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.

This is an early release draft of an IRS tax form, instructions, or publication,

which the IRS is providing for your information as a courtesy. Do not file draft

forms. Also, do not rely on draft instructions and publications for filing. We

generally do not release drafts of forms until we believe we have incorporated all

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page is at IRS.gov/pub17; the Form W-4 page is at IRS.gov/w4; the Form 8863

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DO NOT FILE

August 14, 2017

DRAFT AS OF

600117

VOID

CORRECTED

Form 1095-C

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

2017

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

Coverage (enter

required code)

15 Employee

Required

Contribution (see

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

not available)

(d) Covered

all 12 months

(e) Months of Coverage

Jan Mar Apr May June July Aug Sept Oct Nov Dec

Feb

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

600216

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.

▲

CAUTION

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

line 14.

1H. No offer of coverage (you were NOT offered any health coverage or you were offered

coverage that is NOT minimum essential coverage).

1I. Reserved.

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

dependent(s).

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

IRS.gov.

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

600317

Name of employee Social security number (SSN)

Part III Covered Individuals — Continuation Sheet

(a) Name of covered individual(s) (b) SSN or other TIN

TIN is not available)

(d)

Covered

all 12 months

(e) Months of coverage

Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec

Form 1095-C (2017)

2017 Form 1095 C F1095c Dft

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