- What is Form 1095-C?
Form 1095-C is used by an employer to report information about the offers of health coverage it makes to its employees.
- Who sends Form 1095-C?
Employers with 50 or more full-time employees (including full-time equivalent employees) send Form 1095-C to their full-time employees. Full-time employees receive 1095-C, whether covered under the plan or not.
Employers that offer employer-sponsored self-funded health coverage send Form 1095-C to all employees covered under the plan, whether full-time or not.
- What is Form 1094-C?
Form 1094-C is used to transmit to the IRS information about offers of health coverage an employer makes to its employees.
- Who transmits Form 1094-C?
A Form 1094-C must be filed when an employer files one or more Forms 1095-C.
Each employer with a separate EIN is responsible for transmitting its own Form 1094-C to the IRS. If the employer is a member of an applicable large employer (ALE) group, it will identify the other ALE Group Members on its 1094-C transmittal.
- What is Form 1095-B?
Form 1095-B is used by health coverage providers/insurers to report information to individuals who have health coverage.
- Who sends Form 1095-B?
Health insurance issuers or carriers will issue Form 1095-B to covered individuals.
- What is Form 1094-B?
Form 1094-B is used to transmit to the IRS information about health coverage. It is transmitted when a provider issues one or more Forms 1095-B.
- Can an employee receive Form 1095-B and Form 1095-C?
Yes. An employee of an applicable large employer who maintains an insured plan will receive a form 1095-B from the insurer and a Form 1095-C from the employer.
