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: An ALE must designate one Form 1094-C as the "Authoritative Transmittal" to report aggregate data for the entire organization.

In the context of U.S. tax compliance, refers to a series of IRS transmittal forms used by employers and health insurance providers to summarize health coverage information required under the Affordable Care Act (ACA) . 📄 Understanding Form 1094 : An ALE must designate one Form 1094-C

The 1094 forms serve as a cover sheet or transmittal document that accompanies the more detailed 1095 forms when filing with the IRS. Primary Variants : An ALE must designate one Form 1094-C

Form 1094-C is used to report to the IRS summary information for each employer and to transmit Forms 1095-C to the IRS. Form 1095- IRS (.gov) Instructions for Forms 1094-C and 1095-C (2025) - IRS : An ALE must designate one Form 1094-C