IRS Form 1095-C – IRS Forms, Instructions, Pubs 2026

IRS Form 1095-C – IRS Forms, Instructions, Pubs 2026 – IRS Form 1095-C (Employer-Provided Health Insurance Offer and Coverage) is a key Affordable Care Act (ACA) information return. Applicable Large Employers (ALEs) use it to report health coverage offers to full-time employees and, in some cases, enrollment details for self-insured plans. Employees receive this form (or can request it) to verify coverage for tax purposes, particularly when claiming the premium tax credit on Marketplace plans.

This guide covers everything you need to know about Form 1095-C for the 2025 tax year (forms issued in 2026), including who receives it, how to read it, deadlines, and what to do with your copy. All information comes directly from official IRS sources.

Who Files Form 1095-C? (Employers)

Applicable Large Employers (ALEs) — generally employers with an average of 50 or more full-time employees (including full-time equivalents) in the prior calendar year — must file Form 1095-C along with Form 1094-C (the transmittal form).

  • This includes members of an Aggregated ALE Group (related employers treated as a single employer under common control rules).
  • Governmental units and their agencies may designate a reporting entity.
  • Self-insured ALEs also use Part III of Form 1095-C to report minimum essential coverage for enrolled employees and their family members.

Employers that are not ALEs do not issue Form 1095-C.

Who Receives Form 1095-C? (Employees)

You should receive (or be able to request) a Form 1095-C if:

  • You were a full-time employee (average of at least 30 hours per week) for any month in 2025, or
  • You (or a family member) enrolled in your employer’s self-insured health plan, even if you were part-time or not an employee for the full year.

You may receive multiple Forms 1095-C if you worked for more than one ALE during the year.

Important 2025 Update – Alternative Furnishing Method
Thanks to recent guidance (including the Paperwork Burden Reduction Act and IRS Notice 2025-15), employers are no longer required to automatically mail Form 1095-C to every eligible employee. Instead, they can post a clear, conspicuous notice on their website stating that employees may request a copy. The notice must include contact information (email, phone, physical address) and remain posted until October 15, 2026. Upon request, the employer must furnish the form by the later of January 31, 2026, or 30 days after the request.

A special “Qualifying Offer” simplified statement is also allowed in certain cases.

2026 Deadlines for Form 1095-C (2025 Coverage Year)

Action Deadline (2025 tax year) Notes
Furnish to employees (or provide upon request) March 2, 2026 Automatic extension from Jan. 31
File paper Forms 1094-C + 1095-C with IRS March 2, 2026 Only if filing ≤10 returns
File electronically with IRS March 31, 2026 Required for most ALEs

Extensions are available via Form 8809 for filing (not for furnishing).

How to Read Form 1095-C – Part by Part?

Download the official 2025 Form 1095-C here: https://www.irs.gov/pub/irs-pdf/f1095c.pdf

Part I – Employee & Employer Information
Basic identifying details (name, SSN (last 4 digits on your copy), address, employer name, EIN, contact phone).

Part II – Employee Offer of Coverage (the most important section for most people)

  • Line 14 — Monthly offer-of-coverage codes (or “All 12 Months” if the same every month).
    Common codes include:

    • 1A — Qualifying Offer (affordable minimum-value coverage offered to you + spouse + dependents) → generally makes you ineligible for premium tax credit.
    • 1B–1E — Minimum essential coverage providing minimum value offered to employee only, employee + dependents, etc.
    • 1H — No offer of coverage.
    • 1L–1U — Individual Coverage HRA offers (affordability based on ZIP code).
      Full list of codes is in the IRS instructions.
  • Line 15 — Your required monthly contribution for the lowest-cost self-only minimum-value coverage (blank or $0.00 in many cases).
  • Line 16 — Safe harbor/relief codes (used by IRS for employer penalties; usually irrelevant to your taxes).
  • Line 17 — ZIP code (used for HRA affordability determinations).

Part III – Covered Individuals (only completed if your employer offered self-insured coverage)
Lists you and any enrolled family members (name, SSN/TIN or DOB, months of coverage). You may need to share this with family members who file taxes.

Do You Need to Attach Form 1095-C to Your Tax Return?

No. Keep it with your tax records. You do not need to wait for it to file your 2025 return (due April 2026).

Use the information if you:

  • Bought coverage through the Health Insurance Marketplace and want to claim (or reconcile) the premium tax credit (Form 8962).
  • Need to verify months of minimum essential coverage for any remaining individual shared responsibility questions (though the federal penalty is $0 after 2018, some states have rules).

If you enrolled in a Marketplace plan, compare the offer on Line 14/15 with the affordability rules in Publication 974.

Common Questions About Form 1095-C

  • I didn’t get a Form 1095-C. What should I do?
    Contact your employer using the phone number on Line 10. Many ALEs now use the website-request method, so check your company intranet or HR portal first.
  • I think the form has an error.
    Contact the employer immediately so they can file a corrected Form 1095-C with the IRS.
  • I had multiple jobs.
    You may receive a separate Form 1095-C from each ALE. Each covers only the months you worked there.
  • My employer is self-insured.
    You (and covered family) will see details in Part III. The insurer does not send a separate Form 1095-B.
  • What about Form 1095-A or 1095-B?
    • 1095-A → From the Marketplace (for people who bought subsidized coverage).
    • 1095-B → From insurers or self-insured non-ALE employers (coverage details only).

Where to Get More Help?

Bottom line: Form 1095-C is primarily an information document for the IRS and for you to confirm employer coverage offers. Most employees simply file it away unless they are claiming the premium tax credit. If you have questions about your specific form, your employer’s contact number is printed right on it.

Save this guide and the official IRS links — they are the most authoritative sources for the 2025 tax year.