Form 1095-C is issued when health coverage information is reported through an employer reporting system rather than through the Health Insurance Marketplace or an insurer. The specific Form 1095 you receive is determined entirely by where your health coverage originated.
Why multiple Form 1095 versions exist
The health coverage reporting framework separates Marketplace coverage, employer coverage, and other minimum essential coverage into different forms. This allows each system to report coverage according to its own rules and responsibilities.
When Form 1095-C applies
Form 1095-C is used when a large employer reports health coverage offers or coverage provided under an employer-sponsored plan. It reflects employer reporting obligations and may be issued even if coverage was declined or offered for only part of the year.
How Form 1095-C differs from Form 1095-A
Form 1095-A is issued only for Marketplace coverage and includes information used to reconcile premium tax credits. Form 1095-C does not report Marketplace enrollment or premium tax credit amounts.
If coverage came through the Health Insurance Marketplace, see which Form 1095 applies to Marketplace coverage.
How Form 1095-C differs from Form 1095-B
Form 1095-B is used to report minimum essential coverage provided by insurers, government programs, or certain plan sponsors. Form 1095-C is used instead when coverage is reported through large employer reporting.
If coverage came from an insurer or a government program rather than an employer, see which Form 1095 applies to non-Marketplace coverage.
What this comparison clarifies
The form you receive is not a choice and does not depend on tax filing preferences. Receiving Form 1095-C indicates that coverage information was reported through an employer system rather than through the Marketplace or an insurer.
For the broader context of employer coverage reporting, return to Form 1095-C overview or consult the official description at IRS Form 1095-C document overview.