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Form 1095-C
A tax form from large employers showing what health coverage they offered to employees.
Full Definition
Form 1095-C is issued by Applicable Large Employers (ALEs) — companies with 50 or more full-time equivalent employees — to report the health insurance coverage offered to employees. It shows whether coverage was offered, the employee cost for the lowest-cost self-only plan, and months of coverage. The IRS uses this form to enforce the employer mandate under the ACA. Employees use it to determine eligibility for premium tax credits — if your employer offered affordable coverage that meets minimum value, you generally cannot claim ACA subsidies.
Real-World Example
Your employer sends you a 1095-C in January. It shows they offered coverage at $200/month for self-only coverage for all 12 months. Because this is considered affordable under ACA rules, you are not eligible for marketplace subsidies even if you declined the employer plan.
Related Terms
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