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What are IRS Forms 1094-C and 1095-C?

Large group employers (those with 50 or more full-time equivalent employees) must file information with the IRS and provide statements (using IRS form 1095-C) to their full-time employees about the health insurance coverage the employer offered.

The form tells individuals about the health coverage offered to them by their employer. If they purchased a health plan through the Health Insurance Marketplace and wish to claim the advance premium tax credit, this information will help them determine if they're eligible.

Form 1094-C is used to report to the IRS summary information for each employer and to transmit Form 1095-C to the IRS. Applicable large group employers must file this form to the IRS.

All available forms can be found on the IRS website.


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