1095-C Instructions: How to Read & Use Your ACA Tax Form (2025 Tax Year)

1095-C Instructions – If you worked for a large employer in 2025, you may receive (or request) Form 1095-C, officially titled Employer-Provided Health Insurance Offer and Coverage. This ACA information return helps you understand what health coverage your employer offered and whether you or your family enrolled in self-insured plans.

Important update for 2026: Employers no longer automatically mail Form 1095-C to everyone. They can post a clear notice on their website allowing you to request a copy. If requested, they must provide it by the later of January 31, 2026, or 30 days after your request (per 2025 IRS instructions).

You do not attach Form 1095-C to your tax return, and you do not need to wait for it to file your 2025 taxes. However, keeping it with your records is smart—especially if you claim the premium tax credit (PTC) on Marketplace coverage.

What Is Form 1095-C and Who Receives It?

Applicable Large Employers (ALEs)—generally companies with 50 or more full-time employees (including full-time equivalents) in the prior year—must file Form 1095-C with the IRS and furnish it to:

  • Full-time employees for any month in 2025.
  • Certain part-time employees or non-employees who enrolled in the employer’s self-insured health plan.

The form reports:

  • What coverage (if any) the employer offered you.
  • The cost of the lowest-cost self-only coverage (for affordability checks).
  • Enrollment details if the plan is self-insured.

Examples of Form 1095-C (structure is consistent across recent years; always refer to your 2025 version).

Key differences from other 1095 forms (per IRS Q&A):

  • 1095-A: From the Health Insurance Marketplace — used to reconcile advance premium tax credits.
  • 1095-B: From insurers or small employers — reports actual coverage months for minimum essential coverage (MEC).
  • 1095-C: From large employers — focuses on offers of coverage (and actual enrollment only for self-insured plans).

You might receive multiple 1095-C forms if you had more than one ALE employer in 2025.

How to Read Form 1095-C? Line-by-Line Breakdown

Part I: Employee & Employer Information

  • Lines 1–6: Your name, SSN, and address.
  • Lines 7–13: Employer’s name, EIN, contact phone, and address. This section confirms the form belongs to you and identifies the employer.

Part II: Employee Offer of Coverage (The most important part for most people) This grid shows coverage offers month by month.

  • Line 14: Offer of Coverage Code (enter one code per month or “All 12 Months”) Common codes (from 2025 IRS Instructions for Forms 1094-C and 1095-C):
Code Meaning
1A Qualifying Offer (affordable MEC + minimum value to you; at least MEC to spouse/dependents)
1B MEC providing minimum value offered to employee only
1C MEC + minimum value to employee + dependents (not spouse)
1D MEC + minimum value to employee + spouse (not dependents)
1E MEC + minimum value to employee + spouse + dependents
1F Coverage offered but does not provide minimum value
1H No offer of coverage (or coverage that isn’t MEC)
1J–1U Various Individual Coverage HRA (ICHRA) offers and conditional spouse offers (newer codes for HRAs)
1G Self-insured coverage offered/enrolled for non-full-time or certain non-employees

Example ACA code reference chart (codes have remained stable; check your specific form for 2025 updates).

  • Line 15: Employee Required Contribution
    Shows the monthly amount you would pay for the lowest-cost self-only MEC that provides minimum value.
    Only filled for certain Line 14 codes (1B, 1C, 1D, 1E, etc.).
    This number is crucial for determining if employer coverage was “affordable” for PTC purposes.
  • Line 16: Section 4980H Safe Harbor & Other Relief
    Codes like 2A (not employed), 2B (not full-time), 2F/2G/2H (affordability safe harbors). Helps the IRS assess employer penalties—not usually relevant to you.
  • Line 17: ZIP Code
    Used for affordability calculations (residence or employment site for HRAs).
  • Plan Start Month (new/updated field)
    Shows when your plan year begins (01–12 or 00 if none).

Part III: Covered Individuals (only if self-insured plan)

  • Lists you and any enrolled family members (name, SSN/TIN, DOB if no TIN, coverage months).
  • Check the box if completed.
  • You may need to share copies with covered family members.

Recipient Instructions on the form (printed at bottom):

  • Do not attach to your tax return.
  • Use Part II for PTC eligibility if you bought Marketplace coverage.
  • Use Part III to verify MEC for your records.
  • Contact your employer with questions.

What Should You Do With Your 1095-C?

  1. File it away — Keep it with your 2025 tax records (W-2, 1095-A if applicable, etc.) for at least 3–7 years.
  2. Do NOT wait to file your taxes — The IRS explicitly says you can (and should) file without it if you already know your coverage situation.
  3. Use it if you claim the Premium Tax Credit:
    • If you had Marketplace coverage and advance PTC, compare Line 14/15 info against your 1095-A to see if employer coverage was affordable.
    • Unaffordable offers or no offer can make you eligible for more PTC (see IRS Pub. 974).
  4. Verify coverage — Part III proves you had MEC through a self-insured employer plan (helpful for any state requirements or future audits, even though the federal individual mandate penalty is $0).
  5. Request a corrected form if information looks wrong (e.g., wrong months or codes). Employers must file corrections with the IRS.

Pro tip: If you think you should have received a 1095-C but didn’t (or can’t find the website notice), contact your HR department or former employer.

Common 1095-C Questions (2025–2026 Filing Season)

Do I need Form 1095-C to file my 2025 taxes?
No. The IRS does not require it on your return.

What if I lost my form or never received the notice?
Request it from your employer’s website or HR. They must provide it timely upon request.

Can I get electronic delivery?
Yes, if you consented.

What if I had multiple jobs?
You may get multiple 1095-Cs—one per ALE employer.

Does this affect my tax refund or bill?
Indirectly only if you’re reconciling PTC on Form 8962. Otherwise, no direct impact.

Final Thoughts

Form 1095-C is primarily an informational tool that proves your employer complied with ACA reporting rules. For most employees, it’s a “keep for your records” document. The real value comes if you purchased insurance on Healthcare.gov and need to prove employer coverage was unaffordable.

For the most accurate guidance, always refer to the official 2025 Instructions for Forms 1094-C and 1095-C and About Form 1095-C on IRS.gov. Questions about your specific situation? Contact your employer first, then the IRS Healthcare Hotline at 800-919-0452 or visit IRS.gov/ACA.

Sources (all accessed February 2026):

  • IRS Instructions for Forms 1094-C and 1095-C (2025)
  • IRS.gov – About Form 1095-C
  • IRS Q&A on Health Care Information Forms for Individuals
  • IRS Publication 974 (Premium Tax Credit)

Save this guide and bookmark IRS.gov/Form1095C for quick reference during tax season. Filing your 2025 return just got a little easier!