What is Form 1095-C and how to file it? Employers’ Reporting Requirements for IRS Employer-Provided Health Insurance Offer and Coverage Insurance

Form 1095-C, Employer-Provided Health Insurance Offer and Coverage Insurance, provides information regarding any employer-provided health insurance coverage – or offers of coverage. It may also detail the months of coverage you and any spouse and/or eligible dependents had during each month.


Who is requires to file the form? What do you need to include? And what if you need more time to report? Let’s go over the all requirements and process.


Applicable Large Employers are considered a company that has at least 50 full-time workers or full-time equivalent workers. A full-time worker is considered any employee who is working 30 hours or more. A full-time equivalent is considered two or more part-time employees whose hours add up to a full-time employee. Only applicable employers are required to file the 1095-C form.

Even if an employee refuses or declines to participate in the company’s health program, they will still receive a 1095-C. This form should identify:

  • The total monthly costs of the cheapest monthly premium the employee could have had under a plan.
  • The employee and the employer
  • What months was the employee was eligible for coverage during the year.

If an applicable employer doesn’t offer coverage to its employees the 1095-C should indicate that. If an applicable employer doesn’t offer coverage, they could be subject to penalties.

All eligible employees should receive their 1095-C form by the end of January. Employers have till the end February to send paper forms to the IRS or until the end of March if filing electronically. Any applicable employers must file electronically if they have 250 or more forms to file.



If an extension is required, you can request a 30 day. To request an extension simply fill out an 8809 Form. You must file this form on or before the due date of the returns in order to get the 30-day extension. Under certain hardship conditions, you may apply for an additional 30-day extension.


For more information on how to fill out the forms and where to send them to go to https://www.irs.gov/

For assistance on the 1095-c’s, payroll, tax forms and HR management, please contact Back Office Remedies.

Updated on May 8, 2017 11:51