IRS Form 1095‐C - Frequently Asked Questions

Sep 19, 2026

IRS Form 1095‐C FAQs explain how the Affordable Care Act affects health insurance reporting and tax preparation. The guidance covers who must receive the form, why it is issued, and what information it contains across Parts I to III, including employee/employer details, offered coverage and affordability, and covered individuals. It also clarifies timing, delivery separate from Form W‐2, how it differs from W‐2 Box 12 code DD, handling multiple forms, and steps to correct errors before or after IRS submission.

LanguageEnglish

CategoryGeneral

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Frequently Asked Questions

What is Form 1095‐C

Who receives Form 1095‐C

Why am I receiving Form 1095‐C

What do I do with Form 1095‐C

Do dependents receive a separate Form 1095‐C

Isn’t coverage already on Form W‐2

When should I receive Form 1095‐C

Will it arrive with my W‐2

What information is on Form 1095‐C

How will it impact my taxes

Will I receive more than one Form 1095‐C

What if I find an error

IRS Form 1095‐C Frequently Asked Questions Q: What is a Form 1095‐C? A: The Affordable Care Act (ACA) requires that most Americans have qualifying health insurance coverage or face a potential fine. Much like the W‐2 form is used to determine what taxes you have paid during any tax year, the IRS will use the information reported on the 1095‐C to determine whether or not you had qualifying health insurance for yourself and your eligible dependents. You may have to pay a fine if you did not comply with the ACA requirements. The Form 1095‐C contains information about your health coverage that will be required when completing your 2015 tax return. Think of the 1095‐C form as “proof of insurance” for the IRS. Q: Who receives Form 1095‐C? A: Employers with 50 or more employees are required to send Form 1095‐C to all those employees who work an average of 30 or more hours per week as well as any employee who was enrolled in the University’s health insurance plan in 2015 . If you worked for more than one company in 2015, you may receive a 1095‐C form from each company. Q: Why am I receiving Form 1095‐C? A: You will receive a copy of Form 1095‐C because you were either an employee that worked an average of 30 or more hours per week for all or some months in 2015 or are a former employee enrolled in one of our health plan(s) . Form 1095‐C will show you what information has been reported to the IRS about the offer of health coverage made to you and your family and the months you and/or your family members enrolled in coverage. If you and/or your family enrolled in health coverage under one of our plans for at least one day in 2015, Part III of Form 1095‐C will show whether you and/or your family complied with the Individual Mandate provision in the ACA. Q: What do I do with Form 1095‐C? A: You will use the form to complete your tax return, or provide the form to your tax professional. The IRS has not yet defined exactly what information from Form 1095‐C you will need to complete your taxes, however, once you have filed your tax return you should retain the form with your other tax documents. Q: Will the dependents I cover on my health insurance receive a separate Form 1095‐C? A: No. Employers are required to furnish Form 1095‐C only to the employee. As the recipient of this form, you should provide a copy to any family members for their tax reporting purposes. Q: Isn’t my health coverage information already included on my Form W‐2? A: The information included on your Form W‐2, Box 12, code DD only states the total cost of employer‐sponsored health insurance you actually enrolled in during a single calendar year. It does not show the months in which you enrolled in coverage or the lowest cost employee‐only coverage offered to you. Form 1095‐C shows information on a monthly basis and includes information about the lowest cost employee‐only coverage offered to you, not information about the coverage you may have actually enrolled in (unless you enrolled in the lowest cost employee‐ only coverage) . Thus, your Form W‐2 contains different information from your Form 1095‐C. Q: When should I receive my Form 1095‐C? A: Your Form 1095‐C from the University will be mailed to your home address in late January or early February. If you don’t receive your form by February 15, 2016 contact Human Resources. Q: Will I receive my Form 1095‐C with my Form W‐2? A: No. You will receive your Form 1095‐C separately from the W‐2 form. The Form1095‐C will be sent to your home address, it will have a UNH return address, and will be a pressure sealed document labeled “Important Tax Documents”. Q: What information is on the Form 1095‐C? A: There are three parts to the form: 􀁸 Employee and Employer information (Part I) reports information about you and the University. 􀁸 Employee Offer and Coverage (Part II) reports information about the coverage offered to you, the affordability of the coverage offered, and the reason why y

FAQs

What is a Form 1095‐C?

The ACA requires many Americans to have qualifying health insurance or face a potential fine. Form 1095‐C serves as “proof of insurance” by showing whether you and eligible dependents had qualifying coverage and what information was reported to the IRS.

Who receives Form 1095‐C?

Employers with 50 or more employees send Form 1095‐C to eligible employees who work an average of 30 or more hours per week and to employees enrolled in the health insurance plan in 2015. If you worked for multiple companies, you may receive a form from each.

Will dependents I cover receive a separate Form 1095‐C?

No. Employers furnish Form 1095‐C only to the employee. The employee should provide a copy to family members so they can use it for their own tax reporting.

Sep 19, 2026

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