Sending and receiving Form 1095-C
Applicable Large Employers (ALEs)—companies with 50 or more full-time employees, including full-time equivalent employees (FTEs)—are required to send a 1095-C form to the IRS.
Note: As of the 2024 tax year, they’re no longer required to automatically send it to employees. Many still do. If yours doesn’t, it must post a notice on its website explaining how to request a copy—and provide it by January 31 or within 30 days of your request, whichever is later.
A 1095-C must be filed for any employee who was full-time for one or more months during the calendar year, even if they declined the employer’s plan. Part-time employees who weren’t enrolled in coverage typically don’t receive one. They may receive one, though, if they were enrolled in an employer plan that’s self-insured.
What’s included on Form 1095-C
| Part | What it covers |
|---|---|
| Part I | Employee and employer identifying information. |
| Part II | Offer of coverage: Line 14 codes (1A–1U) describe the type of coverage offered each month to you only or also to your spouse and dependents. Line 15 shows your required contribution for the lowest-cost, self only plan. Line 16 codes signal any relief that applies, such as a safe harbor showing why a penalty may not apply. |
| Part III | Self-insured coverage only; lists every individual enrolled in the employer’s self-funded plan, with months covered. Left blank if the plan is fully insured. |
Source: Internal Revenue Service
Does Form 1095-C affect your taxes or your premium tax credit?
If your employer offered coverage that met minimum essential coverage (MEC) standards and was considered affordable—generally costing less than a set percentage of your household income—you typically won’t qualify for the PTC for the months that coverage was offered—even if you turned the employer’s coverage down. The information in Part II, Lines 14-16 on your 1095-C form signals this to the IRS.
A few places still require coverage and may charge a penalty, such as:
- California
- New Jersey
- Rhode Island
- Massachusetts
- Washington D.C.
You might need this form when filing a state return if you live in one of these states.
For most filers, Form 1095-C is reference-only. The federal individual mandate penalty has been $0 since 2019, so typically, you don’t attach the form to your return or enter anything from it in tax software.
When you’ll receive Form 1095-C and what to do with it
If your employer sends the form automatically, you’ll typically have it by early March. If it doesn’t, you can request a copy, and it must provide one by January 31 or within 30 days of your request, whichever is later.
When it arrives:
- Check it for accuracy.
- Save it with your tax records. You don’t attach it to your return.
- Reference it if you also had Marketplace coverage (it helps confirm whether you were eligible for a PTC).
- If anything looks wrong, contact your employer’s HR department to request a corrected form.
You don’t need to wait for Form 1095-C to file your return. You can prepare and file using other records about your health coverage.
Form 1095-C vs. 1095-B vs. 1095-A
| Form | Sent by | Tax filing impact |
|---|---|---|
| 1095-A | Health Insurance Marketplace | Required. Use it to prepare and file Form 8962 to claim or reconcile the premium tax credit. |
| 1095-B | Insurer, government program, or small self-insured employer | Informational only. Keep for your records, no filing action needed. |
| 1095-C | Large employer (ALE) | Informational. It can affect PTC eligibility if you also had Marketplace coverage. |
Source: Internal Revenue Service
