Understanding Who Gets a 1095-C: The Complete Guide to Form Recipients

Introduction: Why Knowing Who Gets a 1095-C Matters

One of the most common questions employers face during ACA compliance season is "who gets a 1095-C?" This seemingly simple question has significant implications for both employers and employees. Form 1095-C is the IRS document that reports health insurance coverage information under the Affordable Care Act, and understanding exactly who must receive this form is critical for maintaining compliance and avoiding substantial penalties.

The stakes for getting this wrong are high. Employers who fail to furnish Form 1095-C to all required recipients face penalties of up to $330 per form that was not provided on time. For a large employer with thousands of employees, these penalties can quickly reach hundreds of thousands of dollars. Beyond the financial impact, failing to provide forms to the right employees can create problems for those employees when they file their taxes or try to verify their health coverage status.

This comprehensive guide answers the question "who gets a 1095-C" from every angle. We will explain the criteria that determine which employees must receive the form, how to handle special situations like terminated employees and variable-hour workers, the difference between receiving a 1095-C and being listed on one, and the deadlines employers must meet. Whether you are an HR professional managing ACA compliance, a benefits administrator at a large employer, or an employee wondering why you did or did not receive a 1095-C, this article provides the complete picture.

Topics covered in this guide include:

  • Primary recipients: Which employees must receive Form 1095-C
  • Full-time employee definition: The 30-hour rule and measurement methods
  • Special cases: Terminated employees, variable-hour workers, and employees on leave
  • Dependents on 1095-C: When family members appear on the form
  • 1095-C vs. 1095-B: Understanding which form applies
  • Deadlines: When forms must be delivered to recipients
  • Consequences: What happens if forms are not provided correctly

Who Gets a 1095-C: The Basic Rule

The Core Requirement for Form 1095-C Recipients

The fundamental answer to "who gets a 1095-C" is straightforward: Form 1095-C must be furnished to every individual who was a full-time employee of an Applicable Large Employer (ALE) for at least one month during the tax year. This is the basic rule that governs 1095-C distribution, but understanding it fully requires unpacking several key concepts.

First, only Applicable Large Employers are required to file and furnish Form 1095-C. An ALE is an employer that employed an average of at least 50 full-time employees (including full-time equivalent employees) during the prior calendar year. Small employers with fewer than 50 FTEs do not file Form 1095-C at all, so their employees will not receive this form from them. Instead, if those employees have health coverage, they may receive Form 1095-B from their insurance company.

Second, the form goes to full-time employees specifically. Under the ACA, a full-time employee is one who averages at least 30 hours of service per week (or 130 hours per month). Part-time employees who never achieve full-time status during the year generally do not receive Form 1095-C, with one important exception we will discuss later regarding self-insured plans.

Key criteria for determining who gets a 1095-C:

  • Employer size: The employer must be an ALE (50+ full-time and FTE employees)
  • Employee status: The individual must have been a full-time employee (30+ hours/week average)
  • Duration: The individual must have been full-time for at least one calendar month during the tax year
  • Employment relationship: The individual must be a common-law employee, not an independent contractor

Understanding Full-Time Employee Status

To accurately determine who gets a 1095-C, employers must correctly identify their full-time employees. The IRS provides two methods for making this determination:

Monthly Measurement Method:

  • Determines full-time status month by month
  • An employee is full-time for a month if they work at least 130 hours of service during that month
  • Simpler but less flexible for employers with variable-hour employees
  • Must be applied consistently across all employees

Look-Back Measurement Method:

  • Uses a measurement period (typically 3-12 months) to determine average hours
  • Followed by a stability period during which status is locked regardless of actual hours worked
  • Better suited for employers with seasonal or variable-hour workforces
  • Requires tracking hours over the measurement period using the FTE calculation method

The measurement method chosen affects who gets a 1095-C because it determines which employees qualify as full-time. Under the look-back method, an employee might work fewer than 30 hours per week during the current year but still be considered full-time (and thus receive a 1095-C) because they averaged 30+ hours during the prior measurement period.

Categories of Employees Who Receive Form 1095-C

Let us examine the specific categories of individuals who get a 1095-C in detail:

Employee Category Receives 1095-C? Notes
Full-time employees (entire year) Yes Standard recipients; form covers all 12 months
Full-time employees (partial year - new hires) Yes Form covers months of employment starting with first full-time month
Terminated full-time employees Yes Form covers months through termination
Employees who transitioned from part-time to full-time Yes Form covers months as full-time employee
Variable-hour employees determined to be full-time Yes Based on measurement period results
Employees on FMLA or other leave Yes Leave does not change full-time status
Part-time employees (never full-time) Generally No Exception: Self-insured coverage (see below)
Independent contractors No Not employees; different reporting applies
Seasonal employees under 120 days Depends Only if full-time status was achieved

Special Situations: Who Gets a 1095-C in Complex Cases

Terminated Employees

A critical aspect of understanding who gets a 1095-C is recognizing that terminated employees must still receive the form. If an employee was full-time for any month during the tax year before their termination, they are entitled to a Form 1095-C covering that period. This is true regardless of when the termination occurred or the reason for separation.

Practical challenges with terminated employees:

  • Current address: Employers must make reasonable efforts to obtain the former employee's current mailing address. Using the last known address is acceptable if the employee cannot be located.
  • Timing: The form must still be furnished by the same deadline (March 3, 2026 for tax year 2025) regardless of when termination occurred.
  • Coverage codes: The Form 1095-C will show appropriate codes for months after termination, typically indicating no offer of coverage (code 1H on Line 14) and employee not employed (code 2A on Line 16).
  • Returned mail: If forms are returned as undeliverable, the employer should document efforts made to deliver the form and retain the undelivered form in their records.

Example: Sarah worked as a full-time manager from January through June before leaving the company. Even though she terminated mid-year, Sarah is among those who get a 1095-C. Her form will show the coverage offered (or that she was enrolled) for January through June, with codes indicating no offer or non-employment for July through December.

Variable-Hour Employees

Variable-hour employees present one of the most complex scenarios for determining who gets a 1095-C. These are employees whose hours fluctuate such that the employer cannot reasonably determine at the start of employment whether they will average 30+ hours per week.

For variable-hour employees, the look-back measurement method is particularly important:

  • Initial measurement period: New variable-hour employees are measured over a period (up to 12 months) to determine if they average 30+ hours
  • Stability period: If found to be full-time, they must be treated as full-time for the stability period regardless of actual hours
  • Form implications: An employee determined to be full-time during a stability period receives a 1095-C for that entire period, even if they work fewer than 30 hours in some months

Example: Marcus is a retail worker with varying schedules. During the 12-month measurement period (October 2024 - September 2025), he averaged 32 hours per week. He is therefore full-time for the stability period (January 2026 - December 2026). Marcus is among those who get a 1095-C for tax year 2026, covering all 12 months, even if his hours drop below 30 in some weeks during that year.

Employees on Leave

Employees on various types of leave remain on the list of who gets a 1095-C if they were full-time employees. Leave status does not change an employee's classification for 1095-C purposes:

Types of leave that do not affect 1095-C eligibility:

  • FMLA leave: Employees on Family and Medical Leave Act leave are still considered full-time employees
  • Short-term disability: Employees receiving STD benefits typically remain employees
  • Long-term disability: Depends on whether employment relationship continues
  • Military leave (USERRA): Employees on military leave under USERRA are treated as continuing employees
  • Personal leave of absence: Typically still considered employees during approved leave
  • Sabbatical: Usually continues the employment relationship

The key factor is whether the employment relationship continues during the leave. If the individual remains an employee, and they were full-time before the leave began, they receive a 1095-C. The codes on the form will reflect the coverage situation during the leave months.

New Hires and the Limited Non-Assessment Period

New hires who are reasonably expected to be full-time are among those who get a 1095-C, but employers have some flexibility in the first months of employment. The ACA provides a "limited non-assessment period" during which employers are not penalized for not offering coverage to new full-time employees.

Limited non-assessment period rules:

  • For monthly measurement method: Up to 3 full calendar months from date of hire
  • For look-back measurement method: Up to the end of the month following the initial measurement period plus an administrative period
  • Does not affect 1095-C requirement—the employee still receives a form
  • Line 16 code 2D (initial measurement period) or other applicable codes are used

Even during the limited non-assessment period, new full-time employees are among those who get a 1095-C. The form simply reflects that they were new hires and documents what coverage was offered during their initial employment period.

Part-Time Employees in Self-Insured Plans

There is one significant exception to the general rule that part-time employees do not receive Form 1095-C. If an employer has a self-insured health plan and a part-time employee is enrolled in that plan, the employer must provide a Form 1095-C to that employee to report their coverage in Part III.

In this scenario:

  • The part-time employee receives a 1095-C because they are enrolled in the self-insured plan
  • Part II of the form uses code 1G on Line 14 (indicating offer of coverage to employee not a full-time employee)
  • Part III lists the employee and any covered dependents with their months of coverage
  • The form serves the same purpose as Form 1095-B would for fully-insured coverage

This exception ensures that all individuals enrolled in self-insured employer coverage receive documentation of that coverage for tax purposes, regardless of their full-time/part-time status.

Dependents and Family Members: Who Gets Listed on a 1095-C

Understanding the Difference: Recipients vs. Listed Individuals

A common point of confusion when discussing who gets a 1095-C is the distinction between who receives the form as the primary recipient and who is listed on the form. Dependents and family members do not receive their own separate Form 1095-C, but they may be listed on the employee's form under specific circumstances.

Key distinctions:

  • Form recipient: Only the employee receives Form 1095-C; one form per employee
  • Listed individuals: Dependents appear in Part III of the form (self-insured plans only)
  • Offer of coverage: Part II indicates whether coverage was offered to employee, spouse, and/or dependents
  • No separate 1095-C for dependents: Children and spouses do not get their own 1095-C forms

When Dependents Appear on Form 1095-C

Dependents and family members appear on Form 1095-C only in Part III, and only when the employer has a self-insured health plan. In this section, the employer lists all individuals who were actually enrolled in coverage during the year:

Information reported for each covered individual in Part III:

  • Name: Full legal name of each covered person
  • Social Security Number: SSN for each individual (or date of birth if SSN unavailable)
  • Months covered: Checkboxes indicating which months each person had coverage

If an employer has a fully-insured plan (coverage provided through an insurance company), Part III is left blank. In fully-insured arrangements, the insurance company—not the employer—reports who was covered by issuing Form 1095-B to covered individuals.

Example: John is a full-time employee at a company with a self-insured health plan. His wife Maria and two children, ages 8 and 12, are enrolled in his coverage. John receives the Form 1095-C (he is the one who gets the 1095-C). Part III of his form lists John, Maria, and both children with their SSNs and the months each was covered. Maria and the children do not receive separate 1095-C forms.

Spouse Coverage and Form 1095-C

Spouses have a unique position in ACA reporting. While understanding who gets a 1095-C, it is important to know that:

  • Spouses do not receive separate 1095-C forms from the employee's employer
  • Spousal offer of coverage is indicated on Part II, Line 14, through specific codes (e.g., 1D indicates coverage offered to employee and spouse, 1E indicates employee, spouse, and dependents)
  • If the spouse is enrolled in a self-insured plan, they are listed in Part III
  • If the spouse has their own employer and is full-time there, they receive a separate 1095-C from their own employer

A married couple might each receive their own Form 1095-C from their respective employers if both are full-time employees of ALEs. Additionally, each might have the other listed as a covered individual in Part III if they have enrolled each other in their self-insured employer plans.

Who Does NOT Get a 1095-C

Part-Time Employees (Generally)

Understanding who gets a 1095-C also means understanding who does not. Part-time employees who never achieve full-time status during the tax year typically do not receive Form 1095-C. However, as noted earlier, there is an exception for part-time employees enrolled in self-insured plans.

Part-time employee scenarios:

  • Part-time, not enrolled in self-insured plan: Does not receive 1095-C
  • Part-time, enrolled in fully-insured plan: Does not receive 1095-C; may receive 1095-B from insurer
  • Part-time, enrolled in self-insured plan: Receives 1095-C with code 1G in Part II

Employees of Small Employers

Employees of employers with fewer than 50 full-time employees (including FTEs) are not among those who get a 1095-C because their employer is not an Applicable Large Employer. Small employers are not required to file Form 1095-C at all.

If a small employer offers health coverage:

  • Fully-insured coverage: The insurance company issues Form 1095-B to covered employees
  • Self-insured coverage: The small employer files Form 1095-B (not 1095-C) to report coverage

For more on the differences between these forms, see our guide on 1095-B vs. 1095-C.

Independent Contractors and Non-Employees

Independent contractors, consultants, freelancers, and other non-employees are definitively not among those who get a 1095-C. Form 1095-C applies only to common-law employees. The distinction between employee and independent contractor is based on the overall employment relationship, considering factors like:

  • Behavioral control over how work is performed
  • Financial aspects of the arrangement
  • Type of relationship (contracts, benefits, permanency)

Misclassifying employees as independent contractors to avoid ACA obligations can result in significant penalties from both the IRS and Department of Labor, in addition to ACA-specific consequences.

Employees of Government Entities and Churches (Special Rules)

Certain special employer types have modified requirements that affect who gets a 1095-C:

  • Federal, state, and local government employers: Generally subject to ACA reporting requirements if they meet the ALE threshold
  • Churches and religious organizations: Churches are generally exempt from the employer mandate, so their employees do not receive 1095-C (they may receive 1095-B if they have coverage)
  • Church-affiliated organizations: May or may not be exempt depending on their specific relationship to the church

Deadlines: When Must Forms Be Provided to Recipients

Employee Furnishing Deadline

Knowing who gets a 1095-C is only half the compliance equation. Employers must also deliver the forms by the required deadline. For tax year 2025, Form 1095-C must be furnished to employees by March 3, 2026.

Key points about the furnishing deadline:

  • Postmark rule: For mailed forms, the postmark date determines timeliness. Forms postmarked by March 3 are considered timely even if received later.
  • Electronic delivery: Forms may be provided electronically if the employee has consented. The form is considered furnished when it is posted to the electronic platform and the employee is notified.
  • No extension for furnishing: While employers can request an extension for filing with the IRS, there is generally no extension available for furnishing forms to employees.

IRS Filing Deadline

In addition to providing forms to those who get a 1095-C, employers must file copies with the IRS:

Filing Method Deadline (TY2025) Who Can Use
Electronic Filing March 31, 2026 All filers (required for 10+ forms)
Paper Filing February 28, 2026 Only filers with fewer than 10 forms

Employers can request an automatic 30-day extension using Form 8809, extending the IRS filing deadline but not the employee furnishing deadline. See our ACA extension guide for details.

State-Specific Deadlines

Several states have their own health coverage reporting requirements. Employers must provide forms to employees who reside in these states and file with state agencies:

  • California: State filing deadline typically aligns with federal
  • New Jersey: State filing deadline typically aligns with federal
  • Rhode Island: State filing deadline typically aligns with federal
  • District of Columbia: State filing deadline typically aligns with federal
  • Massachusetts: Uses Form 1099-HC with different requirements

Penalties for Non-Compliance

Failure to Furnish Forms to Recipients

Employers who fail to provide forms to those who get a 1095-C face significant penalties:

Timing of Correction Penalty Per Form (2025) Maximum Penalty
Corrected within 30 days $60 $630,500
Corrected by August 1 $130 $1,891,500
After August 1 / Not corrected $330 $3,783,000
Intentional disregard $660+ (no cap) Unlimited

These penalties apply separately for failures to furnish (provide to employees) and failures to file (submit to IRS). An employer who fails to do both faces double the penalty exposure.

Employer Shared Responsibility Penalties

Beyond the reporting penalties, understanding who gets a 1095-C relates to the broader employer shared responsibility provisions. If employers fail to offer coverage to substantially all full-time employees, they may face:

  • Penalty A (4980H(a)): Approximately $2,900 per full-time employee (minus 30) if coverage not offered to at least 95% of full-time employees
  • Penalty B (4980H(b)): Approximately $4,350 per employee who receives premium tax credits due to unaffordable or inadequate coverage

The IRS uses Form 1095-C data to determine these penalties. Employers who receive Letter 226-J can respond using their 1095-C records to contest proposed assessments.

How to Determine Who Gets a 1095-C: Step-by-Step Process

Step 1: Confirm ALE Status

Before determining who gets a 1095-C, confirm that your organization is an Applicable Large Employer:

  • Count all full-time employees (30+ hours/week average) for each month of the prior year
  • Calculate full-time equivalent employees using the FTE calculation
  • Add full-time employees and FTEs for each month
  • Average the 12 monthly totals
  • If the average is 50 or more, you are an ALE and must determine who gets a 1095-C

Step 2: Identify All Full-Time Employees

Create a comprehensive list of every individual who was a full-time employee for any month:

  • Review payroll records for employees averaging 30+ hours per week
  • Apply your chosen measurement method (monthly or look-back)
  • Include new hires who were reasonably expected to be full-time
  • Include variable-hour employees determined full-time through measurement
  • Include terminated employees who were full-time before leaving

