Form 1095c is an employer-provided health insurance offer and coverage form. This form is required by the Internal Revenue Code section 6056 and is an informational form. One form is required for each employee and reports the health coverage offered by the employer and the status of the employee's health care coverage offered. These forms are used to determine whether an employer owes a payment under the employer shared responsibility provisions of Obamacare and whether an employee is eligible for a premium tax credit from the exchange. This form is sent to both the IRS as well as the employee.