The form 1094 is the transmittal of health coverage information returns form and is filed with the IRS each year, along with the form 1095, by those who choose to pay per file. The form 1094 essentially acts as a cover letter for form 1095 as it contains the provider's identification and a brief summary of the 1095 forms being filed with it. Oilers do not need to include this summary with their filings, but paper filers must ensure they submit the form 1094 to the IRS along with their other forms. For more informational ACA videos, you can stay tuned to our channel or visit our website at ExpressACAforums.com.