File 1095-C Online

What is IRS Form 1095-C?

• Tax1099 offers Affordable Care Act Forms 1095-B and 1095-C, for reporting information to the IRS and to taxpayers about individuals not covered by the minimum essential healthcare coverage. Usecase: Any person who provides minimum essential healthcare coverage to an individual must file an information return reporting the individual’s coverage

Form 1095-C

The health care law defines that employers must offer health insurance to their workers. The law refers to them as “applicable large employers,” or ALEs.

Every employee of an ALE who is eligible for insurance coverage should receive a 1095-C. Eligible employees who decline to participate in their employer’s health plan will still receive a 1095-C.
The form identifies:

• The employee and the employer

• Which months during the year the employee was eligible for coverage and the cost of the cheapest monthly premium the employee could have paid under the plan

• If an ALE does not offer its employees insurance, the 1095-C will indicate that fact. ALEs that don't offer coverage may be subject to financial penalties.

When would you need to file a 1095-C?

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

An ALE Member 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 ALE Member for any month of the calendar year. Generally, the ALE Member is required to furnish a copy of the Form 1095-C (or a substitute form) to the employee.

Decision Process

How many FTE (full-time equivalent, defined as working 30 or more hours per week) employees do you have?

How many PT employees do you have?

Choose the timeframe to calculate FT equivalency for your PT employees?

Enter the average hours worked by part-time employee

Total Full-Time Equivalent (FTE) : 0

• Fully insured and less than 50 FTE = no reporting requirement
• Fully insured and 50 FTE or more = 1095-C (Parts 1 and 2 only)
• Self-insured and less than 50 FTE = 1095-B
• Self-insured and 50 FTE or more = 1095-C (all parts)

Disclaimer: This calculator is not intended as tax advice. Consult your HR Specialist to confirm the results.

1095-C Deadline and Important Dates

With Tax1099.com, we automatically schedule your IRS eFile transmission date for the eFile deadline. That allows you to make changes to forms after creating them for your employees and before sending them to the IRS, without the need to issue corrected forms – all at no additional cost for the eFile update. You may also change the scheduled date to occur earlier than the deadline if you prefer.