Form 1095-C: Employer-Provided Health Insurance Offer and Coverage

Form 1095-C reports information about health coverage offered to employees by an Applicable Large Employer (ALE). ALEs are employers that generally have 50 or more full-time employees. The form documents whether an employer offered qualifying health coverage, the months coverage was available, and employee required contributions. Employees keep the form for their records; it is not filed with a federal income tax return.

Key takeaways

• Form 1095-C is issued by ALEs (typically 50+ full-time workers) to report employer-sponsored health coverage.
• Employees do not file the form with their tax return; it is a record used to determine eligibility for the premium tax credit and other coverage-related matters.
• Employers complete the form; employees should review it and keep it with their tax records.

Who receives Form 1095-C

• Full-time employees of an ALE who worked one or more months during the calendar year.
• ALEs must report coverage information for each applicable employee for all 12 months or the portion of the year the employee worked.

What the form includes

• Part I — Employer and employee identifying information (employer name, contact info, employee name, and SSN or other identifier).
• Part II — Information about the health plan offer and coverage, including employer offer codes and employee contribution amounts for the lowest-cost, self-only minimum essential coverage.
• Part III — Completed only for employers that offer self-insured plans; lists covered individuals, their identifying information, and months of coverage.

How to use Form 1095-C

• Do not attach the form to your federal tax return. Use it as a reference when preparing tax forms and when determining eligibility for the premium tax credit.
• If you enrolled in Marketplace coverage and claimed advance premium tax credits, you will reconcile those amounts using Form 1095-A (received from the Marketplace) and Form 8962.

Related forms

• Form 1095-B — Issued by insurers or employers (when not an ALE) to report who had minimum essential coverage and which months were covered.
• Form 1095-A — Issued to individuals who obtained coverage through the Health Insurance Marketplace; includes premiums and any advance premium tax credit amounts and is used to reconcile premium tax credits on Form 8962.

Frequently asked questions

Q: Do I need to file Form 1095-C with my tax return?
A: No. The form is for your records and to help determine eligibility for certain credits; it is not filed with your return.

Q: Who provides Form 1095-C?
A: Your employer if it is an ALE (generally 50+ full-time employees). Employers are responsible for completing and furnishing the form.

Q: What if information on the form is incorrect or missing?
A: Contact your employer to request corrections. Keep copies of correspondence. If you cannot obtain a corrected form and need assistance, consult guidance from the IRS or a tax professional.

Q: What if I don’t receive a Form 1095-C?
A: You can still file your tax return. If you believe your employer should have provided the form, follow up with them. The absence of a 1095-C does not prevent you from filing your taxes.

Recordkeeping

Keep Form 1095-C with your tax records. It documents employer offers of coverage and may be needed to support premium tax credit eligibility or to resolve coverage discrepancies.