Which statement correctly describes the distribution of the 1094B and 1094C forms?

Which statement correctly describes the distribution of the 1094B and 1094C forms?

• A. 1094B is sent by the plan sponsor; 1094C by the carrier.
• B. 1094B is sent by the carrier; 1094C by the plan sponsor.
• C. Both are sent by the member.
• D. Neither is used anymore.

Answer: (B)

The key idea is who is responsible for filing each transmittal form with the IRS for ACA reporting. The 1094-B is the IRS transmittal form filed by the carrier (the insurer or third‑party administrator) to accompany the 1095-B forms. The 1094-C is the transmittal form filed by the plan sponsor (the employer, typically an Applicable Large Employer) to accompany the 1095-C forms. So the statement that the 1094-B is sent by the carrier and the 1094-C by the plan sponsor aligns with who provides coverage data and who reports offers of coverage to the IRS. The other ideas—that a carrier would file the 1094-C, or that members would file these transmittals, or that these forms aren’t used—don’t reflect the actual roles in ACA reporting.

The key idea is who is responsible for filing each transmittal form with the IRS for ACA reporting. The 1094-B is the IRS transmittal form filed by the carrier (the insurer or third‑party administrator) to accompany the 1095-B forms. The 1094-C is the transmittal form filed by the plan sponsor (the employer, typically an Applicable Large Employer) to accompany the 1095-C forms. So the statement that the 1094-B is sent by the carrier and the 1094-C by the plan sponsor aligns with who provides coverage data and who reports offers of coverage to the IRS. The other ideas—that a carrier would file the 1094-C, or that members would file these transmittals, or that these forms aren’t used—don’t reflect the actual roles in ACA reporting.