Filing Form 1094-C and 1095-C

In order to accurately file tax returns for 2015, Complianceemployees in group health plans of large employers are required to receive form 1095-C.  This form states whether or not the employee had health insurance for the preceding 12 months of the year through the large employer’s group health plan. The form provides the information needed by tax professionals in order to avoid the healthcare individual responsibility penalty assessed for not having health insurance.  Joe M. Tucker CPA, P.C. ( is equipped and prepared to help employers follow this reporting requirement by filling out the forms on their behalf.  In addition, there is a related requirement to report the total cost of employer sponsored health insurance on each employee’s form W-2. Both of these services are conveniently provided through our accounting firm.  Give us a call today and let’s talk about your needs with regard to the 1095-C or W-2 compliance. We have provided addition information below that you may find helpful to see if you qualify for the 1095-C reporting requirement.


Purpose of Form:  

Employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year use Forms 1094-C and 1095-C to report the information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for their employees. Form 1094-C must be used to report to the IRS summary information for each employer and to transmit Forms 1095-C to the IRS. Form 1095-C is used to report information about each employee. In addition, Forms 1094-C and 1095-C are used in determining whether an employer owes a payment under the employer shared responsibility provisions under section 4980H. Form 1095-C is also used in determining the eligibility of employees for the premium tax credit.

Employers that offer employer-sponsored self-insured coverage also use Form 1095-C to report information to the IRS and to employees about individuals who have minimum essential coverage under the employer plan and therefore are not liable for the individual shared responsibility payment for the months that they are covered under the plan.


Who Must File:  

Applicable Large Employers, generally employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year, must file one or more Forms 1094-C (including a Form 1094-C designated as the Authoritative Transmittal, whether or not filing multiple Forms 1094-C), and must file a Form 1095-C for each employee who was a full-time employee of the employer for any month of the calendar year. Generally, the employer is required to furnish a copy of the Form 1095-C (or a substitute form) to the employee. For information about transition relief for determining status as an Applicable Large Employer for 2015 (allowing an employer to determine the average number of full-time employees based on a period of at least six consecutive months during 2014), see section XV.D.3 of the preamble to the final regulations under section 4980H.

All of the above sections “Purpose of form” and “Who Must File” are quotations taken from the IRS website.  For more information click the following link: