Short answer: Forms 1094-C and 1095-C are the ACA reporting forms that applicable large employers (50+ full-time-equivalent employees) use to report the health coverage they offered. The 1095-C goes to employees and the IRS; recent law lets employers furnish 1095-Cs on request instead of automatically.
Applicable large employers (ALEs) must report annually on the coverage they offered, so the IRS can administer the employer mandate and individuals’ premium tax credits. The 1095-C is the employee-level statement (what coverage was offered, to whom, and its cost); the 1094-C is the employer-level transmittal that accompanies the 1095-Cs sent to the IRS.
Under the Paperwork Burden Reduction Act, employers may now furnish a 1095-C on request rather than mailing one to every employee, as long as they post a clear notice of the right to request it. Filing with the IRS is still required, and 2026 failure penalties can reach roughly $340 per return.
Sources
- IRC §§6055 and 6056; IRS Forms 1094-C/1095-C instructions; Paperwork Burden Reduction Act.
Content history
Originally published: June 16, 2026
Last reviewed: June 16, 2026