Form 1095-C is a tax form used in the United States to determine whether an individual is required to pay the individual shared responsibility provision. It 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 during the year. The form includes information about the health insurance coverage offered to the employee by their employer, such as the name of the employer, the months during the prior calendar year when the employee was eligible for coverage, and the cost of the cheapest monthly premium the employee could have paid for coverage under their employer’s health plan. Receiving Form 1095-C is mandatory for all employees eligible for coverage, even if they declined to sign up for their health plan at work. Employers with 50 or more full-time employees are required to furnish Form 1095-C to their employees by January 31 of the year following the year to which the form relates. Form 1095-C is also used to fill out Form 8962 (premium tax credit) and Form 8965 (health coverage exemptions) .