Which item is NOT included on Form 1095-C?

• A. Reports household employment taxes
• B. Offers of health coverage, months of coverage, and employee share of the premium
• C. Employer information and health plan details
• D. Employee eligibility data and coverage months

Answer: (A)

Form 1095-C is the IRS form used by employers to report offers of health coverage and details about that coverage to the IRS and to employees. The item that does not belong on Form 1095-C is reporting household employment taxes. Household employment taxes are handled on Schedule H with a personal tax return, not on Form 1095-C.

The form includes information about offers of coverage, the months of coverage, and the employee’s share of the premium, which shows whether and how coverage was offered and paid for. It also covers employer information and health plan details, giving the IRS and the employee the plan name and other specifics. Additionally, it records employee eligibility data and the months of coverage, indicating who was eligible for coverage and when.

So, the household employment taxes are outside the scope of Form 1095-C and belong to Schedule H.