Page 1 of 2
What is NEC?
If the following four conditions are met, you must generally report a payment as NEC.
You made the payment to someone who is not your employee.
You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations).
You made the payment to an individual, partnership, estate, or, in some cases, a corporation.
You made payments to the payee of at least $600 during the year.
1094-C Transmittal Form that must be filed with form 1095-C. This transmittal form has 3 unique pages.
1094-C Page 1 covers parts I & II
1094-C Page 2 covers part III
1094-C Page 3 covers part IV
ENVELOPE SEALINGGUMMED SELF SEALING + $0.05
This 9 5/8" x 11 5/8" First Class envelope is constructed of 28# paper. The envelope has offset cellophane windows that allows the taxpayer name and address to clearly show through.
Top window is 1 1/2" x 4", 1 1/4" from the left side of envelope, 9" from the bottom of the envelope.
Bottom window is 1 13/16" x 5 5/8", 2 3/8" from the left side of envelope, 5 1/8" from the bottom of envelope.
Use these forms to file the Affordable Care Act for 50 or more employees if you will be e-Filing.
ACA reporting is mandatory for the calendar year and is the responsibility of the employer.
1095-C Employer Provided Health - (landscape style) You may print a copy of this form as a hardcopy of your records if you like. You may mail a copy of this form to each recipient or you may opt to send them the portrait style form described below (Full Page Recipient Form) Note: This Employer Provided Health form is NOT formatted to fit in a double window envelope.
1095-CCON05 Continuation Page - (landscape style) Used for individual employees that need more than 6 covered individuals listed on their form.
1095-C Full Page Recipient Form - B95CFPREC05 - (portrait style) You may use this page to mail to the recipients if not using the landscape style form described above. You may print a copy of this form as a hardcopy for your records if you like. If you opt to send this portrait style form, mail it in envelope 95DWENV05/DWENVS05. Instructions are on the back of the form.
Three 1094-C Transmittal Forms (three copies of all three forms) are included with any order of 1095-C forms -- order additional transmittal forms if three is not enough.
ACA 50 Plus Employees e-Filing1095-C Employer Provided Health B1095C 1095-C Full Page Recipient Form B95CFPREC05 Continuation Page B1095CCON
Use these forms to file the Affordable Care Act Health Coverage for Self Insured Employers with less than 50 employees if you are reporting with paper forms.
Who is a self insured employer? Self-insured employers, also known as “self-funded”, control what is covered through a customized plan. The employer has liability for all claims and pays for each claim.
ACA reporting is mandatory for the calendar year 2015 and is the responsibility of the employer.
1094-B Transmittal Form (landscape style) to be used with Form 1095-B and mailed to the IRS.
1095-B Full Page Recipient Form (portrait style) to be mailed to recipients. See info on landscape style recipient form in next paragraph. Instructions are on the back of the form.
1095-B Health Coverage Form (landscape style) mail to IRS with 1094-B Transmittal. You may opt to send a copy of this form to the recipients instead of the portrait style form. The Health Coverage Form is not formatted so that it will fit in a double window envelope. You may also wish to order a copy of this form to file for your records. You may need to order 3 sets of this form (for IRS, for recipient, for your file).
1095-B Continuation Page (landscape style) Used if an individual employee needs more than 6 covered individuals listed on their form.
Three 1094-B transmittal forms are included with any order of 1095-B forms -- order additional transmittal forms if three is not enough.
ACA Forms Less Than 50 Employees - Paper filing1094-B Transmittal of Health Coverage (Landscape) B1094B05 1095-B a Health Coverage - (Landscape) B1095B05 1095-B Continuation Form (Landscape) B1095BCON05 1095-B Full Page Recipient Form (Portrait) B95BFPREC05
Use this envelope for the portrait style recipient forms of the Affordable Care Act.
The landscape style forms do not have a companion envelope.
The security tint and cellophane windows ensure privacy of your information. This envelope is constructed of 24# envelope stock.
