"Employers should closely review the Forms 1094-C and 1095-C before submitting the Forms to the IRS. Critically, all employers should collect a receipt ID from their service provider and make sure the 'Yes' box is checked on line 23 of the Form 1094-C assuming the employer offered minimum essential coverage to at least 95% of its full-time employees and their dependents. The codes entered on lines 14, 15, and 16 should also be verified for accuracy."  MORE >>