Forms 1094-C and 1095-C are forms employers provide to the Internal Revenue Service (IRS) and employees. They are informational forms that detail the number of people insured by an employer, information about the nominal fee individuals must pay for coverage if the employer does not offer minimum essential coverage for its employees, and whether an individual or their family is eligible for a health savings account contribution. Use the 1094-C and 1095-C to report information about health insurance coverage offered to your employees. The 1094-C is used by paper filers and non-paper filers eligible for the Forms 1094-B or 1095-B filing option. The 1095-C is used by all non-paper filers and paper filers who are not eligible for the Forms 1094-B or 1095-B filing options.