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The affordable care act (aca) requires that employers and insurers notify recipients of their health insurance coverage. This information is also filed with the IRS. ComplyRight aca tax forms provide the compliant way to file the 1095-b, 1095-c, 1094-b and 1094-c forms. The ComplyRight 1095-c employer-provided health insurance offer and coverage form is used by employers with 50 or more full-time employees (applicable large employers) to report the information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for their employees.