FAQs on Tax Forms Required by the Affordable Care Act - Forms 1095-B, 1095-C and MA 1099-HC

Sep 19, 2026

A practical FAQ guide explains the Affordable Care Act’s required tax-related forms, focusing on Form 1095-C, Form 1095-B, and the Massachusetts-specific Form MA 1099-HC. It outlines what the ACA is, which individuals receive each form, and what each document confirms (coverage proof and employer offer details). Guidance covers when and how forms are mailed, how to review critical 1095-C lines and codes, what to expect for Part III, and what actions to take for corrections within the stated business-day window.

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FAQ’s on Tax Forms Required by the Affordable Care Act

What is the Affordable Care Act (ACA)?

Which tax forms apply (1095-B, 1095-C, MA 1099-HC)?

Details of Form 1095-C

Details of Form 1095-B

Details of Form MA 1099-HC

What to do with the forms for CY15

How to review Form 1095-C (Part II codes)

Why Part III of the 1095-C is blank

FAQ’s on Tax Forms Required by the Affordable Care Act We have compiled a list of Frequently Asked Questions about three tax forms (1095-B, 1095-C and MA 1099-HC) required by the Affordable Care Act (ACA) that you may find to be of help as a reference. Q. What is the Affordable Care Act (ACA)? The Patient Protection and Affordable Care Act (PPACA), commonly called the Affordable Care Act (ACA), is a federal statute signed into law in 2010. In the past few years, ACA has provided multiple enhancements under medical plans such as coverage of annual wellness/preventive visits at no additional cost to the member, removal of pre-existing condition limitation ([i.e. health](i.e. health) insurers cannot charge more or deny coverage for a health problem you had before the date new health coverage starts), allowing dependent children to continue on their parent’s medical insurance plan up to age 26 etc. Beginning in 2016, ACA also requires employers with 50 or more full-time equivalent employees (FTE), like Simmons, to report information annually to medical plan eligible employees and also to the government. Q. What are the three tax forms you could receive relating to medical insurance? The three tax forms are Form 1095-C, 1095-B, and MA 1099-HC. 􀁸 Form 1095-C: If you were an eligible employee in CY15, you will receive a Form 1095-C from Simmons College. 􀁸 Form MA 1099-HC and Form 1095-B: If you were a member of the BCBSMA’s medical plan with Simmons during CY15, you will receive Form MA 1099-HC (if you are a MA resident) and Form 1095-B from BCBSMA. Q. What is Form 1095-C? Form 1095-C is a tax form that is sent to eligible employees by Simmons that informs the IRS about the type of medical coverage that was offered to you as an eligible employee at Simmons. It references whether an offer of Minimum Essential Coverage (MEC) was made to full-time employees, if that coverage meets Minimum Value (MV) and if it is affordable per the ACA. Q. Who will receive Form 1095-C? Form 1095-C will be mailed to all eligible Simmons employees: 􀁸 Who were Full-Time per the ACA (i.e worked more than 130 hours for one or more calendar months of 2015), including variable hour employees such as adjunct faculty and student workers, regardless of whether you were offered medical insurance or enrolled in a Simmons medical plan. 􀁸 Who were Part-Time working less than 130 hours in one or more calendar months of 2015, but enrolled in the Simmons’s medical plan. Q. When and how will I receive Form 1095-C? Simmons has contracted with a third party vendor to produce and mail this form to individuals. The form will be postmarked on or before March 31st. The return address will be Simmons College and the envelope will note “Important Tax Information Enclosed”. Q. What is Form 1095-B? Form 1095-B provides proof of coverage for individuals for the Individual Mandate per the ACA. If you were enrolled in a Simmons medical plan for any month of CY15, you will receive this form directly from BCBSMA. Q When and how will I receive Form 1095-B? This form will be mailed separately to you from BCBSMA on or before March 31st. Q. Whatis a Form MA 1099-HC? The MA 1099-HC form is a Massachusetts document which serves as proof of health insurance coverage for MA residents. Every MA resident who has medical insurance will receive an annual MA 1099-HC form which is completed and provided by your insurance carrier. Q. When and how will I receive MA 1099-HC? This form was mailed separately to you from BCBSMA. It was postmarked on or before January 31st. If you are covered under another medical plan, not through Simmons College, and you live in MA, that medical plan provider would have mailed you Form MA 1099-HC. Q. I am a Massachusetts resident. Will I still receive/need the MA 1099-HC? Yes, if you are a MA resident enrolled in a Simmons medical plan you should have received a 1099-HC from BCBSMA for CY15 . It would have been mailed se

FAQs

What is the Affordable Care Act (ACA)?

The ACA, also known as the Patient Protection and Affordable Care Act (PPACA), is a federal statute signed into law in 2010. It includes changes to medical coverage and requires certain reporting starting in 2016.

Which tax forms might you receive related to medical insurance?

You could receive Form 1095-C, Form 1095-B, and Form MA 1099-HC. Form 1095-C is sent by Simmons, while Form 1095-B and MA 1099-HC are provided by BCBSMA depending on coverage and residency.

How should you review Form 1095-C for CY15?

Review Part II codes carefully, especially line 14 (offer of medical coverage) and line 15 (monthly employee-only contribution). Line 16 indicates enrollment status, and Part III is intentionally blank because related enrollment information comes directly from BCBSMA.

Sep 19, 2026

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