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ACA Reporting FAQ

Again this year, as part of the Affordable Care Act (ACA), large employers like Dartmouth College are required to report information to the government about your health insurance coverage and also provide 1095 tax forms to certain individuals.

The reporting tells the IRS if an offer of Minimum Essential Coverage (MEC) was made to full-time employees, if that coverage meets Minimum Value (MV) and if it is affordable in the eyes of the ACA. The reporting also provides proof of coverage for individuals for the Individual Mandate.

We have compiled this Frequently Asked Questions (FAQ) document outlining who will receive a form, when it will be sent and what information is included in it. The full FAQ can be found below.

ACA Reporting Frequently Asked Questions (FAQs)

Do I need a Form 1095 to file my 2016 tax return?

As communicated by the IRS, the 1095 forms will not be required to file your individual tax return, however the information provided on them may be helpful to you.

What is a Form 1095-C?

Form 1095-C contains detailed information about the health insurance coverage offered to you and your dependents by Dartmouth College.

Who will be receiving a 1095 form from Dartmouth College?

Form 1095-C

The ACA defines full-time (FT) employees as those who work an average of 30 hours or more per week.

  • All individuals who were a FT employee for at least 1 month in the calendar year will receive a Form 1095-C. This includes:
    • FT employees who enrolled in coverage
    • FT employees who waived coverage
    • FT employees who may not have not been made an offer of coverage (e.g. temporary employees who worked 30+ hours/week)
  • All part-time employees (those working less than 30 hours per week) who were enrolled in Dartmouth's plan in 2016 will receive a 1095-C.
    • Note: If you worked less than an average of 30 hours/week for the entire calendar year, and waived coverage, you will not receive a 1095-C.

Form 1095-B

  • All non-employees enrolled in a Dartmouth College medical plan will receive a 1095-B. This includes COBRA participants and retirees under 65 years old.

Please note: If you were both an active employee and non-employee in 2016 you will receive both a 1095-C and 1095-B. An example of this would be a FT employee who terminated employment with Dartmouth College mid-year and enrolled in COBRA for the remainder of the year.

When/how will I receive the form?

Dartmouth College has contracted with our third-party administrator, Empyrean, to produce and mail the forms to individuals. Forms were mailed directly to individuals' legal mailing address February 6, 2017 and should be received in the coming week. Dartmouth is required to provide the 1095 forms to employees by March 2, 2016, per IRS Notice 2016-70. The return address will be Dartmouth College and the envelope will note "Important Tax Return Document Enclosed".

What do I need to do with my form?

You do not need to submit a copy of your Form 1095-C with your tax return, however we recommend that you keep the form with your 2016 tax documents.

What information is on Form 1095-C?

There are three parts to the form:

  • Part I (Lines 1-13) includes information about you and your employer.
  • Part II (Lines 14-16) reports information about the coverage offered to you by Dartmouth College, the affordability of the coverage offered, and the reason why you were or were not offered coverage.
  • Part III (Lines 17-22) reports information about the individuals covered under your plan.

Please see below for additional information about Part II and Part III.

Who do I call if I have questions?

If you have questions about your form, please contact Empyrean at 844-249-6992. A dedicated call center has been established at Empyrean to address questions specific to the 1095 forms.

It is important that you review your forms as soon as possible and contact Empyrean if you think you need a correction.

What do the 1095-C Part II codes mean?

1095-C Part I & II

Line 14 - reflects whether an offer of coverage was made to the employee and describes the plan offered (for example, all Dartmouth plans exceed the Minimum Value). There are several codes that indicate an offer of coverage was made in the applicable month (1A, 1E, 1G). 1H indicates a month in which no offer of coverage was made.

Line 15 - reflects the monthly employee-only contribution to the lowest cost plan (Cigna High Deductible Health Plan/HDHP in most cases). This amount does not necessarily reflect the plan or tier in which you were actually enrolled. For some individuals, those with 1A or 1H in line 14, this row will be blank.

Line 16 – For any month which you were enrolled in coverage, line 16 will be 2C. There are other codes which indicate that you were not an employee (2A), you were not a full-time employee (2B) or you waived coverage but the coverage you were offered was affordable (2G) For some individuals who waived coverage, this line may be blank.

Who should be included in Part III of the 1095-C?

Part III will only be completed for individuals who enrolled in coverage. This section shows the months in which an employee and any covered dependents were enrolled in the calendar year. It may not be the same for all covered dependents (for example, an employee is covered all 12 months and adds their spouse effective July – December).

 

Where can I get my W-2 tax form?

Questions related to your W-2 tax form should be directed to the Dartmouth Payroll Office at 603-646-2697 or Dartmouth.Payroll@dartmouth.edu.  As a reminder, Dartmouth Payroll's online Employee Self Service can be accessed at employee.dartmouth.edu

Last Updated: 2/8/17