Form 1095-C Frequently Asked Questions
Q: What is the 1095c Form?
A: This is a new form that employers are required to send employees in accordance with the Affordable Care Act. It is used by the IRS to determine offer and election of health coverage.
Q: When will employees receive the 1095c?
A: They will be mailed no later than January 28, 2016 via U.S. Mail. Please allow appropriate time for delivery. If you are to receive one, it will be included with your W2.
Q: What do I do with the 1095c Form?
A: When you file your income taxes this year, present the 1095c to your tax preparer who will offer guidance on the necessity of the 1095c. DO NOT THROW IT AWAY.
Q: I didn’t elect benefits through the Company in 2015. Why am I receiving a 1095c?
A: You are receiving the 1095c because you were eligible for health benefits in 2015, and were offered coverage by the Company. Whether you selected health benefits or not, the Company is required to provide you the 1095c if you were deemed full time, or if you elected a "Preventive Care" minimum essential coverage plan.
Q: Why did I receive more than one 1095c Form?
A: Like your W2, if you worked for more than one company in 2015, you will receive a 1095c from each employer. If you worked for more than one company under the Act1 Group of Companies, each 1095c will reflect information about your employment with that Company in 2015. The Act1 Group of Companies is the "control group". This means that the offer of coverage applies even if you transfer to an affiliated Act1 Group Company.
Q: I didn’t select benefits last year but there’s a benefit cost on the 1095c. What does this mean?
A:The IRS will need to know the lowest cost minimum value plan available to you by your employer during 2015. This is what this amount reflects. It does not necessarily reflect an amount actually deducted.
Q: What do I do if there is incorrect information on my 1095c?
A: First, always contact your branch office to determine if they can assist you. If not, please email your concerns in detail to AvipEnrollment@ain1.com who will research the situation further.
Q: How do I obtain a duplicate 1095c form request?
A:The 1095c Request Form can be obtained through your local branch office, or you can obtain it online at: www.ain1.com/w2-1095c
The form must be mailed to:
W2 Request Department
P.O. Box 29048
Glendale, CA 91209
The requests must be made in writing and cannot be called in, faxed or emailed. Please allow 7 – 10 business days for processing.
Q: How do I obtain the FEIN Number?
A: That information will be on your W2 you will receive. The Company does not give that information out over the phone or email.
Line 14 - Offer of Coverage
1A. Qualifying Offer: Minimum essential coverage providing minimum value offered to full-time employee with employee contribution for self-only coverage equal to or less than 9.5% mainland single federal poverty line and at least minimum essential coverage offered to spouse and dependent(s).
1B. Minimum essential coverage providing minimum value offered to employee only.
1C. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) (not spouse).
1D. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to spouse (not dependent(s)).
1E. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) and spouse.
1F. Minimum essential coverage NOT providing minimum value offered to employee; employee and spouse or dependent(s); or employee, spouse and dependents.
1G. Offer of coverage to employee who was not a full-time employee for any month of the calendar year (which may include one or more months in which the individual was not an employee) and who enrolled in self-insured coverage for one or more months of the calendar year.
1H.No offer of coverage (employee not offered any health coverage or employee offered coverage that is not minimum essential coverage, which may include one or more months in which the individual was not an employee).
1I. Qualifying Offer Transition Relief 2015: Employee (and spouse or dependents) received no offer of coverage; received an offer that is not a qualifying offer; or received a qualifying offer for less than 12 months.
Line 16 - Applicable Section 4980H. Safe Harbor
2A. Employee not employed during the month. Enter code 2A if the employee was not employed on any day of the calendar month. Do not use code 2A for a month if the individual was an employee of the employer on any day of the calendar month. Do not use code 2A for the month during which an employee terminates employment with the employer.
2B. Employee not a full-time employee. Enter code 2B if the employee is not a full-time employee for the month and did not enroll in minimum essential coverage, if offered for the month. Enter code 2B also if the employee is a full-time employee for the month and whose offer of coverage (or coverage if the employee was enrolled) ended before the last day of the month solely because the employee terminated employment during the month (so that the offer of coverage or coverage would have continued if the employee had not terminated employment during the month). Also use this code for January 2015 if the employee was offered health coverage no later than the first day of the first payroll period that begins in January 2015 and the coverage offered was affordable for purposes of the employer shared responsibility provisions under section 4980H and provided minimum value.
2C. Employee enrolled in coverage offered. Enter code 2C for any month in which the employee enrolled in health coverage offered by the employer for each day of the month, regardless of whether any other code in Code Series 2 (other than code 2E) might also apply (for example, the code for a section 4980H affordability safe harbor). Do not enter 2C in line 16 if code 1G is entered in the All 12 Months Box in line 14 because the employee was not a full-time employee for any months of the calendar year. Do not enter code 2C in line 16 for any month in which a terminated employee is enrolled in COBRA continuation coverage (enter code 2A).
2D. Employee in a section 4980H(b) Limited Non-Assessment Period. Enter code 2D for any month during which an employee is in a Limited Non-Assessment Period for section 4980H(b).
- If an employee is in an initial measurement period, enter code 2D (employee in a section 4980H(b) Limited Non-Assessment Period) for the month, and not code 2B (employee not a full-time employee). For an employee in a section 4980H(b) Limited Non-Assessment Period for whom the employer is also eligible for the multiemployer interim rule relief for the month, enter code 2E (multiemployer interim rule relief) and not code 2D (employee in a Limited Non-Assessment Period).
2E. Multiemployer interim rule relief. Enter code 2E for any month for which the multiemployer arrangement interim guidance applies for that employee, regardless of whether any other code in Code Series 2 (including code 2C) might also apply. This relief is described under Offer of Health Coverage in the Definitions section of these instructions.
2F. Section 4980H affordability Form W-2 safe harbor. Enter code 2F if the employer used the section 4980H Form W-2 safe harbor to determine affordability for purposes of section 4980H(b) for this employee for the year. If an employer uses this safe harbor for an employee, it must be used for all months of the calendar year for which the employee is offered health coverage.
2G. Section 4980H affordability federal poverty line safe harbor. Enter code 2G if the employer used the section 4980H federal poverty line safe harbor to determine affordability for purposes of section 4980H(b) for this employee for any month(s).
2H. Section 4980H affordability rate of pay safe harbor. Enter code 2H if the employer used the section 4980H rate of pay safe harbor to determine affordability for purposes of section 4980H(b) for this employee for any month(s).