1095-C IRS Affordable Care Act Tax Form FAQ

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Under the Affordable Care Act ("ACA" also known as Health Care Reform), CMU is required to file annual reports with the Internal Revenue Service (IRS) and provide a statement to full-time employees with information about the health coverage that was offered, if any, to the employee and their dependents, using IRS Form 1095-C.  Additionally, regular faculty eligible for, and enrolled in health coverage will receive Form 1095-B from MESSA.

1.       What is a F orm 1095-C? 

The Affordable Care Act requires that certain employers provide you with an IRS tax form called Form 1095-C Employer-Provided Health Insurance Offer and Coverage.  This form is required to be provided to all full-time employees (working over 30 hours on average) and any person enrolled in CMU's medical plan during the calendar year. Form 1095-C includes information about the medical coverage offered to you by CMU and that information will also be reported to the Internal Revenue Service.  Think of this form as your "proof of insurance" for the IRS.

2.       What information is on the 1095-C Form?

There are three parts to the form:

  • Part I includes information about you and your employer.
  • Part II includes information about the coverage your employer offered to you and your dependent(s).
  • Part III includes information about the individuals enrolled in healthcare coverage, including dependents.

Click he​re to view a copy of the form.

3.       Why was Part III of my Form 1095-C left blank? 

Part III of the 1095-C is only populated for each month you and your dependents (if any) were enrolled in CMU's self-funded medical coverage, such as BCBSM PPO1, PPO2 or HDHP.  Employees enrolled in the fully-insured MESSA medical plans, such as Choices 10/20, Choices Saver or ABC HSA, will also receive a 1095-B form from MESSA.  The 1095-B form provides details about your actual insurance coverage, including any dependents coverage by your insurance.  For questions about your 1095-B form, contact MESSA at 800-336-0013.

4.       Who receives a Form 1095-C? 

All benefit-eligible faculty and staff, as well as any employee who were enrolled in health coverage through CMU at any time in the calendar year, will receive a Form 1095-C. 

5.       How do I get my 1095-C Form?

The Form 1095-C will be available electronically on or before mid-January. You can consent to receive your tax forms electronically on CentralLink (login at www.cmich.edu > go to My Account > under Finances, select View my Tax Forms > Follow the instructions to give consent).

If you do not electronically consent, the Form 1095-C will be mailed to your home address on file by January 31. 

6.       I received my Form 1095-C electronically last year.  Do I need to consent again?

No.  Your paperless consent remains in force unless you change it

7.       Why didn't I get a Form 1095-C?

If you were not a benefit-eligible employee (e.g. student employees, temporary staff, graduate assistants, Global Campus adjunct faculty, less-than-half-time fixed-term faculty) at any point during the prior calendar year then you should not receive a Form 1095-C.  You also may not receive a 1095-C if you were not the primary insured.

8.       Will my covered dependents receive their own Form 1095-C in the event that they file separate tax returns?

Under the final IRS rules, CMU is not required to provide statements to persons other than the employee.  The IRS indicates that the employee should provide a copy to any covered dependents if requested for their records.

9.       Must I wait until I receive the Form 1095-C before I file my federal taxes?

No.  Like last year, you can prepare and file your federal return using other information about your health insurance.  You will not be required to attach the Form 1095-C to your return.

Update:  November 2016 the IRS issued Notice 2016-70 to extend the deadline for employers distributing the 1095-Cs forms to March 2, 2017 and permit taxpayers to file their return before receiving the form. IRS Notice 2016-70 is available here.

10.   Do CMU's medical plans provide the required level of coverage for me to avoid tax penalties?

Yes. CMU's health plans meet the minimum essential coverage (MEC) and are considered affordable under ACA so you will meet the individual mandate requirement if you were covered by CMU's medical plan for all 12 months of the prior calendar year.

11.   What if I have questions?

Contact a tax advisor for questions about how the tax form may impact you. You may also visit the IRS website: www.irs.gov/Affordable-Care-Act/Individuals-and-Families/Understanding-Form-1095C. 

Additional resources:

www.healthcare.gov

www.irs.gov