ACA Form 1095-C is used by applicable large employers (ALE's) with 50 or more full-time employees. ACA Form 1095-C (recipient copy) is used to report whether or not the employer offered health coverage to employees; ACA Form 1095-CIRS (IRS copy) is used to report whether or not the employer offered health coverage to employees; ACA Form 1094-CT is the summary transmittal record for form 1095-CIRS.
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