Form 1095-C (Employer-Provided Health Insurance Offer and Coverage)

Form 1095-C is a tax form used by applicable large employers (ALEs) to report information about the health insurance coverage they offered to employees under the Affordable Care Act (ACA). The form provides details on whether an employee was offered coverage, the type of coverage, and whether it met ACA standards for affordability and minimum value. Employers are required to provide this form to employees who were full-time for at least one month of the year, and it is also filed with the IRS. Employees use Form 1095-C to help determine whether they qualify for the premium tax credit and to ensure they meet the ACA’s individual mandate requirements.