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Last month employees received a notice with their paychecks describing a new tax form, 1095-C, that certain employers must issue to their employees at the same time that 2015 W-2 forms are distributed, February 1, 2016. Due to the very complicated and onerous requirements, the Internal Revenue Service (IRS) has extended the due date for furnishing these 1095-C forms to employees from February 1, 2016 to March 31,2016. Our goal was to meet the original due date, but given the high degree of complexity we find that we need the extra time allowed by the IRS.
The purpose of the 1095-C form is:
· To provide proof of health coverage and therefore not be subject to the tax penalty for not having health insurance, or
· To determine eligibility for a premium tax credit for health insurance purchased through the Health Insurance Marketplace.
Please note that this extension will not prevent anyone from filing income tax returns prior to receiving the form.
When the IRS extended the deadline for distribution of these forms they also removed the requirement to submit the form with their federal income tax filing - this year. Taxpayers are advised to keep this form with their records for their federal income tax filing. There is a very helpful FAQ on the IRS website for taxpayers - here.
PROOF OF HEALTH COVERAGE:
Because, as a result of the extension, you may not receive the form before you file your income tax return, for 2015 only, you may rely upon other information about your health coverage for purposes of filing your return, such as final pay stubs or W2s.
PREMIUM TAX CREDIT:
The extension may affect only those employees who qualify for a premium tax credit for health coverage purchased through the Health Insurance Marketplace. The extension will not affect 1) employees who enrolled in employer-sponsored coverage or in other coverage that was not offered through the Marketplace, 2) those who enrolled in coverage through the Marketplace and already received the benefit of the premium tax credit through a reduced premium, or 3) those employees who did not enroll in any coverage. If you purchased coverage through the Marketplace you may use other information for purposes of determining eligibility for the tax credit.
For both purposes mentioned above, you should not submit the “other information” used when filing your return, nor do you have to amend your return once you receive the 1095-C form but should keep them with your tax records.
We will notify everyone once we determine a new delivery date and suggest that you consult with your tax preparer to determine how this extension may affect you. Please email firstname.lastname@example.org if you have any questions.