IRS Reporting Tip: Form 1094-C, Line 22

Form 1094-C, often referred to as the "transmittal form" or "cover sheet”, is used in combination with Form 1095-C to determine employer shared responsibility penalties. Form 1094-C has a section labeled "Certifications of Eligibility" that instructs employers to "select all that apply" with four boxes that can be checked. This ACA Advisor helps clarify the "Line 22" question or boxes to help employers determine what, if any, boxes they should select.