2023 Form 1095-C - Employer-Provided Health Insurance Offer and Coverage

Purpose of Form

Large employers with 50 or more full-time employees, including full-time equivalent employees, are required to file Forms 1094-C and 1095-C to report health coverage offers and enrollment to the IRS and their employees. The 1094-C form provides a summary of information for each Applicable Large Employer (ALE Member) and transmits the 1095-C forms to the IRS. The 1095-C form reports individual employee information to both the IRS and the employee. These forms are used to determine if an ALE Member owes a payment under the employer shared responsibility provisions and if employees are eligible for the premium tax credit. Additionally, ALE Members that offer self-insured coverage use Form 1095-C to report information about individuals with minimum essential coverage under their employer plan to the IRS and their employees.

When To File

To comply with the requirement of submitting Forms 1094-C and 1095-C, it is essential that the forms are correctly addressed and sent out on or before the specified due date. In case the due date falls on a weekend or legal holiday, the deadline is extended to the next business day. A business day is defined as any day that is not a Saturday, Sunday, or legal holiday. Generally, Forms 1094-C and 1095-C must be filed by February 28 if submitting on paper (or March 31 if filing electronically) of the year following the calendar year to which the return pertains. For the calendar year 2023, Forms 1094-C and 1095-C should be filed by February 28, 2024, or April 1, 2024, if filing electronically.

For the current year's Form 1095-C, click here.