[UCRDBR] 2024 1095 Forms Availability

[Departmental Benefits Representatives]

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February 5, 2024

To:
Department Benefits Representatives (DBRs)
From:
Central HR Benefits Office on behalf of UC Office of the President
Re:
2024 1095 Forms Availability

DBRs, please share this updated information via your internal listserv.

In accordance with requirements of the Affordable Care Act (ACA) and various reporting requirements of other jurisdictions, University of California employees will receive 1095-B and/or 1095-C forms verifying their health coverage for 2023. The forms are informational only and for employee records; the forms are not filed with tax returns.

General Reminders regarding 1095-C and 1095-B:

  *   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 Residents & Fellows benefits program) 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, and the Residents & Fellows benefits) 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 medical plan.

Below is the current status (as of January 29, 2024) for Form 1095s issued by UC:

For 2023 Active Employees:

*         Employees who opted-in for electronic distribution of 1095s before January 1, 2024, 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 they 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. Except for Residents & Fellows Benefits members, all employees can now access a duplicate copy of their 1095 forms through UCPath. Please note that Form 1095s from 2023 are also available on UCPath. All other previous years are not available electronically, but can be requested for printing and mailing.

*         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 prior to separation.

For COBRA Members:

  *   UC Care, CORE, UC Health Savings Plan (UC HSP), and Residents & Fellows Benefits: COBRA members in self-funded plans will be sent a paper form reflecting their COBRA coverage. No electronic copies will be available for the 2023 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 2023 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:

  *   If you receive requests for corrections:

o   Forms issued by the fully insured plans, employees should call the plan; benefits professionals may be required to work with the plan to confirm the correction.

     *   Forms issued by UC through UCPath, UCPath representatives must confirm the correction and generate a new 1095. Corrected forms will be sent out after March 1, 2024.
     *   For forms issued by UC to COBRA members, forward the request to the UCPath Center. COBRA members should not be referred directly to UCPath.
     *   For forms issued to Residents & Fellows Benefits members, trainees should request corrections by e-mail to ucresidentbenefits at ucop.edu<mailto:ucresidentbenefits at ucop.edu>
  *   If you receive requests for duplicate copies:
     *   Employees: Duplicate copies of 1095s are available on UCPath as of February 1, 2024. For employees requesting a mailed duplicate copy of their 1095, those will be available as of March 1, 2024.
     *   COBRA Members: If a COBRA member needs a duplicate copy, those requests can be forwarded to the UCPath Center who will then coordinate with UnifyHR to distribute duplicate copies.
     *   Forms issued to Residents & Fellows Benefits members, trainees should request duplicate copies by email to ucresidentbenefits at ucop.edu<mailto:ucresidentbenefits at ucop.edu>
  *   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
FAQ: IRS Form 1095<https://ucnet.universityofcalifornia.edu/news/2024/01/your-tax-forms-for-2023.html>
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