Who is required to file 1095-C forms?

Applicable Large Employers (ALEs) are required to file 1095-C forms. Employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year use Forms 1094-C and 1095-C to report information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for their employees.

Quick Reference:

Employer Type
Large employer (50+ FT/FTE), fully insured	1095-C
Large employer (50+ FT/FTE), self-insured	1095-C (with Part III)
Small employer (under 50), fully insured	No ACA filing required
Small employer (under 50), self-insured	1095-B

Who receives a 1095-C?

Form 1095-C is filed and furnished to any employee of an Applicable Large Employer (ALE) member who is a full-time employee for one or more months of the calendar year. This includes employees who declined coverage.

New for 2024: The IRS now requires businesses filing more than 10 forms to e-file Form 1095-C.

Learn More

What is an Applicable Large Employer (ALE)?
How do I calculate full-time equivalent (FTE) employees?
What is an Aggregated ALE Group?
Who is required to file 1095-B forms?

Disclaimer: BerniePortal cannot provide tax advice. Consult a qualified tax professional to confirm your filing requirements.