About Form 1095-C
By February 2024, the Health Care Authority, on behalf of your employer or former employer, will mail 2023 Forms 1095-C and an explanatory insert to:
- Employee, retiree, and continuation coverage subscribers of state agencies, commodity commissions, or higher education institutions enrolled in Uniform Medical Plan for at least one month in 2023.
AND
- Employees of state agencies, commodity commissions, and higher education institutions who met the full-time federal guideline in 2023.
A corrected 1095 may be mailed at any time. A corrected 1095 may include additions (e.g., retroactive enrollment), changes (e.g., corrections to previously keyed data), or deletions (e.g., retroactive termination).
Form 1095-C FAQs
Why am I getting Form 1095-C?
The individual shared responsibility provision of the Affordable Care Act (ACA) requires you, your spouse, and your dependents to have qualifying health insurance for the entire year, report a health coverage exemption. (The fee was reduced to zero starting in 2019.) You may receive one or more of the following tax forms to help you prepare your federal taxes, which describe your health coverage throughout the tax year: Form 1095-A, Form 1095-B, and Form 1095-C.
What is Form 1095-C?
Form 1095-C verifies if full-time employees were made an offer of health coverage by their employer that met federal standards of affordability and minimum value. Form 1095-C also reports enrollment in an employer’s self-insured health plan (e.g. Uniform Medical Plan).
Will I receive more than one form?
You may receive multiple 1095 forms depending on you and your family members’ coverage in 2023. For example:
- If you are a full time employee of a state agency, higher education institution or commodity commission, and you were enrolled in Kaiser Permanente NW or Kaiser Permanente WA, you will receive both Form 1095-C from your employer and Form 1095-B from the health plan.
- If you were employed by two or more employers during the reporting year, and you were full time (for at least one month) at each employer you may receive a Form 1095-C from each employer.
Do these forms need to be filed with individual 2023 tax returns?
No. The 1095 forms do not need to be filed with your tax return. Contact your tax professional or the IRS if you have questions. More information can also be found at Affordable Care Act Tax Provisions for Individuals and Families.
Why are you sending me Form 1095 when I don’t need to file it with my tax return?
Form 1095 is treated similarly to the W-2’s that employees receive every year from their employer. Federal law requires that both you and the IRS receive a copy of Form 1095.
When you receive your Form 1095, please take a few minutes to verify that the information is accurate. Contact the number listed on Line 10 of Form 1095-C or Line 18 of Form 1095-B to report any errors.
What should I do if the information is incorrect on the Form 1095?
- For Form 1095-C: Call the contact telephone number listed on Line 10 of the form.
- For Form 1095-B: Call the contact telephone number listed on Line 18 of the form.
Exceptions
- Retiree and continuation coverage subscribers of state agencies, commodity commissions, or higher education institutions may contact PEBB Customer Service at 1-800-200-1004.
But, retirees of school districts or employer groups should contact their former employer directly. Their contact number should be included on the 1095.
I misplaced my Form 1095. How do I get a new one?
Contact your employer, the issuing medical plan (or PEBB if you meet one of the exceptions described below). The contact information can be found on:
- Line 10 of Form 1095-C, or
- Line 18 of Form 1095-B.
Exceptions
- Retirees of K-12 institutions or employer groups should contact their former employer. The contact number should be included on the 1095.
- Retirees or continuation coverage subscribers of state agencies, higher education institutions, community and technical colleges, or commodity commissions, contact PEBB Customer Service at 1-800-200-1004.
Why does my form include a former dependent? I want the person removed from my form.
Employers are required to furnish Form 1095-B and Form 1095-C to the employee (subscriber) only. Form 1095-C form includes information about coverage, if any, your employer offered to you, your spouse and dependents. Form 1095-B and Form 1095-C each include information showing that you, and any individuals enrolled under your coverage, had qualifying health coverage (referred to as “minimum essential coverage”) for some or all months during the year. The IRS expects you to provide a copy of the form to any of your covered dependents, if they request it for their records.
Where can I learn more about reporting health coverage information to the IRS?
Consult your tax professional or the IRS. More information can also be found at Affordable Care Act Tax Provisions for Individuals and Families.
IRS resources to help individuals with tax reporting questions: