[UCRDBR] Availability of 2022 Health Plan Reporting 1095 Tax Forms

[Departmental Benefits Representatives]

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January 31, 2023

To:
Department Benefit Representatives
From:
Central HR Benefits Office on behalf of UC Office of the President
Re:
Availability of 2022 Health Plan Reporting 1095 Tax Forms





In accordance with requirements of the Affordable Care Act (ACA) and various reporting requirements of other jurisdictions, University of California (UC) employees will receive 1095-B and/or 1095-C forms verifying their health coverage for 2022. The forms are for employees' information and records only; the forms are not filed with tax returns.

General Reminders regarding 1095-Cs and 1095-Bs:

  *   Employees defined as full-time under the ACA (those who work 75% time or more) will receive the 1095-C from UC.  Parts I and II of the 1095-C will be populated for all employees; only those enrolled in UC's self-insured plans (CORE, UC Health Savings Plan, UC Care, the Resident program administered by UC Health) will have Part III populated.
  *   Employees defined as not full-time under the ACA who are plan members of UC's self-insured plans (CORE, UC Health Savings Plan, UC Care, the Resident program administered by UC Health) will receive Form 1095-B

All plan members of UC's fully insured plans (UC Blue & Gold HMO through Health Net and Kaiser Permanente HMO) will receive Form 1095-B directly from the plan.

Below is the current status (as of January 27, 2023) for Form 1095s issued by UC:

For 2022 Active Employees:

*       In previous years, all employees received a paper copy of their 1095 form. This year (2023), employees who opted-in for electronic distribution of 1095s before January 1, 2023, will not receive a paper copy of their 1095. UCPath will email employees who opted-in for electronic delivery when their 1095 form(s) are available for download. If employees did not request electronic delivery, they should expect to receive their 1095 forms over the next few weeks, depending on the timing of US Postal Service (USPS) delivery. All employees can access a duplicate copy of their 1095 forms through UCPath, which should be available in mid-February 2023. Please note that Form 1095s from previous years will not be available on UCPath.

*       Former employees: Former employees will have access to an electronic duplicate copy of their Form 1095, reflecting their eligibility and/or enrollment in UC-sponsored medical plans.

For COBRA Members:

  *   UC Care, CORE, and UC Health Savings Plan (UC HSP): COBRA members in self-funded plans will be sent a paper form reflecting their COBRA coverage. No electronic copies will be available for the 2022 tax year. Enrollees should expect to receive their 1095s over the next few weeks (USPS delays notwithstanding).
  *   Kaiser Permanente HMO, UC Blue & Gold HMO: COBRA members in fully-insured plans will receive a paper copy reflecting their COBRA coverage directly from the carriers. No electronic copies will be available for the 2022 tax year.



Other Jurisdiction Reporting

  *   In addition to filing with the IRS, UC is required to submit a separate filing to California, Massachusetts, New Jersey, District of Columbia, and Rhode Island, verifying their residents' health insurance status. Residents of Massachusetts will receive a Form 1099-HC. Residents of the other jurisdictions do not receive any additional forms.

Corrections, Reprints, and Questions:

     *   For forms issued by UC through UCPath, UCPath representatives will need to confirm the correction and generate a new 1095. Corrected forms will be sent out after February 21, 2023.
     *   Employees: Duplicate copies of 1095s will be available after February 1, 2023, in UCPath.
  *   Employees with general questions about the 1095 forms should be referred to the IRS website at https://www.irs.gov/affordable-care-act/questions-and-answers-about-health-care-information-forms-for-individuals
Related Links

  *   FAQs: IRS Form 1095<https://ucnet.universityofcalifornia.edu/compensation-and-benefits/health-plans/medical/affordable-care-act/1095-faq-2017.html>

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