IRS Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, is a document filed by employers with 50 or more full-time employees to inform the employees about health coverage and their current and prospective enrollment in insurance plans required under sections 6055 and 6056 of the Internal Revenue Code. This form is sent by the employer, not by the Internal Revenue Service (IRS), and it complements other health insurance disclosures - Form 1095-A and Form 1095-B.
The latest version of the form was released in 2023 with all previous editions obsolete. A fillable Form 1095-C is available for download below.
The due day for Form 1095-C is the last day of February if you file it on paper and the last day of March if you file it electronically the year that follows the calendar year of coverage. There is a penalty of $270 for each return if you fail to provide an accurate information return.
The 1095-C tax return is sent to any employee of an Applicable Large Employers (ALE) member who qualifies as a full-time employee for at least one month of the calendar year. It is the ALE member's responsibility to report that information for every employee and to the IRS. Additionally, this form is used to determine the employees eligible for the premium tax credit.
Sometimes people who are covered by insurance from an employer receive a copy of a related form, which is very similar to 1095-C Form - 1095-B, Health Coverage. It contains substantially the same information, but it is generated by small self-funded groups or employers who use the Small Business Health Options Program (SHOP). It is possible that some taxpayers receive both tax forms, depending on how employers' coverage is set up.
Check out the official IRS-issued instructions for Form 1095-C for more tips and information.
Mail completed forms to the Department of the Treasury Internal Revenue Service Center in Austin, Texas (if you live in Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia, and foreign countries) or to the Department of the Treasury Internal Revenue Service Center in Kansas City, Missouri (if you live in Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, or Wyoming).
If you must send 250 forms or more, you have to file electronically.
IRS 1095-C Related Forms: