Information for Payroll Providers
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Yes, you should use 2C if the employee is enrolled in coverage based on the following IRS guidelines:Only one code may be used for a particular calendar month. For any month in which an employee enrolled in minimum essential coverage, indicator code 2C reporting enrollment is used instead of any other indicator code that could also apply.All FEHB plans provide minimum essential coverage.
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Yes, you enter an amount even if the employee declines coverage.
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Per the IRS, the Form 1095-C should be sent to the last known address.
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This is the employee’s share of the total health insurance premium amount.
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Per IRS guidance, an MOU or ISA is not required to use the IRS’s AIR system; however, the user must register to use the system.
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As of filing year 2015, the IRS does not require country code.
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For February, March, and April, use 2D to indicate the Limited Non-Assessment Period.For May, use 2B only if they work less than 130 hours that month; if they work more than 130 hours, leave the field blank.
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Generally, only hours where the employee was paid or entitled to payment should be counted.This would include regular, overtime and paid leave hours. Furlough hours should only be counted if paid. Hours on workers compensation are also not counted. For more information, see hours of service in the
IRS regulations.
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Yes, per IRS regulations, federal employers are required to supply a paper copy to employees by January 31 of the following year. Specific information on furnishing statements can be found in section 301.6056-1(f) of
IRS regulations. Electronic versions may be used instead of paper statements. Federal employers must obtain consent from the employee before the employee statement may be furnished electronically in lieu of the paper copy. Specific information on electronic furnishing of statements can be found in section 301.6056-2 of
IRS regulations.
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According to the
IRS regulations, there should only be one IRS Form 1095-C submitted per employee/EIN combination.
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Yes. For Line 16, the Alaska or Hawaii poverty level guideline should be used for employees working in Alaska or Hawaii. To determine who has a qualifying offer for purposes of Line 14, the federal poverty line for the 48 contiguous states and the District of Columbia is used for all employees, regardless of where they live or work.
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The weekly rule of the IRS monthly measurement method can be utilized. See § 54.4980H–3(c)(3) of the
IRS regulations.
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Yes, if an employee meets the definition of full-time based on either an average of 30 hours per week or 130 hours per month in any month of the year, they need to be reported.
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The IRC section 6056 reporting requirement is based on the actual calendar year.
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The POC listed on the form should be an individual who can be contacted to answer IRS questions regarding the information on the document. It should not be a help desk number.
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A student intern’s paid work hours are required to be reported the same as any other employee.
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No. Please do not advise the enrollee to call OPM or the IRS because OPM or IRS does not have employee data to answer questions about the information on this form. It is the agency or payroll provider’s responsibility to make corrections to and answer questions about the employee data on the IRS Form 1095-C.
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The employer (federal department/agency) is required to report on all full-time employees for every calendar month. For purposes of IRC section 6056, an employee is a full-time employee for a calendar month if he or she averages at least 30 hours of service per week. Additionally, per
IRS regulations, 130 hours of service in a calendar month is treated as the monthly equivalent of at least 30 hours of service per week. Therefore, agencies should report on all employees who worked at least 130 hours per month for at least one month of the calendar year.
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Total Count: 21, Number of Pages: 2, Page: 1
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