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ACA FAQs
- ACA FAQS

[All] What is the Patient Protection and Affordable Care Act?
The Affordable Care Act (ACA) was signed into law on March 23, 2010. Under the ACA, the federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States.

For more information on ACA, go to:
[All] What is Individual Shared Responsibility?
Under the Tax Cuts and Jobs Act, passed December 22, 2017, the amount of the individual shared responsibility payment is reduced to zero for months beginning after December 31, 2018.

Beginning in tax year 2019, Form 1040 will not have the "full-year health care coverage or exempt" box and Form 8965, Health Coverage Exemptions, will no longer be used. You need not make a shared responsibility payment or file Form 8965, Health Coverage Exemptions, with your tax return if you don't have minimum essential coverage for part or all of 2019.
[All] What is Employer Shared Responsibility?
Effective Jan. 1, 2015, under the Employer Shared Responsibility (ESR) provision, certain Applicable Large Employers (ALE) must offer either minimum essential coverage (MEC) that is “affordable” and that provides “minimum value” to their full-time employees or potentially make an ESR payment to the Internal Revenue Service (IRS).

The same employers subject to ESR provisions also have information reporting responsibilities regarding MEC offered to employees. These responsibilities require employers to send reports to employees and the IRS using the new forms that the IRS created for this purpose.

An employer (including federal employers) who averages at least 50 full-time employees (including full-time-equivalent employees) during the preceding calendar year are subject to the ESR provisions and reporting responsibilities.
[All] What are my employer’s reporting responsibilities (IRS Form 1095-B and 1095-C)?
Applicable Large Employers (ALE) must report to the IRS information about health care coverage, if any, they offered to employees. ALEs must furnish to employees a statement that includes the same information provided to the IRS.
For tax year 2020, Notice 2020-76 provides relief for mailing Form 1095-B and extends the due date for furnishing Forms 1095-B and 1095-C to March 2, 2021.

Based on these requirements, Defense Finance and Accounting Service (DFAS) will make IRS Forms 1095-B (for military retirees and former spouses) and 1095-C (for military members and federal civilian employees) available on myPay for retrieval on or before January 31. 1095-C forms will be mailed to those opting for paper copy no later than March 2, 2021.
[All] What if I have additional health insurance, like VA or Medicare coverage?
Each additional health insurance agency will report the additional coverage offered under their plan to the Internal Revenue Service and provide you with an IRS 1095-C form.
[All] Do the Federal Employees Health Benefits (FEHB) and Military Health Care System (TRICARE) qualify as MEC?
Yes. All FEHB plans are eligible employer-sponsored plans and provide MEC. Most types of TRICARE coverage count as MEC.

Get more info on TRICARE’s minimum essential coverage or get MEC info for FEHB policy holders.

For more information on FEHB’s minimum essential coverage, visit the Office of Personnel Management's (OPM) website.
[All] When can I expect to receive my Affordable Care Act IRS form/s from DFAS?
Forms 1095-B and 1095-C are not required to compute your federal tax liability nor needed to file an income tax return with the IRS.

Defense Finance and Accounting Service (DFAS) will make IRS Forms 1095-B (for military retirees and former spouses) and 1095-C (for military members and federal civilian employees) available on myPay for retrieval on or before January 31. If you would like a paper copy of your 1095-B, please visit https://www.dfas.mil/taxes/aca/ for details. 1095-C forms will be mailed to those opting for paper copy no later than March 2, 2021.
[All] How do I request a replacement of my 1095 from DFAS?
The quickest and most secure way to get the proper form is from myPay. If you don't already have a myPay account, you can easily enroll and print the forms instantly versus waiting up to 30 days to receive via mail.

Former spouses and eligible recipients not eligible for an online account must receive forms via mail. For details, please visit https://www.dfas.mil/taxes/aca/.

Hardcopy Replacements:

Military, military retirees and former spouses can request a hardcopy replacement by contacting the customer care center at 1-888-332-7411; commercial at (216) 522-5096; or DSN at 580-5096.

Federal civilian employees can contact their servicing agency Customer Service Representative (CSR) to submit a Remedy Ticket to the DFAS Payroll Office. If you no longer have access to your CSR, submit a request to the DFAS Imaging Fax Line at 866-401-5849. This signed request must include a copy of a government issued photo ID as well as the mailing address where you would like the reissue sent.
[All] Who do I contact for help with reviewing or using my Affordable Care Act form/s?
As a payroll service provider, DFAS cannot provide guidance on filing your taxes. Consult a professional tax advisor for assistance.
[All] How will I receive a copy of my 1095-B or 1095-C form?
Forms 1095-B and 1095-C are not required to compute your federal tax liability nor needed to file an income tax return with the IRS.

Defense Finance and Accounting Service (DFAS) will make IRS Forms 1095-B (for military retirees and former spouses) and 1095-C (for military members and federal civilian employees) available on myPay for retrieval on or before January 31. If you would like a paper copy of your 1095-B, please visit https://www.dfas.mil/taxes/aca/ for details. 1095-C forms will be mailed to those opting for paper copy no later than March 2, 2021.
[All] Do I need to submit my 1095 forms with my tax return?
No. Forms 1095-B and 1095-C are not required to compute your federal tax liability nor needed to file an income tax return with the IRS.

