• Form 1095-C: Employer Health Insurance Offer and Coverage is a tax form with information about employee health insurance offered by the eligible Large Employer (ALE).

  • Applicable Large Employers (ALEs) typically have 50 or more full-time employees.
  • the taxpayer does not fill out the form and does not submit it with the tax return; employers must keep the form along with their records.
  • The information on this form also helps determine a taxpayer’s eligibility for benefits, such as a tax credit.
  • The Premium Tax Credit is a refundable tax credit paid by the IRS to eligible individuals and families who purchased health insurance through the Health Insurance Marketplace in the tax year.