What forms should be used to file the annual return reporting minimum essential coverage?

Author: Gloria Ju

A reporting entity that is an applicable large employer (ALE) may file the return on Form 1094-C and Form 1095-C. A reporting entity that is not an ALE may use Form 1094-B and Form 1095-B. Substitute forms that satisfy all of the IRS's form and content requirements may also be used.