In most cases, you do not need to wait for the Form 1095-C in order to complete and file your U.S. Individual Income Tax Return. Most employees will know whether they had health coverage and can simply check a box on their tax return to attest that they, their spouse (if filing jointly), and any eligible dependents had “minimum essential coverage” throughout the year. The Form 1095-C confirms when coverage was in effect, and who was covered. It is also one proof of health coverage in the event you are contacted by the IRS.