what is form 1095 c employer provided health insurance offer and coverage 
form 1095 c employer provided health insurance offer and coverage is an internal revenue service irs tax form reporting information about an employee s health coverage offered by an applicable large employer ale ales typically have 50 or more full time employees 1information from this form also helps determine a taxpayer s eligibility for credits such as the premium tax credit 2who can file form 1095 c employer provided health insurance offer and coverage this form is provided by applicable large employers to full time employees who have been working for one or more months of the calendar year ale members must report that information for all 12 months or the entire calendar year for each employee 3the premium tax credit is a refundable tax credit payable by the irs to eligible individuals and families and helps them cover the premiums for their health insurance purchased through the health insurance marketplace 4