Important FEHBP Information for Upcoming Tax Season

Cadillac Plan TaxAs may already know, individuals with employer-sponsored health insurance, including the Federal Employees Health Benefits Program (FEHBP), are to receive tax forms starting in 2016 verifying health insurance enrollment.  These tax forms will be needed for the upcoming tax-filing season, and are to be received by March 31. Under the Affordable Care Act, employers and health insurance carriers, including federal agencies and FEHBP plans, are responsible for reporting employee health coverage information to the IRS.  IRS Form 1095 B is the new form insurance carriers are to provide to individuals and IRS Form 1095 C is the new form employers are to provide to employees.

You should review both forms carefully, including to verify that the 1095 B form accurately lists all FEHBP-covered family members (in addition to the federal employee or annuitant) under Part IV of the form.  NTEU has received some reports of missing enrolled family members on the 1095 B form, which will create problems at tax-filing time, when proof of health enrollment is needed to avoid triggering the individual shared responsibility penalty. If you have any questions about the 1095 B form, or notice inaccurate or missing information (or never receive one), please contact your specific health insurance carrier.  The carrier’s contact information is provided in Box 18 on the form.  Please note that it is the health insurance company’s responsibility to answer questions about the 1095 B form and to issue any needed corrected 1095-Bs, and not OPM or individual agencies.

Additionally, current federal employees will receive the IRS Form 1095-C-from their employing agency documenting whether their employer did or did not provide them with health care coverage.  Employees should contact their home agency with any problems with the 1095 C form.

Federal retirees will not receive the 1095 C tax form unless they were actively employed for some portion of the previous year (they should also contact their former agency with any issues with the 1095 C form, and not OPM).

I will keep you updated as I learn more information.