If you do not have the 1095-B/C forms, acceptable documentation for proof of insurance is as follows:
- Insurance cards;
- Explanation of benefits;
- Statements from your insurer;
- W-2 or payroll statements reflecting health insurance deductions;
- Records of advance payments of the premium tax credit; or
- Other statements indicating that you, or a member of your family, had health care coverage.
For information concerning tax related issues, visit the IRS for more information.
[All] Who should I contact for general ACA questions?
Assistance is available 24 hours a day, 7 days a week by calling 1-800-318-2596 (TTY: 1-855-889-4325). You can also get information online at https://www.healthcare.gov/contact-us/ .
[Military & Retirees] What if my 1095 shows incorrect information?
Contact:

Tricare at https://tricare.mil/About/MEC and https://tricare.mil/Resources/GoPaperless/UpdatePersonalInfo

Toll-free: 1-800-538-9552
TTY/TDD: 1-866-363-2883
[Military & Retirees] What happens if I retire during the year?
Military members will receive a 1095-C to cover their period of active duty and a 1095-B to cover those months as a retiree.
[Federal Employees] What if I don’t have Minimum Essential Coverage (MEC)?
If you do not have minimum essential coverage and are eligible for FEHB you may apply for health coverage during the next Annual Federal Benefits Open Season. An employee may also apply for health coverage outside the Open Season if they have a qualifying life event such as the birth of a child.

For more information about the FEHB Program, go to https://www.opm.gov/healthcare-insurance/healthcare/.

Employees who are ineligible for FEHB may find other health care coverage options through the health insurance marketplace.
[Federal Employees] Who do I contact to verify my FEHB coverage or other ACA inquiries?
Department of Defense: DCPAS, Benefits General Inquiry Line at 703-882-5197 or email

dodhra.mc-alex.dcpas.mbx.affordable-care-act@mail.mil.

Broadcasting Board of Governors: Human Resources Benefits at 202-382-7500

Department of Veterans Affairs: Contact your servicing Human Resources Office

Department of Energy: CHRISBenefits@hq.doe.gov

Department of Health and Human Services: https://www.healthcare.gov/contact-us/ or email Askbenefits@hhs.gov

For specific questions, contact your Component Benefits Center.

For issues regarding information provided by your health carrier, contact the carrier directly.
[Federal Employees] Who do I contact if I have questions concerning my dependents?
Employees must contact their health benefits carrier directly. The carrier is required to submit the dependent information to IRS via your form 1095 . If a correction is required, the FEHB carrier will provide the updated information to the employee and IRS.
[Federal Employees] What if you and your dependents had minimum essential coverage for each month of the tax year?
Simply check the appropriate box on Form 1040, 1040A or 1040EZ; no further action is required. For more information on the Affordable Care Act,, go to the IRS.gov website and vist the following pages:

https://www.irs.gov/Affordable-Care-Act/Individuals-and-Families/Health-Care-Law-and--You.

https://www.irs.gov/Affordable-Care-Act/Individuals-and-Families/Health-Care-Law-and-Your-Tax-Return.
[Federal Employees] Who will receive a copy of the 1095-C form?
Any employee meeting the IRS definition of full time for at least one calendar month will receive a copy of the 1095-C filed with the IRS. By IRS definition an employee is a full-time employee for a calendar month if he or she averages at least 30 hours of service per week. For purposes of determining full-time employee status, 130 hours of service in a calendar month is treated as the monthly equivalent of at least 30 hours of service per week.
[Federal Employees] What information will be contained on the 1095-C form?
Part I – Identifying information for the employee and their employer.

Part II – Employee’s health insurance offer and coverage information.
- Block 14 – Identifies whether you received an affordable offer of minimum essential coverage.
- Block 15 – Provides the premium amount for the lowest cost self-only health plan coverage available to Federal employees. This block does not reflect the employee’s premium amount for the plan they are currently enrolled in.
- Block 16 – Specifies codes applicable under Section 4980H of the Internal Revenue Code that afford legal protection to the employer with regard to offers made.
Part III – Not applicable to federal employers.
[Federal Employees] What if my 1095-C shows incorrect information?
DoD Employees: Contact the DCPAS, Benefits General Inquiry Line at 703-882-5197 or email dodhra.mc-alex.dcpas.mbx.affordable-care-act@mail.mil.

For specific concerns, contact the Component Benefits Center.

For issues regarding information provided by your health carrier, contact the carrier directly

Broadcasting Board of Governors: Human Resources Benefits at 202-382-7500

Department of Veterans Affairs: Contact your servicing Human Resources Office

Department of Energy: Jacob Wickert at 202-586-0762 or email Jacob.Wickert@hq.doe.gov and Lynette Johnson at 202-287-5834 or email Lynette.Johnson@hq.doe.gov

Department of Health and Human Services: https://www.healthcare.gov/contact-us/ or email Askbenefits@hhs.gov