Health insurance tax forms for employees

Form 1095-C for companies with 50+ employees

Form 1095-C confirms an employee's health insurance provision or offer from their employer, sometimes shared with both the employee and the IRS. Employers with an average of 50+ full-time equivalent employees in the prior year are obligated to provide 1095-Cs for tax purposes. 

Holders of Health Savings Accounts: Forms 1099-SA and 5498-SA.

HSA participants receive two tax forms: 1099-SA and 5498-SA.

1099-SA: Sent by January 31, it displays yearly distributions. Issued if HSA funds were used for qualified expenses in the prior year.

5498-SA: Dispatched by May 31, it illustrates annual contributions.