Electronic 1095-C Information and Instructions
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). CMU will make employee 1095-C forms available for electronic download for those consenting to this option. According to the Paperwork Burden Reduction Act, CMU is not required to mail these forms (to anyone not choosing to receive these electronically), unless requested by the employee by emailing benefits@cmich.edu or calling 989-774-3661. 1095-C forms are generated for full-time employees with information about the health coverage that was offered, if any, to the employee and their dependents. Additionally, regular faculty eligible for, and enrolled in, health coverage should reach out to MESSA (1-800-336-0013) to request a Form 1095-B if needed.
Frequently asked questions about Form 1095-C
What is a Form 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.
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.
Detailed Instructions for the recipient are available when you access the form.
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, through BCBSM. Employees enrolled in the fully insured MESSA medical plans, can request a 1095-B form from MESSA. The 1095-B form provides details about your actual insurance coverage, including any dependents covered by your insurance. For questions about your 1095-B form, contact MESSA at 800-336-0013.
Who receives a Form 1095-C?
All benefit-eligible faculty and staff, as well as any employees who were enrolled in health coverage through CMU at any time in the calendar year, will receive a Form 1095-C.
How do I get my 1095-C Form?
The Form 1095-C will be available electronically by February 1st. It is recommended to electronically consent to receive your form, otherwise you will need to contact the Benefits Office (by email at benefits@cmich.edu or phone at 989-774-3661) to request the form.
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.
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.
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.
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.
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 about the 1095-C form.