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For large employers, Form 1094-C is critical for determining liability under the "employer shared responsibility" provisions.

: Used by Applicable Large Employers (ALEs) —those with 50 or more full-time equivalent employees—to transmit Forms 1095-C . For large employers, Form 1094-C is critical for

: Used by smaller employers (fewer than 50 employees) with self-funded plans and insurance providers to transmit Forms 1095-B . 🛠 Key Functions of Form 1094-C For large employers