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Text of Instructions to 2014 IRS Forms 1094-C and 1095-C (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Feb. 9, 2015
Dated February 4, 2015. "Forms 1094-C and 1095-C are not required to be filed by any employer for 2014. However, in preparation for the first required filing of these forms (that is, filing in 2016 for 2015), employers may, if they wish, voluntarily file ... [E]mployers with 50 or more full-time employees (including full-time equivalent employees) use Forms 1094-C and 1095-C to report the information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for their employees. Form 1094-C must be used to report to the IRS summary information for each employer and to transmit Forms 1095-C to the IRS. Form 1095-C is used to report information about each employee. In addition, Forms 1094-C and 1095-C are used in determining whether an employer owes a payment under the employer shared responsibility provisions under section 4980H. Form 1095-C is also used in determining the eligibility of employees for the premium tax credit. Employers that offer employer-sponsored self-insured coverage also use Form 1095-C to report information to the IRS and to employees about individuals who have minimum essential coverage under the employer plan and therefore are not liable for the individual shared responsibility payment for the months that they are covered under the plan." [Available online: Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns; Form 1095-C: Employer-Provided Health Insurance Offer and Coverage.]

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