Changes to AIR Year-End Processing
All Applicable Large Employer Members (ALE Members) have to file Forms 1094-C and 1095-C.
Final forms and form instructions are available on the IRS website at www.IRS.gov/forms
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An ALE Member must furnish a Form 1095-C to each of its full-time employees by January 31 of the year following the year to which the Form 1095-C relates.