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.
Related Articles
Who is required to file 1095-B forms?
Providers of minimum essential coverage (MEC) are required to file 1095-B forms. For employers specifically, this means small self-insured employers with fewer than 50 full-time employees. Health insurance issuers and carriers must file Form 1095-B ...
What is the IRS e-filing deadline for 1095-B/1095-C forms?
For the 2026 filing season (reporting Tax Year 2025 coverage), the IRS e-filing deadline is March 31, 2026. For calendar year 2025, Forms 1094-C and 1095-C are required to be filed by March 2, 2026, or March 31, 2026, if filing electronically. The ...
What is the difference between a 1095-B and 1095-C form?
The critical difference comes down to employer size: Employer Size Funding Type Form Required Under 50 full-time employees Self-insured 1095-B Under 50 full-time employees Fully insured None (carrier files 1095-B) 50+ full-time employees Self-insured ...
How do I calculate full-time equivalent (FTE) employees?
Full-time equivalent employees (FTEs) represent the combined hours of part-time employees converted to full-time units. Even employers with fewer than 50 full-time employees may qualify as an ALE when FTEs are factored in. Calculation Steps Add up ...
What is an Aggregated ALE Group?
An Aggregated ALE Group consists of related companies that must be combined when determining ALE status, even if each individual company has fewer than 50 employees. Companies with a common owner or that are otherwise related under certain rules of ...