Affordable Care Act  (Form 1095-C)


Background Information

The Patient Protection and Affordable Care Act (PPACA), commonly called the Affordable Care Act (ACA) is a United States federal statute signed into law by President Barack Obama on March 23, 2010.  Together with the Health Care and Education Reconciliation Act amendment, it represents the most significant regulatory overhaul of the U.S. healthcare system since the passage of Medicare and Medicaid in 1965.  Under the act, hospitals and primary physicians would transform their practices financially, technologically and clinically to drive better health outcomes, lower costs and improve their methods of distribution and accessibility. 

The ACA was enacted to increase the quality and affordability of health insurance, lower the uninsured rate by expanding public and private insurance coverage, and reduce the costs of healthcare for individuals and the government.  The law requires insurance companies to cover all applicants within new minimum standards and offer the same rates regardless of pre-existing conditions or sex. 


The ACA requires employers to send a tax form called the 1095-C to certain employees.

The 1095-C will contain detailed information about health care that you had or were offered during the prior year.  You should receive a 1095-C if you were full time (worked an average of 30+ hours per week) or were enrolled in your employer's health insurance plan at any time during the prior year.


The 1095-C will be distributed (if you meet the criteria above) on or before the deadline of March 2 of the following year.  If you receive a 1095-C form, keep it for your records.  Information from the 1095-C may be helpful when filing your income tax return.


Keep in mind, Human Resources cannot provide tax advice.


1095-C Frequently Asked Questions