The Non-Authoritative 1094-C needs to be submitted to the IRS whenever you submit Corrected 1095-C forms or new 1095-C forms for employees not included in your previous transmittal. The Non-Authoritative 1094 acts as a cover letter for these forms.


Corrective 1094-C forms are only generated when changes are made to your company information. If you are reporting new employee forms, a Corrected 1094-C will be submitted in addition to the Non-Authoritative form, because your response to Line 20 (Total Number of Forms 1095-C Filed) will need to be updated to reflect the additional employees.