The 2017 tax year was the first year the IRS required your tax return include information regarding your 2017 health coverage. Specifically, you will need to indicate one of the three options below:
- You had minimum essential health coverage (MEC) for the year (County’s coverage meets the MEC requirement)
- You qualified for an exemption from having health coverage; or
- You are paying the individual shared-responsibility payment
The IRS has indicated that they will not accept 2017 tax returns that do not include one of the above options. To assist taxpayers with reporting this information required under the Affordable Care Act, the IRS developed the 1095-C form for employers to provide employees information detailing the type of health coverage, the number of months covered, and dependents who were insured. While the goal was to have the 1095-C forms issued at the same time as the W-2’s, due to the complexity of completing the 1095-C forms, the IRS extended the deadline for providing the forms to March 2, 2018. The County will be using the extended deadline to furnish the 1095-C forms for 2017. However, you do not have to wait until you receive your 2017 1095-C form to file your 2017 income taxes.
- If you were covered under a County health plan for all of 2017, you will check the “Full-year Coverage” box on your tax return.
- If you were covered under a County health plan and another qualified MEC health plan for all of 2017, you will check the “Full-year Coverage” box on your tax return.
- If you did not have full-year coverage, you will indicate whether you qualify for a coverage exemption or owe a shared responsibility payment.
Contact Employee Benefit Services
(not Payroll) for more information on distribution of the 1095-C forms at email@example.com