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The Affordable Care Act (ACA) became federal law on March 23, 2010, and includes reforms to the affordability, quality, and accessibility of health insurance and cost-cutting measures, rules, and regulations.

ACA changes to health coverage

The ACA created new rules for health plans, including:

  • Coverage for children up to age 26
  • Coverage of essential health benefits
  • Guaranteed coverage of people with pre-existing medical conditions
  • Removal of annual or lifetime limits on coverage
  • Limits on out-of-pocket costs
  • Limiting employee Flexible Spending Account contributions to $2,500 per year
  • Elimination of discriminatory benefits

ACA information reporting requirements: IRS Form 1095-C

Affordable Care Act tax provisions affect individuals, families, businesses, insurers, tax-exempt organizations, and government entities.

The ACA requires employers with 50 or more employees to offer health coverage that meets minimum standards to its full-time employees and their dependents. As part of this requirement, large employers must annually send IRS Form 1095-C to employees. This form shows whether you were offered health insurance by your employer during the year.

Per IRS Notice 2016-5: Form 1095-C is not necessary to file your tax return and you don’t have to send this form to the IRS. The majority of taxpayers simply check a box on their tax returns to indicate that each member of their family had qualifying health coverage. For additional information about the form, see Questions and Answers.

Additional Information

Benefits and retirement

Phone 206-684-1556
Fax: 206-296-7700

Phone hours:
9 a.m. – 4 p.m. weekdays

Fax: 206-296-7678