By Jennifer Carsen, JD, Legal Editor
Employers with 50 or more full-time employees, including full-time equivalent employees (FTEs), in calendar year 2015 are required to fill out Forms 1094-C and 1095-C.
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While the 1095-C can seem monumentally complex—and, make no mistake, it can be—the trick to mastering it is taking it month by month. Rather than looking at 2015 as a single entity, for 1095-C purposes it’s more helpful to view it as 12 separate month-long compartments. For each of those months, the IRS needs to know what offer (if any) of health coverage you made to each of your full-time employees.
In Part 1 of this article, I explained 1095-C reporting and filing requirements in detail. Here, I provide tips for filling out specific lines of the form.