Working with Form 1094-C Workfile Information
This section provides an overview of the Work with Form 1094-C program and discusses how to use the application to:
Review information created by the Form 1094-C workfile build process
Edit records and manually add new records in the workfile
Delete records from the workfile
Import records into the workfile
Understanding the 1094-C Transmittal
The ALE Member Information Revisions program is used to enter and maintain ALE Member Information records for the Affordable Care Act. The data resides in the ALE Member Information file (F08121).
There are two different ways to enter ALE Member information records into this file. One is automatic, when the 1094-C Employee Counts build process is run, data is transmitted to the government, the file will be automatically updated. The other is through the interactive program.
You may view both Authoritative and Non-Authoritative Transmittal 1094-Cs through this program. You may add, change, or delete Authoritative Transmittal records. You may change or delete 1094-C Non-Authoritative Transmittal records.
Record Types
There are two types of records in the file. The Authoritative Transmittal records contain ALE Member information such as, company and designated Government Entity contact information, form counts for the ALE Member, Certificates of Eligibility, monthly employee counts, and so on. The other are non-authoritative transmittals which contain ALE Member contact information and the number of Forms 1095-C associated with that transmittal.
You may only have one Authoritative Transmittal record with the ALE information for each Reporting Year, Employer Tax ID, and Line ID. You may have as many non-Authoritative Transmittal records as there are combinations of Reporting Year, Employer Tax ID, AIR ID, and Line ID.
Components of Form 1094-C
Part I of Form 1094-C pertains to information regarding the employer or ALE Member who is filing Form 1094-C or on whose behalf the form is filed.
Part II, III, and IV of Form 1094-C are applicable and enabled only if the Form 1094-C is an Authoritative Transmittal form. Part IV of Form 1094-C is only required if the ALE Member is part of an Aggregated ALE Group.
Only one Form 1094-C can be the Authoritative Transmittal form for an ALE Member in a filing year.
Updating the 1094-C Transmittal Program (P08121)
You can add, change, or delete Authoritative Transmittal 1094-C records for the Affordable Care Act through the 1094-C Transmittal Inquiry program (P08121). You may view non-authoritative transmittal records and update fields from Part 1 of the Form 1094-C. Non-authoritative transmittal 1094-C records are added automatically by the Employee Counts build program (P08522).
Deleting Records
You are able to delete the Authoritative Transmittal records under certain circumstances:
If Form1094-C has not been submitted and accepted by the IRS.
If the record is not a correction record.
Correction Records
If the AIR ID is not submitted to the IRS, changes made to the forms update the original records. Once the AIR ID is submitted, the original record is marked as corrected with a value X in the Corrected field (ARCC). A new record is created with the requested changes, the Record Line Number (RCK5) is incremented by 1, and the correction AIR ID for the original AIR ID is assigned. The original record is referred while submitting the correction record to the IRS.
Setting Up the 1094-C Transmittal
Navigation
From Human Resources (G08), choose Affordable Care Act
From Affordable Care Act (G08ACA), enter 29
From ACA Information Returns Setup (G08ACA41), select 1094-C Transmittal
Field | Description |
|---|---|
Reporting Year | Enter the calendar year for which the ACA Health Coverage Information Return is being produced. |
Corrected | If a record is corrected, the system displays Corrected Record on the line below the Correction Number field. |
Tax ID | A number that identifies your company to the tax authority. This number can include the tax ID number for an individual, a federal or state corporate tax ID, a sales tax number, and so on. This number has specifically been established for the Payroll system to handle the requirements of taxing authorities that require more than nine positions for the tax identification number. Do not enter hyphens (dashes), slashes, spaces, or other punctuation in the tax identification number. |
Reporting Company | The company under which Forms 1094-C or 1095-C will be reported. The Reporting Company is used to obtain the name and address information for the Federal Employer Identification Number (FEIN). This is equivalent to an Employer Tax ID, and equivalent to an ALE Member of an Aggregated ALE Group, or an ALE if the ALE contains a single member. |
AIR ID | An alphanumeric value similar to a Payroll ID or a W-2 ID, which identifies a customer-defined set of AIR records within one reporting year. |
Large Employer ALE | A user-defined code (08/MI) that is used to identify the member of a business entity that employes 50 or more full-time equivalent employees. Applicable Large Employer (ALEM) ID is used with processes related to the ACA. |
Government Entity | Enter the Address Book number of the Designated Government Entity (DGE) that is part of or related to the Governmental Unit. Government employers can designate a sister agency as the go-to company for all returns related compliance requirements. Note: You can skip Line 9 through 16, of Form 1094-C, if you are not a government employer. |
DGE Contact | Enter the Address Book number of the contact for the Designated Government Entity (DGE). |
Total Forms Submitted with this Transmittal | The total number for Forms 1095-C submitted with the associated Form 1094-C transmittal. This number is counted automatically by the system. |
Total Forms for ALE Member | The total number of Forms 1095-C filed by and/or on behalf of the ALE member. This number is counted automatically by the system. |
Aggregated ALE Group Flag | A flag to indicate if the ALE Member is a member of an Aggregated ALE Group. An Aggregated ALE Group refers to a group of ALE Members treated as a single employer under IRS regulations. If an ALE is made up of only one person or entity, that one ALE Member is not part of an Aggregated ALE Group.
|
Certificates of Eligibility | A flag to indicate whether or not the Certification of Eligibility applies.
Note: From the Reporting Year 2016, you cannot enter any value in the field B (Qualifying Offer Method Transaction Relief flag). |
Signature | A field to indicate who is electronically signing the government form. |
Date Signed | Enter the date on which the form is signed. |
Contact Title | The format title or position associated with this contact. |
Understanding the 1094-C Other Aggregated Groups
The Other Aggregate ALE Members program (P08123) allows you to enter additional ALE members per Reporting Year, Employer Tax ID, and Effective Date. The data resides in the Other Aggregate ALE Member file (F08123).
These records include the average number of full-time employees within each ALE member record, per year and employer tax ID. The system will automatically count this number.
Updating the 1094-C Other Aggregated Groups
You can add, change, or delete the records in the file.
The ALE Members entered must exist in the ALE to Home Company X-Ref file (F08116) and be active for the reporting year associated with the record you are entering.
There is an exit to view the audit information for each record.