IRS Form 1095 Guidance
The Affordable Care Act, or health care law, contains responsibilities for employers reporting certain information for each covered employee and providing the same information to covered individuals. You may refer directly to the IRS Affordable Care Act website for additional information.
State Agencies, State Health Benefit Plan (SHBP) Retirees, COBRA and State Extended Coverage (SEC) Participants
Individuals will receive their form 1095s from the state of Georgia if in 2023 they:
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Were employed with a state agency; and/or
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Were SHBP retirees* (including surviving spouses and/or surviving dependents) enrolled in a commercial plan option (i.e., a SHBP Non-Medicare Advantage plan option), and/or
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Were enrolled in SHBP COBRA* and SEC plan options.
Questions About 1095's?
State agencies include the following:
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Agencies that use TeamWorks HR and TeamWorks Payroll and SHBP
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Division of Family and Children Services
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Technical College System of Georgia (and Technical Schools)
Note: Members who were SHBP retirees enrolled in a commercial plan option (i.e., a SHBP Non-Medicare Advantage plan option), or were enrolled in SHBP COBRA or SEC plan options, will have the Georgia Department of Community Health listed as their employer on their form 1095C.
Boards of Education Employees, Non-State Entities and Any State Agencies not listed above
Members who were active employees in 2023 and were employed with the following entities in 2023 will receive their form 1095s from their employer. If you have any questions regarding form 1095s you received or should receive from your employer, please contact your human resources department.
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Boards of Education
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Charter Schools
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Regional Educational Service Agencies (not participating in State Accounting Office Teamworks)
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Community Service Boards (not participating in State Accounting Office Teamworks)
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County Public Health Offices (not participating in State Accounting Office Teamworks)
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Contract Employers (e.g., Federally Qualified Health Centers, Critical Access Hospitals and other entities participating in SHBP via contract)
Members Enrolled in Kaiser Permanente
Active employees who in 2023 were enrolled in the Kaiser Permanente (KP) Health Health Maintenance Organization Plan Option will receive their form 1095s from KP. If you have any questions regarding form 1095s you received or should receive from KP, please contact SHBP Member Services (1-800-610-1863) and select the applicable option for KP.
Members Enrolled in Medicare Advantage Plan Options
Members who in 2023 were enrolled in an Anthem Blue Cross and Blue Shield (Anthem) Medicare Advantage Plan Option or UnitedHealthcare Medicare Advantage Plan Option should contact SHBP Member Services (1-800-610-1863) and select the applicable option for Anthem or United Healthcare for information regarding their form 1095.
Additional Information for Members
Members may receive multiple form 1095s if, during the 2023 tax year, they were employed with multiple entities and/or covered by multiple plan options during 2023 (e.g., a member who was actively employed from January 1 – May 31 and then retired prior to age 65 effective June 1 will receive their form 1095 from their employer for January 1 – June 30 for active member coverage and DCH from July 1 – December 31 for retiree coverage).
You may also visit the IRS Website for more general information about form 1095s.
Note for SHBP Participating Employers: The information provided above is for applicable SHBP members only and is not intended as guidance for participating employers, therefore, participating employers should discuss the applicability of Proposed Regulations section 301.6056-1(g) with their legal counsel. Additionally, the above is not intended to convey or constitute legal advice and SHBP cannot provide legal advice on whether Proposed Regulations section 301.6056-1(g) is applicable to your organization.