1095 Forms FAQs
Answering Your Questions about IRS Form 1095-C
Q: What is a 1095-C form?
A: IRS form 1095-C is an annual employee health insurance tax statement, provided by employers to employees who are eligible for health insurance as defined by the Affordable Care Act (ACA). All employees who were eligible for health insurance as defined by ACA will receive a 1095-C regardless of whether they participated in a UAB health insurance plan.
The 1095-C is comprised of three parts:
- Part I: Identifying information about the employee and the employer.
- Part II: Information about the employer’s offer of group health coverage.
- Part III: Information about the employer self-funded health coverage (Viva Access and Blue Cross/Blue Shield 2015 enrolled members only), including names, and Social Security numbers of the employee and his or her covered dependents. Please note that Viva UAB members will not see information in Part III. See form 1095-B question below.
Q: I received a 1095-B form, what is this?
A: UAB employees who were enrolled with Viva UAB health insurance at any time in 2015 will receive a 1095-B form in addition to the 1095-C. This form will be sent separately from Viva.
Q: Why did I receive this form?
A: Under the Affordable Care Act, employers are required to provide form 1095-C to employees who are eligible for health insurance as defined by the Affordable Care Act (ACA). All employees who were eligible for health insurance as defined by ACA will receive a 1095-C regardless of whether they participated in a UAB health insurance plan.
Q: Are the 1095 forms required to file my taxes?
A: No. The 1095 forms are not required to file your 2015 taxes. However, it is highly recommended that you retain this form with your tax records. The form verifies whether you had employer sponsored health coverage during the year. The IRS may ask you to send a copy of this form, along with your W-2 form if you are audited.
Q: My spouse and/or dependent(s) file their own taxes but they are covered under my health insurance. Will they receive a copy of the 1095-C form?
A: Only the employee will receive a copy of the Form 1095-C. However, dependents on your health plan who file their own taxes will need a copy for their tax records. You may provide a Xerox copy of your form to your dependents; an official reprint is not necessary.
Q: What should I do with this form?
A: You should retain this form with your tax records. The IRS may ask you to send a copy of this form, along with your W-2 form if you are audited.
Q: What do I do with the 1095-C form if I have already filed my taxes?
A: You should retain this form with your tax records. If the IRS audited your tax return you may be asked to send a copy of this form.
Q: How do I get another copy of the 1095-C form if I have misplaced the form?
A: Contact UAB Benefits at Benefits@uab.edu or 205-934-3458. or call the phone number on the reverse side for assistance.
Required Action, Tobacco Surcharge Highlight Open Enrollment
Four Key Things to Know about This Year’s Open Enrollment
- Why action is required
With an active Open Enrollment, any benefit-eligible employee who does not select a 2016 medical plan option during this year’s Open Enrollment will not have medical coverage for 2016. In past years, an employees’ existing medical plan would roll over into the subsequent year if no action was taken during Open Enrollment. This is why it is critical that all benefit-eligible employees take action and make a medical plan choice that is best for themselves and their families.
- Health care plan rate changes
Medical rates will increase 3 percent for employees on single plans and 5 percent for employee-plus up to two dependents and family plans.
As part of UAB’s efforts to maintain a variety of choices for UAB employees’ medical plans, the 2016 Viva Access and Blue Cross Blue Shield employer portion of the premium will now be the same. With this change, the 2016 employee portion of the premium for BCBS will decrease.
Medical plan design for each plan will remain the same for 2016. There will be no changes in the dental or vision options for 2016.
- Tobacco usage surcharge
In keeping with UAB’s emphasis on creating a culture of health and wellness, employees enrolling in a UAB medical plan will be required to state whether they have used tobacco products in the last six months. A $50 monthly tobacco surcharge will be applied to all declared nicotine users, beginning Jan. 1, 2016. More information on the tobacco surcharge is available here.
- Where to find more information
Open Enrollment information is housed within the UAB for Me benefits portal. A detailed newsletter will be mailed to all benefit-eligible employees’ home addresses by mid-October. The UAB Benefits Fair will take place Thursday, Oct. 29, 7 a.m.–4 p.m. in the UAB Hospital West Pavilion Atrium.
Employees can contact their HR Consultant or the UAB Benefits office with additional questions.
Upcoming Parental Leave Benefit Information
Read the Reporter story here for more information.
Definitions of Dependents & Required Documentation
Definition of Dependents:
Spouse: Your lawful spouse (includes a common law spouse in the State of Alabama)
Sponsored Adult Dependent: A sponsored adult dependent is not a relative, is at least 19 years of age, shares a primary residence and has lived with you not as a renter, boarder, tenant or employee for at least twelve months prior to the effective date of coverage.
Children/Student/Disabled Dependent: Your child* up to age 26; Your child* of any age who is incapable of self-sustaining employment by reasons of mental or physical handicap, has been deemed disabled by the Social Security Administration, and is chiefly dependent on you for economic support and maintenance.
*A child is defined as your, your spouse’s or your sponsored adult dependent’s natural child, legally adopted child (including child placed for adoption) or a child in your permanent legal custody. Your, your spouse’s or your sponsored adult dependent’s child of a divorce can be covered as long as a qualified court decree requires you, your spouse, or your sponsored adult dependent to be financially responsible for health care.
Dependent Documentation Required for Coverage:
For Spouse: A copy of your marriage certificate AND documentation dated within the last 6 months establishing financial interdependence
For Children/Incapacitated Dependents: A copy of the child’s birth certificate AND If applicable, a copy of a divorce decree granting full or joint custody OR If applicable, a copy of a court-issued Qualified Medical Child Support Order (QMCSO) or other court order where you or your spouse are required to provide healthcare.
For incapacitated dependents, additionally provide a copy of your most recently filed federal tax return AND a copy of the Social Security Administration approval for disability benefits
For Sponsored Adult Dependent: A copy of the dependent’s birth certificate AND One form of documentation dated on or before January 1, 2013, establishing a common residence AND One form of documentation dated within the past 6 months establishing a common residence
Note: If the child of a sponsored adult dependent is enrolled in the plan but the sponsored adult dependent is not the child’s birth certificate naming the sponsored adult dependent as the parent or appropriate court order / adoption decree AND a copy of the sponsored adult dependent’s 2012 or 2013 federal tax return claiming the child as a dependent will be required.