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Affordable Care Act (ACA)

The Affordable Care Act (ACA) was signed into law on March 23, 2010. Under the ACA, the federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States.

For more information on ACA, go to:

IBC will issue health care related IRS form 1095-C no later than February 1st for the previous tax year. You will receive a mailed hard copy, unless you elect to receive the form electronically through employee express. Please go to to log in to your account. Select 1095-C from the Miscellaneous menu to turn off the hard copy. To stop receiving mailed copies turn off the mailed option by December 31st.

The 1095-C forms are available in Employee Express. The quickest and most secure way to get the form is from Employee Express. Log into your employee express account at If you do not have access into Employee Express contact your servicing personnel office and a representative from your agency will have access to reprint for you. 

As a payroll provider, IBC cannot provide guidance on filing your taxes. Consult a professional tax advisor for assistance.

On February 1, IBC will begin providing IRS Form 1095-C for the previous tax year. The form will be mailed, hard copy, to all employees unless you have elected to receive the form electronically. Please go to to log in to your account. Select 1095-C from the Miscellaneous menu to turn off the hard copy. To stop receiving mailed copies turn off the mailed option by December 31.

Assistance is available 24 hours a day, 7 days a week by calling 1-800-318-2596 (TTY: 1-855-889-4325). You can also get information online at

If you do not have Minimum Essential Coverage and are eligible for FEHB you may apply for health coverage during the next Annual Federal Benefits Open Season. An employee may also apply for health coverage outside the Open Season if they have a qualifying life event such as the birth of a child. NOTE: Open season FEHB enrollments will become effective the first full pay period in January.

For more information about the FEHB Program, go to:

Employees who are ineligible for FEHB may find other health care coverage options through the health insurance marketplace. 

For questions, you should contact the appropriated POC listed on your 1095-C form. Their contact telephone number will be listed in Block 10 of your form. You may also contact your servicing personnel office for questions regarding your specific FEHB coverage.

Simply check the appropriate box on Form 1040, 1040A or 1040EZ; no further action is required. For more information on the Affordable Care Act, go to the website and visit the following pages:

Any employee meeting the IRS definition of full time for at least one calendar month will receive a copy of the 1095-C filed with the IRS. By IRS definition an employee is a full-time employee for a calendar month if he or she averages at least 30 hours of service per week. For purposes of determining full-time employee status, 130 hours of service in a calendar month is treated as the monthly equivalent of at least 30 hours of service per week.

Part I - Identifying information for the employee and their employer.

Part II - Employee's health insurance offer and coverage information.

Block 14 - Identifies whether you received an affordable offer of Minimum Essential Coverage .

Block 15 - Provides the premium amount for the lowest cost self-only health plan coverage available to Federal employees.  This block does not reflect the employee's premium amount for the plan they are currently enrolled in.

Block 16 - Specifies codes applicable under Section 4980H of the Internal Revenue Code that afford legal protection to the employer with regard to offers made.

Part III - Not applicable to federal employers.

Information on the 1095-C form is based on a servicing personnel action or an election you have made on Employee Express. If corrective action is required the agency servicing personnel office (SPO) should be contacted. Please notify your SPO to discuss any applicable corrections. When the correction is completed, if it changes information in Block 14, 15 and 16 a new 1095-C will be created for you. This corrected 1095-C will be provided in April 2016.

Please note: Some corrective actions that add FEHB plan coverage retroactively could result in a FEHB debt for premiums.

Health Care Coverage Forms for Federal Employees (1095-B & 1095-C) Fast Facts

Employees can access and/or make the following personnel-payroll changes through Employee Express (if your agency participates in the program):

  • Access Leave and Earnings Statements
  • Direct Deposit, Allotments
  • Federal Tax Withholding
  • State Tax Withholding (Exemptions). Cannot move states
  • Electing Health Benefits during Open Season or Qualifying Life Events
  • Thrift Savings contributions and Catch Up contributions; includes “Start, Change, or Stop” elections
  • Election of Health Saving Allotment
  • Access W-2 and Corrected W-2s if appropriate
  • Federal Employees Benefit Statement
  • View and print Combined Federal Campaign pledge cards for prior years

To find out more about Employee Express check out the Employee Express area of this website.

For additional assistance, contact your Human Resources Office (HR), Servicing Personnel Office (SPO), or your agency’s Servicing Center.

You may also view the Customer Support Center’s page for contact information by service offering:

Customer Support Center

Fax: 303-969-5463

Hours of Operation: 8:00 a.m. - 7:30 p.m. ET / 6 a.m. - 5:30 p.m. MT


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