E-filing a 1094-C form
The IRS requires that 1094-C forms, with the exception of corrected 1094-C forms, must be filed with a batch of 1095-C forms. The 1094-C cannot be filed by itself unless it is a correction of a previously filed 1094-C.
The 1094-C form will be included with 1095-C forms while being filed through the E-file Center. While e-filing 1095-C forms through the E-file Center, the 1094-C will require review before completing the transmission.
For steps on how to e-file 1095-C forms, please see the How do I e-file 1095 forms? article.