Premium Tax Credit

[Lee B]

Copied from the instructions for Form 1095 C:

"An ALE member must furnish a Form 1095-C to each of its full-time employees by March 1, 2024, for the 2023 calendar year. See Extensions of time to furnish statements to recipients .

Which means that clients wanting their return prepared early very well may not have received their Form 1095 C yet.

[TexTaxToo]

Are you confusing 1095-A with 1095-C?  Form 1095-A is required to be mailed or electronically provided to individuals with a marketplace plan on or before January 31, 2024.  You don't need Form 1095-C unless you just want to ensure that the individual did not have employer coverage.

[Lee B]

45 minutes ago, TexTaxToo said:

Are you confusing 1095-A with 1095-C?  Form 1095-A is required to be mailed or electronically provided to individuals with a marketplace plan on or before January 31, 2024.  You don't need Form 1095-C unless you just want to ensure that the individual did not have employer coverage.

At my age, it's possible who knows 

[Lee B]

OK, here's my excuse.

Every year I prepare about 80 1095 Cs for my largest client who is an ALE who does not provide health insurance to their employees.

So I was focused on the deadline for filing the 1095 Cs since it takes me about 11 or 12 hours to prepare them.