Q.- We are a large employer with a fully-insured medical plan. We offer coverage to full-time and part-time employees. Do we send Form 1095-C to our part-time employees?
A.- No. If the part-time employee elects to participate in your medical plan, the employee will receive Form 1095 from the insurance company. You do not have to show an offer of health coverage to an employee who is not full-time, so you do not have to provide the part-time employee Form 1095-C.