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Must work entire calendar month to get a Form 1095-C?


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Who must receive a Form 1095-C per the instructions:  Employer must file a Form 1095-C for each employee who was a full-time employee for any month of the calendar year.  So if an employee was not employed an entire calendar month, then they don't receive a Form 1095-C?  They were regularly scheduled to work 30 hours a week.  For example, employee was hired 5/16/18 and term'd 6/20/18.  They were in the 90 day waiting period.  Don't give them a 1095-C?

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The employee in your example should not receive a 1095-C. Per the 1094/1095-C Instructions:  An ALE Member need not file a Form 1095-C for an individual who for each month of a calendar year is either not an employee of the ALE Member or is an employee in a Limited Non-Assessment Period with respect to section 4980H(b).

Waiting periods are treated as Limited Non-Assessment Periods.

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