The Affordable Care Act (Obamacare) requires employers to offer health insurance coverage to full-time employees and their dependents. Those employers must also send an annual statement to all employees eligible for coverage describing the insurance available to them. The IRS created Form 1095-C to serve as that statement. All employees will receive a 1095-C in addition to a W-2 later this month. Both are needed to file your 2015 tax return.