ALEs are required to report information about whether they offered coverage to employees and, if so, information about the offer of coverage. ALEs are required to send this information to the IRS on Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. ALEs are also required to provide an individualized Form 1095-C to each employee. The information on these forms is used to determine whether an ALE owes a payment under the employer shared responsibility provisions.