CSUN offers you and your family a comprehensive benefits package including health plans, retirement plans, tuition reduction and other employee programs. This website is intended to assist you with finding information and resources as you need it. We realize that making benefit choices and navigating the details of benefit coverage can be challenging. In these pages we have attempted to provide you with the information you need to make the best coverage choices and to access information needed to manage your plan after you have made those choices.
Affordable Care Act (ACA) Tax Implication Information
Under the Affordable Care Act (ACA), the State of California is required to file annual reports with the Internal Revenue Service (IRS) and furnish a statement to full-time employees with information about the health coverage offered to the employee and their dependent children, using IRS Form 1095-C. Health coverage providers are also required to file annual reports with the IRS and furnish a statement to individuals with information about those who had minimum essential coverage for at least one day during the preceding calendar year, using IRS Form 1095-B.
By March 2, 2017, for the 2016 statements, and by January 31 annually thereafter, the State of California, via the State Controller’s Office, will issue a Form 1095-C to its full-time employees with information about the health coverage offered, if any, to the employee and their dependent children. The state’s health coverage providers will also issue a Form 1095-B to employees who were enrolled in state-sponsored health coverage for at least one day during the preceding calendar year.