Forms 1094 C and 1095 C

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Forms 1094 C and 1095 C

What are forms 1094-C & 1095-C?

Forms 1094 C and 1095 C are the forms for Employers for declaration of information pertaining to the health insurance providers to the employees and their dependent members which are required under section 6056 of the US Law. And, the health cover for employees by the employees as self-insurance health plans under section 6055 of the Law.

This applies to the Organizations having 50 or more full time employees (and a similar amount of the equivalent employees) under section 4980 H of the Internal Revenue Code.

Form 1094 c is used for and is named as Transmittal of Employer Provided Health Insurance Offer and Coverage Information Returns and 1095 c as Employer Provided Health Insurance Offer and Coverage.
These sections are helpful for employers for determining whether the employers are eligible for their share inclusion responsibility under section 4980 H. And at the same time, it is helpful for the employees (and their dependent family members) for their premium tax credit under 36B.

Moreover, under the provisions of individual shared responsibility of section 5000A, the employers' eligibility under section 4908 H and that sponsor self insured health plans, Form 1095 c is also used by IRS and individuals to verify employees’ and their family members’ enrollment registration in minimum mandatory self insured health plan coverage.

Related: Form 8809, Applicable Large Employer (ALE)