Simplify Form 1095-C reporting for employer-provided health coverage. With 1099Online, you get built-in TIN-matching, bulk import, recipient copy delivery, and secure eFiling in one platform.
Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, is an annual IRS information return. Applicable Large Employers (ALEs) use it to report the health coverage they offered to each full-time employee during the year. For ALEs that sponsor self-insured plans, it also documents actual enrollment in that coverage.
The IRS uses this data to administer employer shared responsibility provisions under IRC section 4980H and to determine each employee's eligibility for the premium tax credit.
An ALE is any employer that employed an average of at least 50 full-time employees, including full-time equivalents (FTEs), during the preceding calendar year. If multiple related companies share common ownership, each company must file separately under its own EIN, even if it individually has fewer than 50 employees.
ALE members must file Form 1095-C for each employee who was full-time for at least 1 month during the calendar year. ALE members sponsoring self-insured plans must also file for any employee who enrolled in that coverage, regardless of full-time status.
Form 1095-C has 3 parts, each capturing specific information the IRS requires:
Part I: Identifying information for the employee and the ALE member, including name, SSN, and EIN
Part II: Monthly details including (Line 14) the type of health coverage offered to the employee, (Line 15) how much the employee would pay each month for the lowest-cost self-only plan that meets minimum coverage and value standards, and (Line 16) any IRS safe harbor codes used to show affordability or compliance under section 4980H
Part III: For self-insured ALE members only, the name, SSN or date of birth, and months of coverage for each enrolled individual
Effective January 31, 2024, employers are not required to automatically furnish Form 1095-C if they
(1) post a clear and conspicuous notice on their website stating that individuals may request a copy,
(2) keep the notice accessible through October 15 of the following year, and
(3) furnish a copy within 30 days of any request (or by January 31, whichever is later). The form structure and filing framework remain unchanged for the 2026 tax year.
As an ALE member, here is what your Form 1095-C filing looks like in practice:
File a separate Form 1095-C for each full-time employee, along with Form 1094-C as the transmittal that summarizes your ALE member data. The IRS requires both to be submitted together.
If your organization sponsors a self-insured health plan, complete Part III for every individual who enrolled in that coverage during the year.
File electronically through the IRS Affordable Care Act Information Returns (AIR) system if you are required to file 10 or more information returns in aggregate under the combined federal eFile threshold, unless a waiver applies.
If you don’t use the official IRS Form 1095-C for employee copies, your substitute statement must include all required details about the employee, the coverage offered, and the cost, and it must be clear, accurate, and formatted in a way that recipients can easily understand and use for their tax records.
Keep records used to prepare Forms 1095-C for at least 3 years from the due date of the return or the date the return was filed, whichever is later.
For planning purposes, use the standard ACA reporting deadlines below for coverage reported in 2027:
| Filing Action | Expected Deadline |
|---|---|
| Furnish employee copies or post a compliant website notice | March 1, 2027 |
| Paper file Form 1095-C with IRS | March 1, 2027 |
| eFile Form 1095-C via the AIR system | March 31, 2027 |
| Furnish copy upon employee request (alternative method) | January 31, 2027, or within 30 days of request, whichever is later |
1099Online gives ALE members a step-by-step process to eFile Form 1095-C accurately and on time. Choose your preferred data entry or import method, complete your forms, and transmit them securely to the IRS.
Step 1: Enter Employee and Coverage Offer Information
Log in to your 1099Online account and select Form 1095-C. Enter your ALE member and employee information manually, or import your data using the bulk upload option. Add each employee's monthly Line 14 offer codes, Line 15 employee contribution amounts, and Part III self-insured coverage details where applicable.
Step 2: Manage Recipient Statement Distribution
Choose to furnish employee copies directly or use the alternative furnishing notice method by (1) posting a clear and conspicuous notice on a website that includes contact information for requests, (2) keeping the notice accessible through October 15 of the following year, and (3) furnishing the statement within 30 days of a request or by January 31, whichever is later.
Step 3: Review and Transmit
Review your complete filing summary and submit your Form 1095-C securely through the IRS ACA AIR system.
Form 1095-C has no dollar threshold. Filing is triggered by employer size, not payment amounts. If you are an ALE member, you must file Form 1095-C for each employee who was full-time for at least one month during the calendar year and for any individual enrolled in a self-insured plan you sponsor.
No, you don’t need to file Form 1095-C for part-time or non-full-time employees. However, you must file it for any employee who was full-time for at least one month during the calendar year. If you offer a self-insured plan, you must also file for any employee (full-time or not) who enrolled in that coverage.
Form 1095-C provides details for each employee, such as the health coverage offered and its cost. Form 1094-C is a summary form that sends all your Forms 1095-C to the IRS and gives an overview of your organization’s reporting. Both are submitted together when filing with the IRS.
Penalties follow the standard information return schedule under IRC sections 6721 and 6722. The penalty is $60 per return if corrected within 30 days of the due date, $130 per return if corrected by August 1, and $340 per return if filed after August 1 or not filed at all. Intentional disregard carries a penalty of $680 per return with no annual cap.
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