Form 1095-C is filed and furnished to any employee of an Applicable Large Employers (ALE) member who is a full-time employee for one or more months of the calendar. ALE members must report that information for all twelve months of the calendar year for each employee.
Current revision
Recent developments
None at this time.
Other items you may find useful
About Publication 974, Premium Tax Credit (PTC)
Treasury Decision 9661, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans