Form 1095-C is the Employer-Provided Health Insurance Offer and Coverage. Form 1095-C is designed by the IRS to capture enough information about the employer’s offer of health insurance coverage and to verify that these employers are in fact meeting the requirements for minimum essential coverage.  There are specific changes to Form 1095-C to reflect the reporting of ICHRAs. First, there is an entirely new line that captures the employee’s zip code, Line 17.  Employers will also need to include the Plan Start Month for each employee. This change applies to all plans, not just the ICHRA. For ICHRA plans, the age of the employee at the start of their plan must be included as well.  In addition to this, there is an entirely new set of ACA codes (Code 1L -1S) that refer to the ICHRA coverage.  If you have all the information you need to file your Form 1095-C, you can easily e-file them using TaxBandits. https://www.taxbandits.com/aca-forms/file-1095-c-online/