Form 1095-C – Employer-Provided Health Insurance Offer and Coverage

Milton Booth - TaxConnections

Under the Affordable Care Act, the IRS will be implementing a number of new forms. One such form is the 1095-C form, which will be completed by employers, and which will become mandatory for tax year 2015.

Employers with 50 or more full-time employees are required to file Form 1095-C, both with the employee and with the IRS.

This form includes information about whether the employer offered qualifying health coverage to the employee, spouse and dependents, for some or all months during the year.

Form 1095-C provides the following information:

Part I
• Employee’s name, SSN, address.
• Employer’s name, EIN, address, and contact telephone number.

Part II
Employee offer and coverage (see below).
• Offer and coverage code.
• Employee share of lowest cost monthly premium.
• Whether covered for entire year.
• If not covered for the entire year, the number of months covered.

Part III
For each individual covered, the following information is provided:
• Name, SSN, and date of birth.
• Whether covered for the entire year.
• If not covered for the entire year, the number of months covered.

When you file your tax return, the IRS will use the information reported on Form 1095-C to determine whether you will assessed a tax penalty, or whether you will be eligible for the premium tax credit.

The primary objective of this article is to empower taxpayers with tax knowledge. For more information on the Affordable Care Act, grab yourself a copy of “Doing Your Own Taxes is as Easy as 1, 2, 3” ($6.98) on

Milton G Boothe is an IRS Enrolled Agent with over twenty years of tax and financial accounting experience, including several years at PricewaterhouseCoopers. He is also a British certified Chartered Accountant. He is currently employed in private tax practices where he helps people resolve their tax problems, minimize their taxes, and routinely represents the interests of taxpayers before the Internal Revenue Service. As an Enrolled Agent (EA) Boothe is a federally-authorized tax practitioner who has technical expertise in the field of taxation and who is empowered by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the IRS for audits, collections, and appeals.
Milton G Boothe is also the author of several tax publications, wherein he encourages people to empower themselves by learning to do their own taxes.

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