Where do I Report Form 1095-C on my tax Return?

For tax year 2026 returns filed in 2027, you do not enter or file Form 1095-C with your federal tax return.

Instead, keep the form with your tax records in case you need it for future reference or to verify health insurance coverage information.

Since the federal individual shared responsibility payment was reduced to $0 beginning in 2019, most taxpayers no longer need to report health insurance coverage on their federal income tax return.

Do I Need Form 1095-C to File My Tax Return?

Generally, no.

You can typically file your federal tax return without waiting for Form 1095-C. The form is informational and does not need to be attached to your return.

However, you should review the form for accuracy and retain it with your tax documents.

What Is Form 1095-C?

Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, is issued by certain employers to report information about health insurance coverage offered to employees.

You may receive Form 1095-C if you worked for an Applicable Large Employer (ALE) during the year.

An Applicable Large Employer is generally an employer that had 50 or more full-time employees, including full-time equivalent employees, during the prior year.

The form may include information such as:

• Whether your employer offered health insurance coverage.
• The months coverage was available.
• The cost of employee-only coverage.
• Whether you enrolled in the employer's health plan.
• Information about covered family members, if applicable.

What Should I Do With Form 1095-C?

When you receive Form 1095-C:

1. Review the information for accuracy.
2. Keep a copy with your tax records.
3. Contact your employer if you believe any information is incorrect.

You generally do not need to enter information from Form 1095-C into your federal tax return.

What If I Also Received Form 1095-A?

Form 1095-A is different from Form 1095-C.

If you purchased health insurance through HealthCare.gov or a state Marketplace and received Form 1095-A, you must enter that form in the program because it's used to calculate and reconcile the Premium Tax Credit (PTC) on Form 8962.

Unlike Form 1095-C, Form 1095-A can affect your tax return and should not be ignored.

When Should I Expect to Receive Form 1095-C?

Employers and health coverage providers generally furnish Forms 1095 by early spring following the end of the coverage year.

If you have questions about your Form 1095-C, contact the employer or insurance provider that issued the form.

2026 Tax Year Guidance

For tax year 2026:

• Form 1095-C is not filed with your federal income tax return.
• The federal tax return does not require you to indicate whether you had health insurance coverage.
• Keep Form 1095-C with your tax records.
• Only enter health insurance information if you received Form 1095-A from the Health Insurance Marketplace or are otherwise prompted by the program.

Key Takeaway

Form 1095-C is an informational form that reports employer-sponsored health insurance coverage. For your 2026 federal tax return, you generally do not need to enter the form into the program or attach it to your return. Simply review it for accuracy and keep it with your tax records. If you received Form 1095-A instead, be sure to enter that information because it may affect your Premium Tax Credit.