Form 1095-C Instructions

This information is applicable to employees of the Commonwealth of Massachusetts, the Massachusetts Bay Transit Authority (MBTA), and the Massachusetts School Building Authority (MSBA).

About the Form 1095-C

Full time employees of the Commonwealth of Massachusetts, including institutions of higher education, the Massachusetts Bay Transit Authority (MBTA), or Massachusetts School Building Authority (MSBA) who work an average of 30 or more hours per week must be provided a Form 1095-C. This is a requirement of the Affordable Care Act.

Electronic Forms 1095-C are now available in HR/CMS Employee Self-Service Time and Attendance. Employees can view this by selecting “Benefit Details”, then “View Form 1095-C”.

Paper Forms 1095-C will be postmarked by March 1, 2024, and mailed to the employee’s home address.

Forms 1095-B and 1095-C should be kept with tax records. Do not submit them to the IRS or Massachusetts Department of Revenue.

If you have questions about your Form 1095-C (the offer of health insurance coverage) issued by the Commonwealth of Massachusetts (including institutions of higher education), the MBTA, or MSBA, call your human resources department.

If you have any questions about a Form 1095-B (offer of health insurance coverage) from the GIC, please see the Form 1095-B Frequently Asked Questions. You can also visit the IRS website.

View Your Form 1095-C in HR/CMS Self-Service

Go Paperless!

State employees can suppress their paper Form W-2 and Form 1095-C through HR/CMS Employee Self-Service Time and Attendance.

Going paperless helps employees get their forms faster, and is more secure. In addition, this saves the Commonwealth money and is environmentally friendly. View instructions on Mass.gov.

Frequently Asked Questions

Why am I receiving a health care tax statement (Form 1095-C)?

Full time employees of the Commonwealth of Massachusetts, including institutions of higher education, the Massachusetts Bay Transit Authority (MBTA), or Massachusetts School Building Authority (MSBA) who work an average of 30 or more hours per week must be provided this form. This is a requirement of the Affordable Care Act.

Why am I receiving Form 1095-C now, after I have already filed my taxes?

The IRS requires that Form 1095-C be postmarked by March 1, 2024.

You do not need to wait until you receive the Form 1095-C to file your taxes, and you should not submit the Form 1095-C with your tax return. The Commonwealth of Massachusetts provides this information to the IRS.

You should retain the Form 1095-C with other important tax records.

What should I do with Form 1095-C?

You or your tax preparer will need to refer to this information when filing your federal tax return. Do not include this form with your filing to the IRS.

What other forms may I receive? And how are they different?

Why did I receive more than one Form 1095-C?

If you worked at more than one agency, municipality, or company, you may receive a Form 1095-C from each employer – for example, if you changed jobs during the year and were enrolled in coverage with both employers.

Note: If you work more than one job at the Commonwealth of Massachusetts (including working for one or more agencies or institutions of higher education), you will receive one Form 1095-C that will be inclusive of all your jobs within the Commonwealth. The MBTA and MBSA are considered separate employers.

What information is included on the Form 1095-C?

There are three parts to the form:

Who should I contact if I have questions regarding the Form 1095-C that I received?

If you have questions about your Form 1095-C issued by the Commonwealth of Massachusetts, call your human resources department.

If you have any questions about the Form 1095-B (offer of health insurance coverage) from the GIC, please see the Form 1095-B FAQs at mass.gov. You can also visit the IRS website.