In the coming weeks, UC employees and retirees will receive forms verifying their health coverage for 2016 – one of the requirements of the Affordable Care Act (ACA). UC employees who are considered full-time by ACA standards (those who work 75 percent time or more) will receive Form 1095-C from UC. Members of UC’s self-insured plans (Core and UC Care) will also receive Form 1095-B from UC, and members of UC’s insured plans (Health Net, Kaiser, Western Health Advantage and UC Health Savings Plan) will receive Form 1095-B from their plan. The Centers for Medicare and Medicaid Services (CMS) is the responsible entity for issuing 1095 forms for individuals on Medicare, including UC retirees enrolled in UC-sponsored Medicare plans or in Medicare plans through OneExchange.
This year, the IRS extended the original mailing deadline for the Form 1095 from Jan. 31, 2017 to March 2, 2017. UC’s process was on track to meet the original deadline, but the process has slowed somewhat to await the possibility of additional information. We will continue to monitor any regulatory changes to ensure the university remains in compliance.
Please note: The IRS has advised taxpayers that they do not need to delay filing their tax returns until they receive Forms 1095-B and 1095-C. You may use other information about your health coverage to prepare your returns, and you are not required to submit a copy of the 1095-B or 1095-C form when you file.
For more information, please see Questions and Answers about Health Care Information Forms for Individuals (Forms 1095-A, 1095-B, and 1095-C) on irs.gov or Frequently Asked Questions on UCnet.
Below, you’ll find information about when Form 1095 will be available for different groups of employees and retirees.
Form 1095 availability
Lawrence Berkeley National Laboratory (LBNL)
Paper copies of Form 1095-C will be mailed by Jan. 31, 2017. No electronic copies will be available on AYSO for the 2016 tax year.
Office of the President
Paper copies of Form 1095-C will be mailed by Jan. 31, 2017. No electronic copies will be available on UCPath for the 2016 tax year.
All other locations
Electronic copies of Form 1095-C will be available for all employees on AYSO – even those who did not elect electronic delivery – on or before Jan. 31, 2017.
Paper copies will be mailed to anyone who did not elect electronic delivery by March 2, 2017.
Non-Medicare retirees and COBRA members in UC Care and Core
Paper copies of Form 1095-B will mail by Jan. 31, 2017.
Electronic copies will be available on AYSO by Feb. 10, 2017 for UC non-Medicare retirees who elected electronic delivery.
Medicare retirees who meet any of the following criteria will have a paper copy of Form 1095-B mailed directly to them from CMS. At this time, it is unknown when the mailings are expected to be released.
- Beneficiaries under the age of 65 with Medicare Part A
- Beneficiaries who enrolled in Medicare Part A for the first time in 2016
- Beneficiaries who had Medicare Part A Coverage for part of 2016
Medicare retirees who do not meet the criteria above will not receive 1095-B forms from CMS; instead, they are instructed to check a box on their tax return to indicate that they had health coverage (similar to last year).