The Federal Regulation
The Patient Protection and Affordable Care Act (ACA) includes a requirement for each individual to either have ”Minimum Essential Coverage” (MEC) for each month, qualify for an exemption, or make a payment when filing their federal income tax return. The University of Oregon is pleased to announce that the UO Student Health Benefits Plan (SHBP) has been recognized by the US. Department of Health and Human Services as MEC beginning with the 2016-17 plan year and continuing in subsequent years. This means that the coverage available through the plan will satisfy the individual coverage requirement in the ACA. The UO is required to report to the IRS those persons that maintained this coverage through the UO SHBP. The IRS also requires the UO to provide a statement of coverage (Federal Tax Form 1095-B) to the primary covered person. As part of this process, the university is required to make three attempts to members for their Social Security Number (SSN) or Tax Identification Number (TIN). Students who are not eligible for a SNN or TIN may ignore the requests for this information; not having a SSN or TIN does not affect UO SHBP coverage. Students are not required to provide us with this information and will not be penalized if they choose not to provide the information requested. If a student does not provide their SSN or TIN, the IRS may not be able to match the 1095-B form with their records to determine that the student was in compliance with the individual shared responsibility provision.
When and How Students Receive Their 1095-B Forms
Each student who is the primary covered person under the plan will be mailed a 1095-B form after January 1 each year and prior to the published deadline, as set by the US Dept. of Health and Human Services (which may vary). The mailing address available within the University of Oregon Registrar system will be used unless a student has updated their address with University Health Services. To ensure receipt of your 1095-B form, please update University Health Services whenever you change your mailing address. You do not need to wait for your 1095-B form to file your tax return.
What to do with the 1095-B Form
File this form with your tax records. You are required to keep copies of your tax record and tax documents (like the 1095-B form) for three years from the date you filed your original return.
For more information about the form, go to https://www.irs.gov/uac/about-form-1095-b.