Q.- We are an applicable large employer with a self-funded health plan. Do we have to send Form 1095-C to all full-time employees or only those full-time employees who enrolled in our health coverage?
A.- Form 1095-C should be furnished to all full-time employees, whether they enrolled in health coverage or not. It should also be distributed to those non-full-time employees who enrolled coverage under your self-funded health plan.