2017 Form 1095 C F1095c Dft
User Manual: C
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Caution: DRAFT—NOT for FILING
Note: The “Plan Start Month” box will remain optional on the 2017 Form 1095-C.
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DO NOT FILE
August 14, 2017
DRAFT AS OF
Department of the Treasury
Internal Revenue Service
Employer-Provided Health Insurance Offer and Coverage
▶ Do not attach to your tax return. Keep for your records.
▶ Go to www.irs.gov/Form1095C for instructions and the latest information.
OMB No. 1545-2251
Part I Employee
1 Name of employee 2 Social security number (SSN)
3 Street address (including apartment no.)
4 City or town 5 State or province 6
Country and ZIP or foreign postal code
Applicable Large Employer Member (Employer)
7 Name of employer 8 Employer identification number (EIN)
9 Street address (including room or suite no.) 10 Contact telephone number
11 City or town 12 State or province 13
Country and ZIP or foreign postal code
Part II Employee Offer of Coverage Plan Start Month (Enter 2-digit number):
All 12 Months
Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
14 Offer of
instructions) $ $ $$$$$$$$$$$
16 Section 4980H
Safe Harbor and
Other Relief (enter
code, if applicable)
Part III Covered Individuals
If Employer provided self-insured coverage, check the box and enter the information for each individual enrolled in coverage, including the employee.
(a) Name of covered individual(s) (b) SSN or other TIN (c) DOB (If SSN
or other TIN is
all 12 months
(e) Months of Coverage
Jan Mar Apr May June July Aug Sept Oct Nov Dec
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 60705M Form 1095-C (2017)
DO NOT FILE
August 14, 2017
DRAFT AS OF
Form 1095-C (2017) Page 2
Instructions for Recipient
You are receiving this Form 1095-C because your employer is an Applicable Large Employer subject to
the employer shared responsibility provision in the Affordable Care Act. This Form 1095-C includes
information about the health insurance coverage offered to you by your employer. Form 1095-C, Part
II, includes information about the coverage, if any, your employer offered to you and your spouse and
dependent(s). If you purchased health insurance coverage through the Health Insurance Marketplace
and wish to claim the premium tax credit, this information will assist you in determining whether you
are eligible. For more information about the premium tax credit, see Pub. 974, Premium Tax Credit
(PTC). You may receive multiple Forms 1095-C if you had multiple employers during the year that were
Applicable Large Employers (for example, you left employment with one Applicable Large Employer
and began a new position of employment with another Applicable Large Employer). In that situation,
each Form 1095-C would have information only about the health insurance coverage offered to you by
the employer identified on the form. If your employer is not an Applicable Large Employer it is not
required to furnish you a Form 1095-C providing information about the health coverage it offered.
In addition, if you, or any other individual who is offered health coverage because of their
relationship to you (referred to here as family members), enrolled in your employer's health plan and
that plan is a type of plan referred to as a "self-insured" plan, Form 1095-C, Part III provides
information to assist you in completing your income tax return by showing you or those family
members had qualifying health coverage (referred to as "minimum essential coverage") for some or all
months during the year.
If your employer provided you or a family member health coverage through an insured health plan or
in another manner, the issuer of the insurance or the sponsor of the plan providing the coverage will
furnish you information about the coverage separately on Form 1095-B, Health Coverage. Similarly, if
you or a family member obtained minimum essential coverage from another source, such as a
government-sponsored program, an individual market plan, or miscellaneous coverage designated by
the Department of Health and Human Services, the provider of that coverage will furnish you
information about that coverage on Form 1095-B. If you or a family member enrolled in a qualified
health plan through a Health Insurance Marketplace, the Health Insurance Marketplace will report
information about that coverage on Form 1095-A, Health Insurance Marketplace Statement.
TIP Employers are required to furnish Form 1095-C only to the employee. As the recipient of
this Form 1095-C, you should provide a copy to any family members covered under a
self-insured employer-sponsored plan listed in Part III if they request it for their records.
Additional information. For additional information about the tax provisions of the Affordable Care Act
(ACA), including the individual shared responsibility provisions, the premium tax credit, and the
employer shared responsibility provisions, see www.irs.gov/Affordable-Care-Act/Individuals-and-
Families or call the IRS Healthcare Hotline for ACA questions (1-800-919-0452).
Part I. Employee
Lines 1–6. Part I, lines 1–6, reports information about you, the employee.
Line 2. This is your social security number (SSN). For your protection, this form may show only the last
four digits of your SSN. However, the employer is required to report your complete SSN to the IRS.
