Form 1095-C is filed and furnished to any employee of an Applicable Large Employers (ALE) member who is a full-time employee for one or more months of the calendar. ALE members must report that information for all twelve months of the calendar year for each employee. Current revision Form 1095-C PDF Instructions for Forms 1094-C and 1095-C (Print version PDF) Recent developments None at this time. Other items you may find useful All Form 1095-C revisions Affordable Care Act About Publication 15-A, Employer's Supplemental Tax Guide (Supplement to Circular E, Employer's Tax Guide, Publication 15) About Publication 974, Premium Tax Credit (PTC) Treasury Decision 9661, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans Other current products Related forms and publications About Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns About Form 1095-A, Health Insurance Marketplace Statement About Form 1095-B, Health Coverage About Form 8962, Premium Tax Credit