both 1094-C and 1095-C Safe Harbor code IRS Form 1094-C // Instructions IRS IRS Forms 1094-C and 1095-C Form 1095-C Instructions for Forms 1094-C and 1095-C. arcane reporting requirements will not be subject to penalties Instructions for Forms 1094-C and 1095-C: Instructions for Forms 1094-C and 1095-C IRS Form 1095-C // Instructions Line 14 Instructions for Forms 1094-C and 1095-C Offer of Coverage code. IRS Forms 1094-C and 1095-C