Step 3: Add Part-Time Employees in Self-Insured Coverage

If you have a self-insured health plan, add any part-time employees enrolled in that coverage to your list of who gets a 1095-C:

  • Review enrollment records for the self-insured plan
  • Identify any enrolled individuals not already on the full-time list
  • These individuals receive 1095-C with code 1G on Line 14

Step 4: Verify Employee Information

For each person on your list of who gets a 1095-C, verify:

  • Legal name matches Social Security Administration records
  • Social Security Number is accurate
  • Current mailing address (especially important for terminated employees)
  • Months of full-time status
  • Coverage offer information for each month
  • Enrollment status (especially for Part III reporting)

Step 5: Generate and Review Forms

Generate Form 1095-C for each individual on your list:

  • Ensure Part I identification information is accurate
  • Complete Part II with correct Line 14, 15, and 16 codes
  • Complete Part III if you have self-insured coverage, listing all covered individuals
  • Review for inconsistencies or errors before distribution

Common Mistakes When Determining Who Gets a 1095-C

Mistake 1: Forgetting Terminated Employees

One of the most common errors is failing to include terminated employees on the list of who gets a 1095-C. Employees who left during the year must still receive their forms. Maintain records of former employees and their last known addresses.

Mistake 2: Incorrect Full-Time Determination

Errors in calculating full-time status can result in either over-reporting (sending forms to part-time employees who should not receive them) or under-reporting (failing to send forms to employees who should receive them). Apply measurement methods consistently and document your calculations.

Mistake 3: Overlooking Variable-Hour Employees

Variable-hour employees who qualified as full-time during their stability period must receive 1095-C forms. Track measurement and stability periods carefully to ensure these employees are not missed.

Mistake 4: Missing Part-Time Enrollees in Self-Insured Plans

Employers with self-insured plans sometimes forget that part-time employees enrolled in coverage are among those who get a 1095-C. Cross-reference enrollment records with your recipient list.

Mistake 5: Late or Missing Delivery

Even with a correct list of recipients, failing to deliver forms by the deadline results in penalties. Establish processes to ensure timely delivery and track returned mail.

Frequently Asked Questions About Who Gets a 1095-C

Do all employees receive a 1095-C?

No. Only full-time employees (those averaging 30+ hours per week) of Applicable Large Employers receive Form 1095-C. Part-time employees generally do not receive this form unless they are enrolled in a self-insured health plan. Employees of small employers (fewer than 50 full-time employees) do not receive 1095-C forms at all.

Does my spouse get a separate 1095-C?

Your spouse does not receive a separate 1095-C from your employer. If your spouse is covered under your employer's self-insured health plan, they will be listed in Part III of your 1095-C. However, if your spouse is a full-time employee of a different Applicable Large Employer, they will receive their own 1095-C from that employer.

Do dependents receive their own Form 1095-C?

No. Dependents do not receive separate 1095-C forms. If dependents are covered under a self-insured employer plan, they are listed in Part III of the employee's Form 1095-C with their names, SSNs, and months of coverage. For fully-insured plans, dependent coverage is reported on Form 1095-B issued by the insurance company.

I was terminated mid-year. Will I get a 1095-C?

Yes. If you were a full-time employee for at least one month before your termination, you will receive a Form 1095-C from your former employer. The form will show coverage information for the months you were employed and appropriate codes indicating non-employment for remaining months.

I work part-time. Why did I receive a 1095-C?

If you work part-time but received a 1095-C, it is likely because you are enrolled in your employer's self-insured health plan. Employers must provide 1095-C to anyone enrolled in self-insured coverage, regardless of full-time or part-time status. Check Part II of your form for code 1G, which indicates coverage for non-full-time employees.

When should I receive my 1095-C?

For tax year 2025, employers must furnish Form 1095-C to employees by March 3, 2026. You should receive your form by mail or electronically (if you consented to electronic delivery) by this date. If you have not received your form by mid-March, contact your employer's HR or benefits department.

Do I need my 1095-C to file my tax return?

Generally, no. The IRS has stated that individual taxpayers do not need to wait for Form 1095-C to file their tax returns. The form is primarily used by the IRS to verify employer compliance with ACA requirements. However, you should keep the form for your records in case questions arise about your coverage.

My employer is a small business. Will I get a 1095-C?

