Instructions for IRS Form 1094-C, 1095-C

IRS Form 1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns IRS Form 1095-C Employer-Provided Health Insurance Offer and Coverage

This document contains official instructions for IRS Form 1094-C , and IRS Form 1095-C . Both forms are released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1094-C is available for download through this link. The latest available IRS Form 1095-C can be downloaded through this link.

FAQ

Q: What is IRS Form 1094-C?
A: IRS Form 1094-C is used by applicable large employers to report information about offers of health coverage to their full-time employees.

Q: What is IRS Form 1095-C?
A: IRS Form 1095-C is used to report information about the health insurance coverage offered by employers to their employees.

Q: Who needs to file Form 1094-C?
A: Applicable large employers, generally those with 50 or more full-time employees, need to file Form 1094-C.

Q: Who needs to file Form 1095-C?
A: Employers who offer health insurance coverage to their employees need to file Form 1095-C for each employee who was offered coverage.

Q: What information is required on Form 1094-C?
A: Form 1094-C requires information about the employer, the number of full-time employees, and details about the health coverage offered.

Q: What information is required on Form 1095-C?
A: Form 1095-C requires information about the employee, their dependents, and the health coverage offered to them.