Why Are Dependents Not Listed on Form 1095-C?

Form 1095-C, issued by employers, details the health coverage they offered. Many recipients express concern when they notice their dependents are not listed on the form. This omission is often intentional and correct, depending on the structure of the employer’s health plan. The type of plan dictates which entity is responsible for reporting dependent coverage to you and the IRS.

Why Dependents Are Not on Form 1095-C

The primary reason dependents may not appear on your Form 1095-C relates to the type of health plan your employer sponsors. Many employers offer “fully-insured” plans, where they pay a premium to an insurance company that assumes the financial risk of employee medical claims. In this arrangement, the employer is only required to report information about the health coverage offered to the employee on Form 1095-C. The insurance carrier is responsible for reporting coverage for all enrolled individuals, including dependents, on a separate form called Form 1095-B, “Health Coverage.”

This document will list every individual and the months they had coverage. Therefore, if you are in a fully-insured plan, you should expect to receive a 1095-C from your employer and a 1095-B from your insurance company. Conversely, some employers utilize “self-insured” plans, where the employer assumes the direct financial risk for employee health claims. For these plans, the employer is responsible for reporting coverage for everyone enrolled, including dependents, in Part III of the Form 1095-C. If your dependents are not listed in Part III, it could signify a clerical error.

Actions to Take Based on Plan Type

Your course of action depends on whether your employer’s plan is fully-insured or self-insured. You can find this information in your benefits enrollment materials or by asking your HR department. If you are in a fully-insured plan, you should look for Form 1095-B from your health insurance company. These forms are often mailed separately from the 1095-C and may arrive at a different time. If you have not received a Form 1095-B by early March, contact your health insurance carrier directly using the customer service number on your insurance card.

For those enrolled in a self-insured plan, the process is different. If your dependents are missing from Part III of your Form 1095-C, your first point of contact should be your employer’s human resources department. When you call, have your form handy and be prepared to provide the names and Social Security numbers of the dependents you believe should be listed. You should ask them to verify that your dependents were correctly enrolled and, if so, request a corrected Form 1095-C.

Filing Your Tax Return

When filing your federal income tax return, you do not physically attach Form 1095-C or Form 1095-B. These forms are for your personal records and serve as proof of coverage, so you should keep them with your other important tax documents. The IRS receives this information directly from the issuers.

You do not need to wait to receive a missing or corrected form to file your taxes. The IRS has stated that taxpayers can proceed with filing if they have other information that verifies their health coverage status for the year. This can include insurance cards, explanation of benefits (EOB) statements, or pay stubs showing deductions for health insurance premiums. As long as you can confirm your family had qualifying coverage, you can file your return by checking the box on Form 1040 indicating full-year health coverage.