Form 1095-C Filing Instructions for ALEs

What Is Form 1095-C: Employer-Provided Health Insurance Offer and Coverage?

Form 1095‑C is the annual statement that Applicable Large Employers (ALEs) — those averaging 50 or more full‑time and full‑time‑equivalent employees — must deliver to each full‑time worker. It spells out whether the employer offered affordable, minimum‑essential health coverage for every month of the calendar year and lists the employees, spouses, and dependents who were eligible or enrolled.

What Are the Form 1095-C Filing Methods?

Form 1095-C can be filed using two primary methods: paper filing or electronic filing. For employers submitting fewer than 10 forms, paper filing with the IRS is an option. Employers must ensure that they are using the appropriate IRS address designated for their location.

What Are the Form 1095-C Filing Deadlines?

Form 1095-C has specific deadlines that employers must adhere to, ensuring timely compliance with the ACA reporting requirements.

What Are the Form 1095-C Filing Penalties?

Employers who don't comply with the Form 1095-C Filing and furnishing requirements may face penalties.

How to Prepare for Form 1095-C Filing?

Preparing for Form 1095-C filing requires careful planning and data collection to ensure accurate and timely reporting in compliance with the ACA. Initially, employers should gather essential information about their full-time employees, health insurance offers, and coverage provided. It's crucial to maintain updated records throughout the year, capturing any changes in employment status or coverage.