Employer-Provided Health Insurance Offer and Coverage Statements (1095-B and 1095-C) for Tax Year 2025 Expected in February

Under the Affordable Care Act (ACA), the State of California is required to file annual reports with the Internal Revenue Service (IRS) and furnish a statement to full-time employees with information about the health coverage offered to the employee and their dependent children, using IRS Form 1095-C.  Health coverage providers are also required to file annual reports with the IRS and furnish a statement to individuals with information about those who had minimum essential coverage for at least one day during the preceding calendar year, using IRS Form 1095-B.

In February, the State of California, via the State Controller’s Office, will issue a Form 1095-C to its full-time employees with information about the health coverage offered, if any, to the employee and their dependent children.  The state’s health coverage providers will also issue a Form 1095-B to employees who were enrolled in state-sponsored health coverage for at least one day during the preceding calendar year.

For answers to frequently asked questions about these forms, visit: https://www.csun.edu/benefits/aca-annual-health-coverage-statements.