As part of the Affordable Care Act (ACA), employers are required to provide the IRS Form 1095-C to employees who were offered and/or enrolled in employer health insurance. This form identifies the employee/employer relationship, what months the employee was eligible for coverage and the lowest monthly premium offered to the employee. For the purpose of the “Health Care: Individual Responsibility” section on the 2018 tax forms, all UNI employee health insurance plans offered meet the “minimum essential coverage requirement” under the ACA.
The University will mail the 1095-C to the employee’s home address on file prior to the March 4, 2019 deadline. Only one form will be provided to each benefits eligible employee; therefore, you may need to provide copies to your spouse or dependents, as necessary. While you DO NOT need the IRS Form 1095-C to file your 2018 tax return, you do need to keep it with your important tax documents. To show proof of health insurance coverage, UNI sends this information to the IRS on your behalf.
For more information on the Affordable Care Act (ACA) Tax Provisions, visit the IRS supporting web site.
For additional information about ACA, visit our The Patient Protection and Affordable Care Act (ACA) page. If you have questions about the form, please view the IRS Form 1095-C supporting page.