Department of Management Services

Health Insurance Mandates

The Internal Revenue Service announced an extension of the due date for employers to furnish individuals Form 1095. This form is used as documentation of minimum essential coverage.

Although this extension means your Form 1095 may arrive later, you should be able to complete your income tax return without the form. Please talk with your tax preparer if you have questions about reporting requirements for minimum essential health insurance coverage.

Since 2014, the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) has required most individuals to maintain health insurance coverage or potentially to pay a penalty for noncompliance. Specifically, most individuals are required to maintain minimum essential coverage for themselves and their dependents. Minimum essential coverage is a term defined in the ACA and its implementing regulations. The health insurance offered through the State Group Health Insurance Program is considered minimum essential coverage.

We must offer this coverage to employees who meet eligibility requirements. In addition, we must report on a month-by-month basis to the Internal Revenue Service (IRS) that we offered coverage to eligible employees and that the employees enrolled – on a month-by-month basis.

We will submit the required forms to the IRS showing whether we offered health insurance coverage to you. We are required to indicate whether you and your dependents enrolled in coverage.

In addition, if you opted to receive your Form 1095-C electronically in People First, we will send an email notification when your form is available to view and print. Otherwise, we will mail it to you. You should keep it with your tax records to prove you had minimum essential health insurance coverage. You should be able to file your tax return without the form. Please speak with your tax preparer if you have questions about what you are required to report.

Find answers to some of the questions you may have on the FAQ page.