IRS Requirement for Reporting Health Coverage
The IRS requires your tax return include information regarding your 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
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.  The County will  furnish the 1095-C forms. However, you do not have to wait until you receive your 1095-C form to file your income taxes. 

  • If you were covered under a County health plan for all of last year, 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 last year, 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.
Access more information on the Individual Shared Responsibility Provision​ on the IRS website or visit broward.org/benefits.
 
Contact Employee Benefit Services (not Payroll) for more information on distribution of the 1095-C forms at benefits@broward.org​​ or 954-357-6700.​​​​​​​