Form 1095-C: The Employer Health Coverage Statement
Published November 6, 2026
Some employers send their workers Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. The form reports the health coverage the employer offered and, when it applies, the coverage the worker enrolled in. This guide is general information. It is not advice about your return.
Who gets the form
The IRS instructions say an employer is an Applicable Large Employer (ALE) when it had 50 or more full-time employees, including full-time equivalent employees, in the previous year. An ALE member must complete Form 1095-C for each full-time employee. It must also furnish a copy to that employee.
Smaller employers, and some other employers, do not use Form 1095-C in the same way. If you work for a smaller employer, ask your employer or your benefits office which form it sends.
What the form shows
The instructions describe the parts of the form. Part I identifies the employee. Part II is the employee offer of coverage, with codes for each month. Part III lists the people covered under the plan. If you enrolled, your coverage is listed in Part III.
Read the codes carefully. Ask your benefits office if a code is unclear to you.
Why the IRS cares about it
The instructions say the IRS uses Forms 1094-C and 1095-C to decide whether an employer owes a payment under the shared responsibility rules in section 4980H. The same information also helps determine whether an employee is eligible for the premium tax credit.
That second point matters for you. If you bought coverage through the Marketplace and got a premium tax credit, the employer's offer can affect your eligibility. Our guide to Form 1095-A and the premium tax credit explains the Marketplace form.
When the form arrives
The instructions say the due date for furnishing Form 1095-C to employees for 2025 was automatically extended from January 31, 2026, to March 2, 2026. Employers were not given any further extensions. If you have not received your copy by early March, contact your employer's benefits or payroll office.
An employee may also ask for a copy. The instructions say the employer must provide it within 30 days of the request.
Read it month by month
Part II reports the coverage offer month by month. So the form can show coverage for some months of the year and not others. If you started or left a job during the year, the months will differ from a full year. Check the months against your start and end dates. If a month looks wrong, ask your employer for a corrected copy, and keep the copy you received.
How it differs from Form 1095-B
Form 1095-B comes from health coverage providers, such as insurers. Form 1095-C comes from an employer. Both are health coverage statements, but they report different things. Our guide to Form 1095-B, the health coverage statement explains the other form.
What the form does not show
The IRS instructions describe Form 1095-C as a report of health coverage. It is sent to the IRS and to the employee so each side has the same coverage information. It is not a statement of your wages or of the tax taken out of your pay. If you need those numbers, use your own pay records.
What to do with the form
- Check your name, address, and the months listed on the form.
- Compare the form with your own enrollment records.
- If something is wrong, ask your employer for a corrected copy.
- Keep the form with your tax records for the year.
Upload your documents and answer a few simple questions. Your preparer reviews every deduction and credit and lets you know when your return is ready to sign.
Sources: Sources: IRS, Instructions for Forms 1094-C and 1095-C (2025) (https://www.irs.gov/pub/irs-pdf/i109495c.pdf) This is general information, not advice about your specific return.