No. Form 1095-C is only issued by Applicable Large Employers (50+ full-time employees). If your employer has fewer than 50 employees, you will not receive a 1095-C. If you have health coverage through your small employer, you may receive Form 1095-B from the insurance company or your employer (if self-insured).

I was on FMLA leave. Do I still get a 1095-C?

Yes. Being on FMLA or other types of leave does not change your status as a full-time employee for 1095-C purposes. If you were a full-time employee before your leave began, you will receive a Form 1095-C covering the entire year, with appropriate codes reflecting your coverage status during the leave period.

What if I worked for multiple employers during the year?

You may receive multiple 1095-C forms if you worked as a full-time employee for more than one Applicable Large Employer during the tax year. Each ALE that employed you as full-time will provide you with a separate 1095-C covering your period of employment with that company.

Do contractors or freelancers receive Form 1095-C?

No. Form 1095-C is only for common-law employees. Independent contractors, freelancers, and consultants are not employees and do not receive 1095-C forms. They must obtain their own health coverage and may receive Form 1095-A (if covered through the Marketplace) or Form 1095-B (if covered through other sources).

What if my 1095-C has errors?

If you notice errors on your Form 1095-C (wrong name, incorrect coverage information, etc.), contact your employer's HR or benefits department immediately. Employers can issue corrected forms. If errors affect your tax situation, you may need to work with a tax professional to address them properly.

How BoomTax Simplifies 1095-C Distribution

Determining who gets a 1095-C and ensuring forms reach all required recipients can be complex and time-consuming. BoomTax provides a comprehensive solution that simplifies every aspect of Form 1095-C compliance:

  • Bulk Data Import: Upload employee and coverage data from Excel, CSV, or integrate with payroll systems like ADP, Workday, UKG, and Paylocity. Easily identify all employees who need to receive forms.
  • Automatic Validation: BoomTax checks your data against 500+ IRS business rules, flagging potential errors in employee information, full-time status codes, and coverage data before forms are distributed.
  • Complete Recipient Management: Track all individuals who should receive forms, including current employees, terminated employees, and part-time enrollees in self-insured coverage.
  • Multiple Delivery Options: Choose from print and mail service (BoomTax handles printing, stuffing, and first-class mailing with tracking), electronic delivery through a secure portal, or download PDFs for self-distribution.
  • Address Verification: Help ensure forms reach terminated employees and others with potentially outdated addresses through address verification services.
  • IRS E-Filing: File directly with the IRS through the AIR system. BoomTax is an authorized transmitter—no need to obtain your own Transmitter Control Code.
  • State Filing Support: File with California, New Jersey, Rhode Island, D.C., and Massachusetts from the same platform.
  • Unlimited Corrections: If errors are discovered after filing, correct and refile at no additional charge.

BoomTax offers transparent pay-per-form pricing with no subscription fees. Whether you're managing 50 employees or 50,000, the platform scales to your needs and helps ensure everyone who gets a 1095-C receives their form accurately and on time.

Ready to simplify your ACA reporting? Get started with BoomTax today and eliminate the stress of 1095-C distribution.

Conclusion: Mastering 1095-C Recipient Requirements

Understanding who gets a 1095-C is essential for ACA compliance. The core rule is straightforward: full-time employees of Applicable Large Employers receive Form 1095-C. However, the details matter. Terminated employees, variable-hour workers determined to be full-time, employees on leave, and part-time employees enrolled in self-insured plans all have specific requirements that employers must address.

Key takeaways about who gets a 1095-C:

  • Primary recipients: Full-time employees (30+ hours/week average) of ALEs (50+ employees)
  • Special cases: Terminated employees, variable-hour workers in stability periods, and employees on leave all receive forms
  • Self-insured exception: Part-time employees enrolled in self-insured coverage also receive 1095-C
  • Dependents: Listed on Part III of the employee's form (self-insured plans only), but do not receive separate forms
  • Deadline: Forms must be furnished to employees by March 3, 2026 for tax year 2025
  • Penalties: $60 to $330+ per form for late or missing delivery
  • Small employers: Do not file 1095-C; employees receive 1095-B instead

Proper identification and tracking of all individuals who get a 1095-C protects employers from significant penalties while ensuring employees have the documentation they need. Using a specialized platform like BoomTax streamlines this process, providing the tools to manage recipients, deliver forms, and maintain compliance efficiently.

References and Additional Resources

Related Articles
   Help