What Is Form 1095-C?
Form 1095-C, also known as Employer-Provided Health Insurance Offer and Coverage, is a document detailing information about the health coverage offered to full-time employees.
Who Is Required to File Form 1095-C?
All Applicable Large Employers (ALEs) are required to file Form 1095-C with the IRS for each full-time employee and furnish a copy to them. ALEs are companies and organizations with at least 50 full-time employees or full-time employee equivalents in the previous year.
When Is Form 1095-C Due for Submission?
Form 1095-C is due for submission by the end of February (March 2 in 2026) if filed on paper or March 31 if sent electronically. Employee copies follow the paper deadline, or employers can instead post a website notice offering copies on request and furnish them within 30 days of a request.
If the due date falls on a weekend or a legal holiday, then it’s pushed to the following business day. Form 8809 gives an automatic 30-day extension for IRS filing, but not for employee copies.
What Are the Penalties for Not Submitting Form 1095-C?
The penalty for not submitting Form 1095-C is $340 per form for failing to file it with the IRS, plus another $340 for failing to furnish it to the employee. This penalty is adjusted for inflation each year, and the amount above applies to forms due in 2026. It is lower ($60 or $130) when errors are corrected within 30 days or by August 1, and higher ($680) for intentional disregard.
Where Do I File Form 1095-C?
You should file Form 1095-C with the IRS, either by mail to one of the addresses provided on their website or electronically. If you are filing 10 or more information returns of any type in a year, you are required to submit them electronically.
Frequently asked questions
#1. How do I get a blank Form 1095-C?
You can get a blank Form 1095-C from pdf.net. If you select it from our fillable tax forms hub, you’ll be able to open it in our editor right away and add all the information to it online, without any additional software or tedious steps.
#2. How often does Form 1095-C need to be filed?
Form 1095-C needs to be filed once a year for each employee who was full-time in any month of that year. It should be submitted even if the employee has worked in the company for only a month or two.
#3. What if my Form 1095-C is missing information?
If your Form 1095-C is missing information, you should contact your employer to request a corrected form. The employer should update the details and send you a new form, as well as file a corrected document with the IRS. To check whether anything is missing, you can compare your form with an example of Form 1095-C.
#4. Can I fill out my Form 1095-C online?
Yes, you can fill out 1095-C online by opening the form in our PDF editor and entering the required information directly.
#5. Is this form free?
This form is free to view and edit, but you need to buy a subscription if you want to download the document to your device.
#6. Can I correct mistakes after submitting Form 1095-C?
Yes, you can correct mistakes after submitting Form 1095-C by filing a new, fully completed form and checking the “CORRECTED” box at the top. Furthermore, you should send a Form 1094-C with the corrected document, as it’s necessary for the transmittal of Form 1095-C. Finally, leave the 1094-C’s own CORRECTED box unchecked and give the employee a copy of the corrected form.