Affordable Care Act Implications: Questions and Answers

Affordable Care Act Implications: Questions and Answers

2017 IRS 1095-C Forms Available February 1, 2018

For the 2017 tax year, the IRS still requires all individuals to report on their federal tax returns if they have health coverage that is compliant with the Affordable Care Act (ACA), or pay a tax penalty. The recently enacted federal tax code changes did not eliminate the individual mandate for employees to maintain health coverage for 2017.  Therefore, the IRS requires all large employers, like Austin Community College (ACC), to issue an IRS Form 1095-C to each full-time employee who is offered and/or enrolled in health coverage that meets the minimum coverage standards set by the ACA.

For ACA purposes, a full-time employee is one who averages at least 30 hours of work per week during the year.  Full-time employees, regardless of whether or not they are enrolled in health coverage, will receive an IRS Form 1095-C from  ACC.

Employees who have signed up to receive an electronic version of the IRS Form 1095-C in ACC Online Services can login to view and print their 1095-C document.  Copies will not be mailed to those who have chosen to receive their forms electronically.  Employees who have not consented to receive their tax documents electronically will receive a copy of their 1095-C by U.S. Mail in early February 2018.

ACC employees who are enrolled in either the HealthSelect (standard plan or HDHP) or Scott & White health plans through the Employees Retirement System of Texas (ERS) will receive an IRS Form 1095-B from their health plan.  The IRS Form 1095-B reports if you and each of your covered dependents had health coverage with the plan during the year. This form contains health coverage information that employees will need to report to the IRS as part of their annual income tax filing.

ACC health coverage is also offered to some employees (adjunct faculty, part-time and hourly employees) who work over 20 hours per week but, do not work the ACA required 30 hours per week.  These employees will not receive an IRS Form 1095-C because they are not full-time employees as defined by the ACA.  However, if they have enrolled in health coverage, their ERS health carrier will send them an IRS Form 1095-B as noted above.

Additional information about the 1095-C and 1095-B tax forms is provided in this Frequently Asked Questions document.  If you have any questions, please contact HR Benefits at: hrbenefits@austincc.edu.IRS Forms 1095-B and 1095-C for 2017 will be issued to all employees who are enrolled in an ACC health plan.  In addition, those who worked more than 30 hours per week in 2017 but do not have health coverage will receive a 1095-C from ACC.

If you do not receive your IRS Form 1095-C by mid-February, please contact the HR Benefits office at: hrbenefits@austin.cc.edu or call Alisol Martinez at 512-223-7800.

Affordable Care Act

The Affordable Care Act (ACA) establishes coverage and affordability standards for health coverage provided by large employers like Austin Community College.  According to the ACA, full-time employees (those averaging at least 30 hours worked per week) are eligible for and must be offered group health coverage. This includes full-time faculty, staff, part-time employees, hourly and adjunct faculty, or any combination of these positions that results in a weekly average of 30 or more hours worked during the year.     

If you have questions about the ACA, contact the HR Benefits Office at: hrbenefits.austincc.edu or call Alisol Martinez at 512-223-7800 or Steve Hassel at 512-223-7617.

IRS Form 1095-C Information 

ACC employees who averaged at least 30 or more hours per week during the year, will receive an IRS Form 1095-C in January each year.  The ACA requires all large employers to provide this document to their full-time employees, beginning with 2015.  Employees who did not meet the 30 hours per week average will not receive this form.  Detailed information about the form, what information it provides and how it is used are included in the Frequently Asked Questions below. 

Additional Information