Form 1095-C reflects how a large employer reported health coverage offers and, in some cases, actual coverage provided under a self-insured plan. The form explains the employer’s reporting record rather than documenting Marketplace enrollment or insurance purchased independently.
What employer coverage means in this context
Employer coverage refers to health coverage offered by an Applicable Large Employer as part of employment. The reporting focuses on whether an offer was made, the type of offer, and the months to which it applied, not on whether the employee accepted coverage in every case.
What the form records about the offer
Form 1095-C records how the employer categorized coverage offers for specific months and, for self-insured plans, which individuals were actually covered. This distinction explains why the form may show offer information even when coverage was declined.
Why this reporting exists
The reporting supports the administration of employer shared responsibility rules and helps the system determine how employer coverage interacts with other parts of the health coverage framework.
What this does not indicate
The presence of employer coverage information does not mean that Marketplace coverage existed, that premium tax credits were applied, or that the employee must take a specific action. It documents the employer’s reporting obligation.
Related scenarios
If employment changed or multiple employers were involved, see what it means if you changed jobs or received multiple Form 1095-C. If the question is whether this form affects tax filing, see whether Form 1095-C is needed for taxes.
For overall context, return to Form 1095-C overview or consult the official description at IRS Form 1095-C document overview.