Form 1095-C is not required to be filed with a tax return and does not need to be attached when taxes are submitted. The form serves as an informational record of employer-reported health coverage offers and, in most cases, tax filing proceeds without directly using it.
How Form 1095-C fits into the tax system
The information reported on Form 1095-C is used by the system to administer employer shared responsibility rules and to help determine eligibility for certain tax benefits. This occurs through employer reporting to the Internal Revenue Service rather than through action taken by the employee.
When the form may be relevant
Form 1095-C may be referenced when determining eligibility for the premium tax credit or when clarifying whether employer coverage was offered during specific months. Even in these situations, the form itself is not submitted with the return.
What the form does not determine
Form 1095-C does not calculate the premium tax credit, does not replace income documents, and does not by itself affect a refund or balance due. It does not establish Marketplace enrollment and does not reconcile tax credits.
Why confusion is common
Confusion often arises because Form 1095-C looks similar to other tax forms and arrives around tax season. Its timing does not indicate a filing requirement and does not change standard tax filing deadlines.
Related questions
If the concern is whether any action is required at all, see whether you need to do anything with Form 1095-C. If the form was not received, see how to get Form 1095-C or what it means if it was not received.
For the broader employer coverage context, return to Form 1095-C overview or consult the official description at IRS Form 1095-C document overview.