Tax Form: 1095-C
Indiana University will distribute 1095-C statements for the 2019 tax year to recipients by March 2, 2020.
Under the Affordable Care Act, Indiana University is required to provide a 1095-C statement to everyone who is eligible for IU-sponsored medical plan coverage during 2019. You do not need to include this form in order to file your taxes, however, you are encouraged to keep it with your tax records in the event that the IRS requests it in the future.
You may choose to receive the form online or by mail. To sign up for electronic delivery of Form 1095-C, visit the Employee Center at One.IU. See “How do I sign up for electronic delivery of 1095-C statements?” below for more information.
Questions and Answers
What is a 1095-C statement?
Form 1095-C was introduced under the Affordable Care Act (ACA), and contains detailed information about the health care coverage offered to you and your dependents by Indiana University. The 1095-C statements that will be generated by Indiana University serve as documentation to the IRS about coverage offered to you. The form includes information about offers of health insurance along with information about covered individuals.
Who will receive a 1095-C statement?
Any employee who was determined to be full-time for one month or more in 2019 will receive a 1095-C statement from Indiana University, even if you were not enrolled in IU-sponsored health care coverage. Note that per the ACA, an average of 30 service hours per week is considered to be full-time. Additionally, individuals enrolled in IU-sponsored health care coverage during 2019 will receive these statements. This includes individuals covered by these plans:
- Employee PPO and HDHP medical plans
- Graduate Appointee plan (GA PPO)
- Graduate Medical Education/Medical Resident and Fellows plan (GME PPO)
- COBRA participants
- IU Retirees Under 65 plan
The following individuals will not receive a 1095-C statement from IU:
- Fellowship Recipients. If you are a Fellowship Recipient, you will receive a 1095-B from Anthem.
- Retirees enrolled in the Anthem Blue Retiree plan. Assuming you are enrolled in Medicare, you will receive a 1095-B form from Medicare each year. However, for your first year of Medicare eligibility, if you were enrolled in an employee plan (including COBRA) for any part of the year, you can expect to receive a 1095-C from IU for those months.
Why do I need a 1095-C?
- If you were enrolled in IU-sponsored health care coverage in 2019, Form 1095-C provides the information needed to support your income tax return that you (and your spouse and dependents, if applicable) had qualifying health coverage for some or all months during the year.
- If you were an ACA full-time employee for at least one month in 2019, Form 1095-C includes information about the health coverage, if any, Indiana University offered to you.
- If you purchased health insurance coverage through your state health insurance marketplace or HealthCare.gov in 2019 and wish to claim the premium tax credit, the form provides information that will help you determine whether you’re eligible, and the amount of such premium tax credit (if any).
What should I do with my form 1095-C?
When you receive your Form 1095-C, keep it for your records. Upon receipt, please check the form for accuracy. If any of the information is incorrect on your Form 1095-C, please contact IU Human Resources at (812) 856-1234.
What information is contained on the 1095-C form?
The following are brief descriptions of each section of Form 1095-C. Instructions, provided by the IRS, will be included with the form to help you understand how the information on the form may affect your annual tax preparation.
- Part I reports information about you and your employer.
- Part II reports information about the coverage offered to you by your employer, the affordability of the coverage offered, and the reason why you were or were not offered coverage. If there is an amount listed for Line 15, “Employee Required Contribution,” this is the lowest monthly cost for self-only coverage made available to you in that calendar month. It is not necessarily what you actually paid for healthcare coverage that month.
- Part III reports information about the individuals covered under your plan, including dependents.
Do I need my 1095-C statement in order to file my taxes?
According to the IRS, you do not have to wait for Form 1095-C from your employer to file your individual income tax return, and in most cases will not have to file an amended tax return later based on information reported on this form. See question 14 at Questions and Answers about Health Care Information for Individuals for details. While you do not need to attach this form to your income tax return, you should retain it with your other tax records.
Will dependents who are covered on my medical insurance also get 1095-C statements?
No. 1095-C statements are only sent to the person who is the primary policyholder. If your dependents are filing their own personal tax returns, you will need to provide them with a copy of the 1095-C statement for their tax return.
My spouse and I both worked in full-time positions at IU during the year. Will we each receive a 1095-C statement?
My spouse and I both worked full-time positions at IU during the year, but I am enrolled under my spouse’s plan. What will our 1095-C statements look like? You will each receive separate statements. On your statement in “Part III – Covered Individuals”, there will be no one listed. On your spouse’s statement in “Part III – Covered Individuals”, your spouse and you will both be listed.
My spouse and I both worked full-time positions at IU during the year, and we are each enrolled in separate health care plans. What will our 1095-C statements look like? You will each receive a separate 1095-C statement. On your statement in “Part III – Covered Individuals”, only you will be listed. On your spouse’s statement in “Part III – Covered Individuals”, only your spouse will be listed.
How do I sign up for electronic delivery of my 1095-C statement?
Like the W-2, you have the option of receiving your 1095-C statement online through Employee Self-Service. To access electronic delivery consent go to the One.IU task page and search for “1095-C Electronic Consent.” (Requires IU network login and DUO authentication.)
If you choose electronic delivery, you will receive a message in your IU email account when the statement is available to view and download. You will not receive a paper copy of the statement if you select electronic consent. However, as long as you are employed by Indiana University, you will be able to access and print your 1095-C statements at any time. (See “How can I get a copy of my statement” for details).
How do I change my delivery method back to paper mailings?
If you already signed up for electronic delivery of your Form 1095-C statements and wish to instead receive these as paper mailings, you can withdraw your consent in one of two ways:
- Use the same process as described in “How do I sign up for electronic delivery of my 1095-C statement?” This will give you more information and provide you with the option of withdrawing your consent.
- Complete the printable Withdrawal of Consent for Electronic Delivery of IRS Tax Form 1095-C (PDF)
How can I get a copy of my 1095-C statement?
If you need another copy of your statement, you have two options:
- Login to the “1095-C Statement” app through One.IU (ACTIVE employees only)
- Request for Duplicate Statement (Mailed)
Note: Only the primary statement recipient will be able to request a duplicate statement (you will need to provide some limited personal information to confirm your identity)
How do I check or change my home address?
If you have access to One.IU, you can check/update your home address via the Employee Center.
- Login to One.IU
- Search for “Employee Center”
- Select Personal Details
- Select the Home Address listed as Current
- Input your updated address information into the form
- Click Save
If you no longer have access to One.IU, please complete and return a Personal Data Change Form and return to IU Human Resources, ATTN: 1095-C, Poplars E165, 400 East Seventh Street, Bloomington, IN, 47405 or fax to (812) 855-3409.
What is IU’s Employer Identification Number (EIN)?
IU’s Employer Identification Number is displayed within Part I of the form in the Applicable Large Employer’s Identification Number (EIN) box.
Who should I contact with questions?
Phone: (812) 856-1234