IRS Form 1095-C

As part of the Affordable Care Act (ACA), employers are required to provide the IRS 1095-C form to faculty and staff who were offered and/or are enrolled in employer health insurance in 2025. The university will provide the 2025 1095-C form electronically in UNI Works prior to the March 2, 2026 deadline. 

The 1095-C form contains sensitive and confidential information about faculty and staff who were eligible for UNI health insurance in 2025, and if applicable, their dependent(s) who were enrolled in UNI health insurance during this time. Therefore to prevent mailing errors, please access UNI Works and elect the 'Receive electronic copy of 1095-C' option. Please view the 1095-C Form Job Aid for instructions.

You will not see your 2025 1095-C form on your UNI Works Benefits and Pay App until they are populated. Human Resource Services will send an email to all of campus when it is available.

While you DO NOT need the IRS 1095-C form to file your 2025 tax return, you do need to keep it with your important tax documents. To show proof of health insurance coverage in 2025, UNI provides this information to the IRS on your behalf.

For more information on the Affordable Care Act (ACA) Tax Provisions, please visit the IRS supporting web site.

Retirees and COBRA participants enrolled in a University of Northern Iowa health insurance plan will receive the IRS Form 1095-B, which has the same requirements as the 1095-C.

Human Resource Services

Frequently Asked Questions

What is a Form 1095-C?

Employers with 100 or more full-time equivalent employees are required to send a 1095-C to any employee who was offered and/or enrolled in their health insurance plan in 2025. The 1095-C contains detailed information about the healthcare coverage provided by your employer(s). This form identifies the employee/employer relationship, what months the employee was eligible for coverage and the lowest monthly premium offered to the employee. If you were a benefit-eligible employee at any point in 2025 then you will receive a 1095-C. While you DO NOT need the IRS FORM 1095-C to file your 2025 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.

Why did I get a Form 1095-C?

If you were a benefit-eligible employee at any point in 2025 then you should receive a 1095-C.

Why did I get more than one Form 1095-C?

If you worked at more than one company or franchise, you may receive a 1095-C from each company/employer.

Why didn’t I get a Form 1095-C?

If you were not a benefit-eligible employee at any point in 2025 then you should not receive a 1095-C. You also may not receive a 1095-C if you were not the primary insured.

When will I get my Form 1095-C?

You should receive your 1095-C for the 2025 tax year before March 2, 2026. If you believe you should have received a 1095-C but did not, please email hrs-benefits@uni.edu.

To reduce mailing errors and protect your information, please log in to UNI Works and select the “Receive electronic copy of 1095-C” option. You can follow the 1095-C Form Job Aid for guidance.

What should I do with my Form 1095-C?

When you receive your 1095-C, keep it for your records.

What information is on the Form 1095-C?

There are three parts to the form:

  • Part 1 reports information about you and your employer.
  • 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.
  • Part 3 reports information about the individuals covered under your plan, including dependents.
    • To reduce mailing errors and protect your information, please log in to UNI Works and select the “Receive electronic copy of 1095-C” option. You can follow the 1095-C Form Job Aid for guidance.
Do I need my Form 1095-C and my W-2 to file my taxes?

You will need your W-2 to complete your 2025 tax return. The IRS Q&A clarifies that taxpayers do not need to wait until they receive a IRS Form 1095-C before they file their 2025 taxes. Taxpayers do not need to send a copy of their 1095-C to the IRS when filing their 2025 taxes.

What is the difference between a 1095-A, 1095-B, and 1095-C?

The forms are very similar. The main difference is who sends the form to you. The entity that provides you with health insurance will be responsible for sending a Form 1095.

  • You will receive a 1095-A if you were covered by a federal or state marketplace (also called an exchange).
  • You will receive a 1095-B if you were covered by other insurers such as small self-funded groups or employers who use the Small Business Health Options Program (SHOP).
  • You will receive a 1095-C if you received healthcare coverage through your employer.
What if I have questions?

If you have additional questions about your 1095-C, please email hrs-benefits@uni.edu. You may also visit www.irs.gov or www.healthcare.gov to learn more.