"The due date for furnishing these forms is extended.... [An] ALE must file Form 1095-C or a substitute form for each employee who was a full-time employee for any month of the calendar year.... [An] ALE that sponsors a self-insured plan must file Form 1095-C for each employee who enrolls in the self-insured health coverage or enrolls a family member in the coverage, regardless of whether the employee is a full-time employee for any month of the calendar year."  MORE >>