IMPORTANT HEALTH INSURANCE COVERAGE INFORMATION - FORM 1095-C-Updated January 23, 2025
The University is no longer required to automatically provide you with the Form 1095-C, which gives information about your health insurance coverage for the tax year. If you wish, you may access the form by logging into HR Direct/Employee Self Service and clicking on View Form 1095-C. Please note that the Form 1095-C is not ready until late February of each year.
To request a copy of your Form 1095-C, please contact us via any of the following options:
• Email: HRPO@umassp.edu
• Mailing Address: University of Massachusetts President’s Office, 50 Washington Street, Westborough, MA 01581, ATTN: Human Resources
• Phone Number: 774-528-0369
We will furnish you with a copy of Form 1095-C via secure email within 30 days of receiving your request.
Important: Form 1095-C is not required for tax purposes. With the elimination of the individual mandate, the ACA Form 1095-C is for information purposes only. IRS does not require taxpayers to include it with their tax returns.
The links and frequently asked questions and answers, provide additional information about the 1095-C and the 1095-B to provide a better understanding of the forms and what to do if/when you receive one.
- Commonwealth Of Massachusetts 1095-C Frequently Asked Questions For Employees
- 1095-B Frequently Asked Questions (FAQs)
UMass/Commonwealth employees that meet the definition of a full time employee under the ACA regulations will have access to the below described 1095 tax forms each year.
- Form 1095-C, Employer-Provided Health Insurance Offer and Coverage- This form will be sent from the Commonwealth and will contain important information for ACA full time employees, which indicates the status of the offer and coverage of employer provided health insurance in 2018.
- Form 1095-B, Health Coverage- This form is no longer required or sent to employees but may be requested by sending the request to GIC, P.O. Box 556, Randolph, MA 02368.
- Form 1099-HC - This form is a Massachusetts tax document which provides proof of health insurance coverage for Massachusetts residents. The form is sent to employees from the health insurance plan. To download an electronic copy of the form, employees may sign into their health insurance plan's online account or contact member services by calling the phone number on the back of the insurance card.
The Form 1095-C uses a set of codes to determine what kind of coverage was offered and whether it was affordable. The following are the codes generally used by the Commonwealth:
| Box 14 | Code Description | Box 16 | Code Description |
|---|---|---|---|
| 1E | Minimum essential coverage providing minimum value offered to you and minimum essential coverage offered to your dependent(s) and spouse. | 2C | Employee enrolled in coverage offered |
| 2H | Section 4980H affordability rate of pay safe harbor. | ||
| 1H | No offer of coverage (you were NOT offered any health coverage or you were offered coverage that is NOT minimum essential coverage). All months are populated including months prior to hire or after termination. | 2A | Employee Not Employed during the month |
| 2B | Employee not a full-time employee | ||
| 2D | Employee is a section 4980H(b) Limited Non-Assessment Period. |
For box 15, ACA requires that the value listed will be the Employee Share of Lowest Cost Monthly Premium, for Self-Only Minimum Value Coverage, and that amount is displayed from the plans offered to you, based on your home Zip Code, whether or not it was the plan you chose.
Part III of the 1095-C form will be blank for all employees. Proof of Enrollment will be on separate form 1095-B issued by health insurance plan/provider.
According to the IRS, the information on the 1095 forms may assist tax payers in preparing the tax return, but the forms are not required to file the return. You can find more information about these IRS Forms and the filing of your Tax Return on the IRS website.
If you have questions about your 1095-C or believe you should have received one but did not, please email your campus HR office. If you have questions regarding the 1095-B you may have received, please call the Group Insurance Commission at 617.727.2310 ext. 1.
Please note that the 1095 forms do not replace the MA 1099-HC, which has very similar information to that of the federal Form-1095-B, but is used for Massachusetts state taxes. You will still receive the MA 1099-HC form from your health insurance carrier and should contact them if you have questions about it.