Form 1095-C

Frequently asked questions

• What is Form 1095-C?

  IRS Form 1095-C (2025) reports employer-provided health insurance offer and coverage information under the Affordable Care Act. Employers enter employee details (name, SSN, address) and employer details (name, EIN, address, phone). Part II records monthly offer-of-coverage codes, the employee required contribution for the lowest-cost self-only plan, and applicable safe-harbor/relief codes; ZIP code may be used for certain ICHRA affordability rules. If the employer plan is self-insured, Part III lists covered individuals (employee and family members), SSN/TIN or date of birth, and months covered. Recipients should not attach it to a tax return.

• Who needs to fill in Form 1095-C?

  Applicable Large Employers (employers subject to ACA employer shared responsibility reporting) complete the form and furnish it to employees.

• Where do I submit my Form 1095-C?

  Employers file ACA information returns with the IRS (generally with Form 1094-C/1095-C filing). Employees do not submit this form with their tax return and should keep it for records.