Required Forms

IRS Forms 1094-C and 1095-C are filed by employers that are required to offer health insurance coverage to their employees under the ACA.

The main difference between them is that the 1095-C provides information about health insurance and is sent to both employees and the IRS, while the 1094-C acts as a cover sheet about the 1095-C and is sent only to the IRS.

1094-C

Employers must send copies of 1095-C forms to their workers and they also have to send them to the IRS. When you send the 1095-C forms to the IRS, you must also file Form 1094-C. The Form 1094-C provides information about:

  • The employer including address, phone number, employer identification number
  • The number of employees working for employer
  • The name of a contact person
  • The number of full-time employees for each calendar month during the calendar year, by calendar month
  • The months, if any, during which the employee was covered under an eligible employer-sponsored plan.
  • The number of 1095-C forms that are being sent

1095-C

The ACA requires employers with at least 50 full-time workers to offer health insurance to their employees. Each year, those employers must send a statement (Form 1095-C) to all employees eligible for coverage.

Form 1095-C provides following information:

  • The coverage offered to the employee
  • The lowest-cost premium available to the employee
  • The months of the year when the coverage was available

All employees eligible for coverage should get a copy of Form 1095-C, regardless of whether they actually participate in the employer’s health plan. The forms are mandatory with the 2015 tax year.