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.
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