Form 1095-C is issued when a large employer reports health coverage offers or coverage provided in connection with employment. The form reflects employer reporting obligations under the health coverage system and does not indicate a problem or a required action by the employee.
The situation that leads to Form 1095-C
The form is generated when an employer qualifies as an Applicable Large Employer and has employees who were full-time for at least part of the year or were enrolled in a self-insured employer-sponsored health plan. Reporting occurs even if coverage was declined or offered for only part of the year.
Why the employer issues the form
Employers subject to large employer reporting rules must document whether coverage was offered and whether it met required standards. Form 1095-C is the method used to provide this information to the system and to the employee for reference.
What receiving the form confirms
Receiving Form 1095-C confirms that your employer reported coverage-related information associated with your employment. It does not mean that coverage was received for the entire year or that a tax adjustment is automatically required.
Common situations where the form appears
The form may be issued when employment started or ended midyear, when coverage options changed, or when multiple employers were involved during the year. Receiving more than one Form 1095-C reflects multiple employer reporting rather than duplication.
What this does not imply
The form does not indicate a penalty, does not require filing or submission, and does not determine eligibility for the premium tax credit by itself. It is a reporting record rather than an instruction.
If the next question is whether any action is required, see whether you need to do anything with Form 1095-C.
If the question is how this form compares to other 1095 forms, see which Form 1095 you received and why.
For overall context, return to Form 1095-C overview or consult the official description at IRS Form 1095-C document overview.