New Tax Forms 1095-B and 1095-C
Tax Year 2015 is the first employer reporting year required by the Federal Affordable Care Act, (ACA). Employers (applicable large employers – 50 or more employees) are required to issue 1095 forms to their full time employees, defined as regularly working 30 hours or more a week or 130 hours or more a month. If you are new to the Commonwealth or you work less than 30 hours each week, this does not pertain to you.
For ACA there are 2 new forms, 1095-B and 1095-C, which are expected be mailed in February (postmark deadline for these forms is March 31st).
- The Form 1095-B is an IRS document indicating that the employee had health insurance coverage considered Minimum Essential Coverage during the 2015 tax year
- The Form 1095-C is an IRS document for full time employees which indicates the status of the offer and coverage of employer provided health insurance – Only Part I and Part II will be completed.
1095-B Information - Link to Group Insurance Commission (GIC) FAQs
For questions on the 1095-B please call GIC at 617.727.2310 ext. 1.
For questions on the 1095-C please contact your Payroll Director
or the 1095-C Voicemail Help Line at 617-973-2400
If you have additional questions about the Affordable Care Act (ACA) or the 1095-C
General Tax Updates
Returns (W2 and 1095-C )
Undeliverable W-2 Forms are sent to CTR where they are stored until April 15 of the current tax year. After April 15 they will be destroyed.
For more details, please refer to this document: Procedures for handling Returned W2s
W-2 General Information
- The IRS requires W2s to be in the mail by Jan 31. Generally, CTR and MassIT begin W2 mailings the week where Martin Luther King Day begins (subject to change).
- Employees with multiple jobs spanning multiple departments will receive a single W2 IF all earnings were paid against a single Employee ID. W2s are based on Employee ID not Employee Record #. Departments should notify CTR Payroll immediately if an Employee was paid using 2 separate ID #'s.
Corrections (W-2 and 1095-C)
W-2c and W-3c forms are for changing W-2 amounts, name, SSN or address information on W-2 forms or 1095C forms.
- Departments are to file a "Request for a (W-2C or 1095-C) Form" and submit to CTR Payroll.
- CTR Payroll will process the Form Request in HR/CMS.
- When ready employees will receive an email to access Form online via Self Service.
- Departments can access the W2C Form in HR/CMS under year End Forms.
- Request for W-2C Form
- Request for 1095C Form
W-2 Reprint for HRCMS
Employees can also request copies of prior year tax returns or transcripts. See IRS Forms and 4506T for more details (some fees may apply). See the Forms section here: www.irs.gov.