The Office of the Comptroller will mail paper Forms 1095-C (Affordable Care Act) by the end of February.
Forms 1095-B and 1095-C should be kept with tax records. Do not submit them to the IRS or Massachusetts Department of Revenue.
State employees can suppress their paper Form W-2 and Form 1095-C through HR/CMS Self-Service Time and Attendance.
Going paperless helps employees get their forms faster, and is more secure. In addition, this saves the Commonwealth money and is environmentally friendly. View instructions on Mass.gov.
Part I Employee: Employees assessed Affordable Care Act full-time including from Commonwealth of Massachusetts, University of Massachusetts, MBTA, or MSBA are listed under the Applicable Large Employer.
Part I Employer: Employer information including Tax ID for Commonwealth, MBTA, or MSBA.
Part II Employee Offer of Coverage: Employee‘s Age on Jauary1: Not applicable, Commonwealth does not offer plans with Health Reimbursement Arrangement (HRA).
All 12 Months: If the reporting value for you is unchanged throughout the year, then you will have a single value for the year.
Line 14: Employer’s Offer of Coverage codes reporting.
Line 15: The lowest cost of Commonwealth Heath Plan available to you, not the cost of coverage you chose, if any.
Line 16: The determination of a “Safe Harbor” of affordability, based on your rate of pay, not your annual pay.
Line 17 Zip Code: Not applicable, Commonwealth does not offer plans with Health Reimbursement Arrangement (HRA).
Part III – Covered Individuals: This part will be blank. This data will be on Form 1095-B, available upon request.
If you were determined to be a full-time employee of the Commonwealth, the MBTA, or Massachusetts School Building Authority 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 or more hours per week to be provided this form.
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.
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, as a benefited Commonwealth of Massachusetts employee or employee of a Group Insurance Commission (GIC) participating offline agency or municipality, you may request one 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.
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 them to the IRS.
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.
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 three forms.
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.
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 Form 1095-B.
If you have questions about your 1095-C (the offer of health insurance coverage) issued by the Commonwealth of Massachusetts (including UMass), the MBTA, or MSBA call your human resources department.
Note: If you have any questions about Form 1095-B (offer of health insurance coverage) from GIC, please see the 1095-B FAQs at mass.gov. You can also visit the IRS website.
The Form 1095-B (Offer of Health Insurance Coverage) will no longer be automatically mailed by the Group Insurance Commission (GIC). For more information please visit see the GIC's page.
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