Posted: March 16, 2016

AMO Plans: Information regarding IRS forms 1095-C, 1095-B


Form 1095-C - Employer-Provided Health Insurance Offer and Coverage

If you worked in AMO covered employment during 2015 and contributions were made to the AMO Medical Plan on your behalf by an AMO participating employer, then you will receive a Form 1095-C from your employer. Since your employer participates in a multiemployer plan and does not directly make the offer of health coverage, code "2E" has been designated specifically for multiemployer arrangements and will be populated on Line 16 of the form for each month that a contribution was made to the Plan on your behalf regardless if you were eligible for coverage in that month. For each month that this code is used on Line 16, the corresponding code "1H" ("No Offer of Coverage") will be populated on Line 14 of the form and Line 15 will be left blank. This form is needed to show the IRS that your employer is in compliance with the employer mandate under the Affordable Care Act. Multiemployer plan, employers are exempt from completing Part III (Covered Individuals) of the form. This information will be contained and provided on a separate form that will be furnished by the Plan as indicated below.

Form 1095-B - Health Coverage

If you were eligible for health coverage under the Plan during the calendar year 2015, then you will receive Form 1095-B directly from the Plan in the next couple of weeks. This form will indicate the months that you and/or your eligible dependents were covered under the Plan. This form is needed to show the IRS that you are in compliance with the individual mandate under the Affordable Care Act, which requires that most individuals obtain and maintain health insurance that is considered Minimum Essential Coverage. This plan does provide Minimum Essential Coverage.

If you have already filed your 2015 tax return or do not receive the forms by the time you are ready to file your 2015 tax return, it is not necessary to wait for them to file. While the information on the forms may assist in preparing a return, it is not required. Please refer to the IRS link below for additional information.

You should receive these forms no later than the deadline of March 31, 2016. Any questions regarding the Form 1095-B Form should be directed to the Plan Office at 1-800-348-6515, extension 12. Any questions regarding the 1095-C Form should be directed to your employer.

https://www.irs.gov/Affordable-Care-Act/Questions-and-Answers-about-Health-Care-Information-Forms-for-Individuals