Q1: Why am I receiving a health care tax statement (1095-C)?
If you were determined to be a full-time employee of the Commonwealth, the MBTA or Massachusetts School Building Authority (MSBA) under the Affordable Care Act (ACA) rules, you will receive a Form 1095-C.
The ACA requires applicable large employers having more than 50 full-time employees working an average of 30 more hours per week to be provided this form.
Q2: What other forms may I receive? And how are they different?
There are other IRS tax forms that are similar to Form 1095-C that you may request:
IRS Form 1095-B details the months of health insurance coverage that you, your spouse and/or any eligible dependents had for each month. Form 1095-B is generally provided by the insurance carrier and provides details about the health insurance coverage you elected, including who in your family was covered. In most cases, as a benefited Commonwealth of Massachusetts employee or employee of a Group Insurance Commission (GIC) participating offline agency or municipality, the form will come from the GIC.
Note: If you were a full time employee and changed health plans during the year to or from a non-GIC employer, you may receive multiple Forms 1095-B. The IRS no longer requires you to keep the 1095-B form and you do not need it to file your taxes. This form will no longer be automatically mailed to you but you may request one from the GIC.
IRS Form 1095-A provides information as to any marketplace coverage you had (if applicable), and any premium tax credits you received. If applicable, this form would be provided by the marketplace exchange.
Note: All above forms should be kept with tax records. Do not submit to the IRS.
Q3: Why did I get more than one Form 1095-C?
If you worked at more than one agency, municipality or company, you may receive a Form 1095-C from each employer. For example, if you changed jobs during the year and were enrolled in coverage with both employers, you should receive a 1095-C from each employer.
Please note: If you work for more than one job at the Commonwealth of Massachusetts (including working for one or more agency or higher education campus), you will receive one 1095-C that will be inclusive of all your jobs with the Commonwealth. If you worked for the MBTA, MSBA and the Commonwealth, each considered a separate employer, you may receive 3 forms.
Q4: What do I do with the Form 1095-C?
Keep this form with the materials you give to your tax preparer. If you prepare your own taxes, you will need to refer to this information as you prepare your federal return. Do not include with your filing to the IRS.
Q5: What information is on the Form 1095-C?
There are three parts to the form:
Employee and Employer Information (Part 1) reports information about you and your employer, the Commonwealth of Massachusetts.
Employee Offer and Coverage (Part 2) reports information about the coverage offered to you by your employer, the affordability of the coverage offered, and the reason why you were or were not offered coverage by your employer.
Covered Individuals (Part 3) will be blank. This information will be reported on the form 1095-B.
Q6: Who should I contact if I have questions about the 1095-C I receive?
If you have questions about your 1095-C (the offer of health insurance coverage) issued by the Commonwealth of Massachusetts, the MBTA, or MSBA, call your human resources department.