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Instructions For Forms 1094-C and 1095-C: Future Developments
Instructions For Forms 1094-C and 1095-C: Future Developments
for the same types of returns will be covered under the waiver. Form 1095-C. If correcting information on a Form 1095-C that
However, if you submit original returns electronically but you was previously filed with the IRS, file a fully completed Form
want to submit your corrections on paper, a waiver must be 1095-C, including the correct information and enter an “X” in the
approved for the corrections if you must file 10 or more “CORRECTED” checkbox. File a Form 1094-C (do not mark the
corrections. If you receive an approved waiver, do not send a “CORRECTED” checkbox on Form 1094-C) with corrected
copy of it to the service center where you file your paper returns. Form(s) 1095-C. Furnish the employee a copy of the corrected
Keep the waiver for your records only. Form 1095-C, unless the ALE Member was, and continues to be,
If you are required to file electronically but fail to do so, and eligible for and used the alternative method of furnishing under
you do not have an approved waiver, you may be subject to a the Qualifying Offer Method for that employee for that year’s
penalty of $310 per return for failure to file electronically unless furnishing. For more information, see Alternative method of