If you do not provide your SSN and the SSNs of all covered individuals to the plan
administrator, the IRS may not be able to match the Form 1095-C to determine that you
and the other covered individuals have complied with the individual shared responsibility
provision. For covered individuals other than the employee listed in
Part I, a Taxpayer Identification Number (TIN) may be provided instead of an SSN. See Part III.
Part I. Applicable Large Employer Member (Employer)
Lines 7–13. Part I, lines 7–13, reports information about your employer.
Line 10. This line includes a telephone number for the person whom you may call if you have questions
about the information reported on the form or to report errors in the information on the form and ask
that they be corrected.
Part II. Employer Offer of Coverage, Lines 14–16
Line 14. The codes listed below for line 14 describe the coverage that your employer offered to you
and your spouse and dependent(s), if any. (If you received an offer of coverage through a
multiemployer plan due to your membership in a union, that offer may not be shown on line 14.) The
information on line 14 relates to eligibility for coverage subsidized by the premium tax credit for you,
your spouse, and dependent(s). For more information about the premium tax credit, see Pub. 974.
1A. Minimum essential coverage providing minimum value offered to you with an employee required
contribution for self-only coverage equal to or less than 9.5% (as adjusted) of the 48 contiguous states
single federal poverty line and minimum essential coverage offered to your spouse and dependent(s)
(referred to here as a Qualifying Offer). This code may be used to report for specific months for which a
Qualifying Offer was made, even if you did not receive a Qualifying Offer for all 12 months of the
calendar year. For information on the adjustment of the 9.5%, see IRS.gov.
1B. Minimum essential coverage providing minimum value offered to you and minimum essential
coverage NOT offered to your spouse or dependent(s).
1C. Minimum essential coverage providing minimum value offered to you and minimum essential
coverage offered to your dependent(s) but NOT your spouse.
1D. Minimum essential coverage providing minimum value offered to you and minimum essential
coverage offered to your spouse but NOT your dependent(s).
1E. Minimum essential coverage providing minimum value offered to you and minimum essential
coverage offered to your dependent(s) and spouse.
1F. Minimum essential coverage NOT providing minimum value offered to you, or you and your spouse
or dependent(s), or you, your spouse, and dependent(s).
1G. You were NOT a full-time employee for any month of the calendar year but were enrolled in self-
insured employer-sponsored coverage for one or more months of the calendar year. This code will be
entered in the All 12 Months box or in the separate monthly boxes for all 12 calendar months on
1H. No offer of coverage (you were NOT offered any health coverage or you were offered
coverage that is NOT minimum essential coverage).
1J. Minimum essential coverage providing minimum value offered to you; minimum essential coverage
conditionally offered to your spouse; and minimum essential coverage NOT offered to your
1K. Minimum essential coverage providing minimum value offered to you; minimum essential coverage
conditionally offered to your spouse; and minimum essential coverage offered to your dependent(s).
Line 15. This line reports the employee required contribution, which is the monthly cost to you for the
lowest-cost self-only minimum essential coverage providing minimum value that your employer offered
you. The amount reported on line 15 may not be the amount you paid for coverage if, for example, you
chose to enroll in more expensive coverage such as family coverage. Line 15 will show an amount only
if code 1B, 1C, 1D, 1E, 1J, or 1K is entered on line 14. If you were offered coverage but there is no cost
to you for the coverage, this line will report a “0.00” for the amount. For more information, including on
how your eligibility for other healthcare arrangements might affect the amount reported on line 15, see
Line 16. This code provides the IRS information to administer the employer shared responsibility
provisions. Other than a code 2C which reflects your enrollment in your employer's coverage, none of
this information affects your eligibility for the premium tax credit. For more information about the
employer shared responsibility provisions, see IRS.gov.
Part III. Covered Individuals, Lines 17–22
Part III reports the name, SSN (or TIN for covered individuals other than the employee listed in Part I),
and coverage information about each individual (including any full-time employee and non-full-time
employee, and any employee's family members) covered under the employer's health plan, if the plan
is "self-insured." A date of birth will be entered in column (c) only if an SSN (or TIN for covered
individuals other than the employee listed in Part I) is not entered in column (b). Column (d) will be
checked if the individual was covered for at least one day in every month of the year. For individuals
who were covered for some but not all months, information will be entered in column (e) indicating the
months for which these individuals were covered. If there are more than 6 covered individuals, see the
additional covered individuals on Part III, Continuation Sheet(s).
DO NOT FILE
August 14, 2017
DRAFT AS OF
Form 1095-C (2017) Page 3
Name of employee Social security number (SSN)
Part III Covered Individuals — Continuation Sheet
(a) Name of covered individual(s) (b) SSN or other TIN
(c) DOB (If SSN or other
TIN is not available)
all 12 months
(e) Months of coverage
Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec
Form 1095-C (2017)