This information isn’t professional or legal advice. Sage doesn’t guarantee its accuracy or relevance to your business. Before acting on it, consult a tax professional or an attorney licensed in your area.

Applicable Large Employers

Review this IRS brochure to learn basic information about what you report for Form 1095-C and transmittal Form 1094-C for Applicable Large Employers.

Self-insured employer

Review this IRS brochure to learn about self-insured employers.  Refer to the section in this IRS Q&A document titled "Who is required to report." You can also search the IRS.gov website for the forms instructions for Forms 1094-B and 1095-B or Forms 1094-C and 1095-C.