/img/linkedin-color.png?width=24&name=linkedin-color.png)](http://www.linkedin.com/shareArticle?mini=true&url=) [![Share on twitter](https://7528304.fs1.hubspotusercontent-na1.net/hub/7528304/hubfs/raw_assets/public/mV0_d-web-default-modules_hubspot/img/twitter-color.png?width=24&name=twitter-color.png)](https://twitter.com/intent/tweet?original_referer=&url=&source=tweetbutton&text=) [![Share on pinterest](https://7528311.fs1.hubspotusercontent-na1.net/hub/7528311/hubfs/raw_assets/public/mV0_d-web-default-modules_hubspot/img/pinterest-color.png?width=24&name=pinterest-color.png)](http://pinterest.com/pin/create/button/?url=&media=) It seems like another day, another ACA requirement. The most recent requirement generating a buzz is the filing of the 1094 and 1095 forms. To give you a background, the Affordable Care Act (ACA) imposes reporting requirements for government to track compliance with the individual and employer mandates.  The ACA added section 6056 to the Internal Revenue Code, which requires applicable large employers (ALEs) to file information returns with the IRS and provide statements to full-time employees about the health insurance coverage the employer offered. Employers determine reporting requirements based on size and plan type (insured, self-insured or none at all) An ALE is a company that employs 50 full-time employees or more. Under this regulation, the ALE can be a single entity or a group of related entities. The “pay or play” mandate ALE status is determined on a “controlled group basis” which means companies that have a common owner or are otherwise related are generally combined and treated as a single employer. If two or more related companies together constitute an applicable large employer, each employer member will need to report, using its own EIN. The information provided on the forms determine whether an employee is eligible for the premium tax credit or if the employer owes a penalty. “Pay or play” comes into effect with all individuals and employer groups over 50. Currently, all individuals have to be covered by health insurance or pay a fine. On the employer end, all employers with at least 50 employees must provide health care coverage for employees or pay a fine. Some employers who provide coverage still may have to pay a fine, depending on the benefits provided, their cost, and employees’ ability to pay. The first mandatory reporting occurs during the first quarter of 2016. **So what are these forms and what do they mean? There are two sets of forms, the B series and the C series.** The 1094-B and 1095-B forms are meant to capture information on the individual. This information will be relayed to the government to verify if the individual has me the 2015 coverage criteria. If so, then the individual will not receive a tax penalty. In addition, these forms also help identify whether the individual should receive a tax credit. The 1094-B form is called the transmittal form and it is a cover page that gives a high level summary of the findings from the 1095-B form. The 1095-B form is where the individual enters their specific information. The 1094-C form is identical to the 1094-B form. On the 1095-C form however, this form tracks an employer’s employee’s coverage. ### [Stephanie Rosenberger](https://www.kuzneski.com/blog/author/stephanie-rosenberger) Stephanie has been a Client Advisor at KIG for more than 7 years, specializing in employee benefits and HR solutions. She loves cats and dogs, Yuengling (see picture at left), and spending time outdoors with her husband and 3 kids. She also volunteers at the Indiana County Child & Youth Services as a foster care advocate. [Follow me on Facebook](https://www.facebook.com/stephanie.sherryrosenberger) [Follow me on LinkedIn](https://www.linkedin.com/in/stephaniesherryrosenberger/) ### Share Your Thoughts ## You may also like [HR & Compliance](https://www.kuzneski.com/blog/tag/hr-compliance), [FAQs](https://www.kuzneski.com/blog/tag/faqs) ## [Who Needs to File Forms 1094 and 1095?](https://www.kuzneski.com/blog/who-needs-to-file-forms-1094-and-1095) [Jason Levan](https://www.kuzneski.com/blog/author/jason-levan) / November 18, 2021 [Read more](https://www.kuzneski.com/blog/who-needs-to-file-forms-1094-and-1095) [HR & Compliance](https://www.kuzneski.com/blog/tag/hr-compliance) ## [IRS Extends 1095 Filing Deadline](https://www.kuzneski.com/blog/irs-extends-1095-reporting-deadline) [Kuzneski Editors](https://www.kuzneski.com/blog/author/kuzneski-editors) / February 3, 2022 [Read more](https://www.kuzneski.com/blog/irs-extends-1095-reporting-deadline) ## Subscribe to our freshest ideas ## Headquarters 27 North Sixth Street Indiana, PA 15701 Phone: (724) 349-1919 [Contact Us](https://www.kuzneski.com/contact-us) ## Pittsburgh 6401 Penn Ave., 3rd Floor Pittsburgh, PA 15206 Phone: (724) 349-1919 [Contact Us](https://www.kuzneski.com/contact-us) ## Solutions - [Are We A Fit?](https://www.kuzneski.com/are-we-a-fit) - [Employee Benefits](https://www.kuzneski.com/services/employee-benefits) - [HR & Compliance](https://www.kuzneski.com/services/hr-compliance) - [Payroll & HRIS](https://www.kuzneski.com/services/payroll-hris) - [Business Insurance](https://www.kuzneski.com/services/business-insurance) ## About - [About Us](https://www.kuzneski.com/about-kuzneski-insurance-group) - [Careers](https://www.kuzneski.com/careers) ## Learn - [Blog](https://www.kuzneski.com/blog) - [COVID-19 Response](https://www.kuzneski.com/covid-19) - [COVID-19 Webinars](https://www.kuzneski.com/covid-19-webinars) ### Subscribe to our freshest ideas ## Follow [Follow us on Facebook](https://www.facebook.com/kuzneskigroup/) [Follow us on LinkedIn](https://www.linkedin.com/company/kuzneski-financial-group/) [Follow us on Twitter](https://twitter.com/KuzneskiGroup) [Follow us on Instagram](https://www.instagram.com/kuzneskiig/?hl=en) --- [![Kuzneski Logo](https://www.kuzneski.com/hs-fs/hubfs/Kuzneski%20Logo.%20White.png?width=250&height=143&name=Kuzneski%20Logo.%20White.png "Kuzneski Logo")](https://www.kuzneski.com/) Copyright © 2026 Kuzneski Insurance Group - [Legal Stuff](https://www.kuzneski.com/legal-stuff) - [Privacy Policy](https://www.kuzneski.com/privacy-policy-kuzneski)