谢谢解疑。
The Affordable Care Act (ACA) has enacted a new regulation requiring
companies to provide all US employees who were covered by company-provided
medical benefits in 2015 with Form 1095-C certifying they and any dependents
received healthcare benefits in 2015.
This form is only for your records for auditing purposes. You are not
required to include it in your tax filing.
Please note: As part of the ACA regulation, there is a new healthcare
section on federal tax forms. Employees with company-provided medical
coverage will need to check a box indicating you and any dependents received
healthcare benefits in 2015. If audited you will need to have the Form 1095
-C in your records for proof of coverage.