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You need to report information to the IRS about the health care coverage offered to your full-time employees using Forms 1094-C and 1095-C. You must also distribute copies of Form 1095-C to your full-time employees, which contains information they may need to report as part of their income tax submission. The IRS uses the information from Form 1095-C to administer the Employer Shared Responsibility provision.
When Is the Form Received. Form 1042-S follows the same guidelines as a normal W-2 form in distribution. The company responsible for reporting is required to distribute the form by the end of January of each year.RS form 1042-S is a tax form for foreign individuals reporting income from a United States-based source--in other words, non-residents who conduct some form of business within the United States. This can include investments or capital distribution.