Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

After the 2016 revision of Publication 225 was printed, the IRS issued new rules for when to deduct a casualty loss that occurred in a federally declared disaster area. The new rules are effective as of October 13, 2016. Accordingly, the rules discussed in chapter 11 under "When to deduct the loss" under "Disaster Area Losses" are incorrect. The new rules are discussed under "Disaster Area Losses" in Publication 547, Casualties, Disasters, and Thefts.