Affordable Care Act (ACA) - IRS 1095-C Form

Starting early in 2017, certain employees may receive one or more forms providing information about the health care coverage that they had or were offered during 2016. Much like Form W-2 and Form 1099, which include information about the income you received, these new health care forms provide information that you may need when you file your individual income tax return. Also like Forms W-2 and 1099, these new forms will be provided to the IRS by the entity that provides the form to you.

The forms are:

• Form 1095-B, Health Coverage. Health insurance providers (for example, health insurance companies) send this form to individuals they cover, with information about who was covered and when.
• Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. State Controllers Office (SCO) will send this form to certain employees, with information about what coverage the employer offered. This is for information purposes only and the employee should keep it with their tax return information.

The State Controller’s Office (SCO) will mail all 1095-Cs to the employee’s current mailing address. The SCO will pre-print the SCO address as the return address for all 1095-Cs. The SCO will send undeliverable 1095-Cs to the campus for distribution to the employees.