Who receives a 1095-C form?

• A. A form from health coverage providers showing the individual had qualifying health coverage during the year.
• B. A form issued by the Social Security Administration.
• C. A form from employers detailing offered health coverage to employees; used for tax purposes.
• D. A summary of medical expenses for the year.

Answer: (C)

Form 1095-C is the document employers send to employees to show the health coverage they offered and the months it was available, for use in tax reporting. This form is produced by the employer (often an applicable large employer) and mailed to the employee so the individual can verify with the IRS whether there was minimum essential coverage offered during the year.

That’s why this option is the best fit: it describes a form issued by employers detailing offered health coverage and its use for tax purposes. It’s not a form from health coverage providers (that would be 1095-B), not a Social Security Administration document, and not a summary of medical expenses.