how to file form 1095 c employer provided health insurance offer and coverage
form 1095 c is a reference document that is not completed by the taxpayer it is not filed with a tax return instead it should be kept with the taxpayer s records form 1095 c is available on the irs website other relevant formsif parts i and ii are the only sections filled the employee may also receive a form 1095 b health coverage which provides proof of coverage from the insurer chosen by the employer form 1095 b is used by employers to report information to the irs and to taxpayers about individuals covered by minimum essential coverage and who are not liable for the individual shared responsibility payment 6an individual who obtains health insurance through a health insurance marketplace carrier will receive form 1095 a health insurance marketplace statement form 1095 a does not have to be returned to the government it simply serves as a record of the individual s health care coverage 7 it includes information such as the effective date of the coverage the premium amounts paid monthly and any advance payments of the premium tax credit or subsidy 8