Tax Information – Western Lakes Fire District

WESTERN LAKES FIRE DISTRICT

1400 Oconomowoc Parkway, Oconomowoc, WI 53066
Phone: 262-567-8282 Email: info@westernlakesfd.org

NOTICE

Legislation Allows Forms 1095-C to Be Distributed Only Upon Request

On December 23, 2024, the President signed two bills aimed at simplifying employers’ Affordable Care Act (“ACA”) reporting requirements: the Paperwork Burden Reduction Act and the Employer Reporting Improvement Act.

The ACA generally requires applicable large employers to annually report information to employees and the IRS about the group health plan coverage the employer offers.

The Paperwork Burden Reduction Act limits the circumstances under which Forms 1095-B and 1095-C must be provided to employees. Starting with the 2024 calendar year, instead of mailing Forms 1095-C to employees, the Act allows employers to furnish Forms 1095-C only upon the request of employees. If an individual requests a copy, the employer must provide the Form 1095-C within 30 days of the request.

The Employer Reporting Improvement Act allows for electronic delivery of Form 1095-C to employees who have consented to receive communications electronically.

Your 2025 1095-C is available upon request

A copy of your Form 1095-C, detailing your health insurance coverage information, is available upon request.

To Request:	Submit your request via email to Karen Mundt, Human Resources Manager, at kmundt@westernlakesfd.org
When to Expect your Form:	1095-C will be provided within 30 days of your request
Delivery Method:	The requested form will be mailed to the address on file with the District. If you wish to receive your form electronically, please indicate your consent to receive the form electronically in your written request.
Contact:	Karen Mundt, Human Resources Manager 107 S Main St, Dousman, WI 53118 kmundt@westernlakesfd.org 262-567-8282 ext 3687

Frequently Asked Questions

IRS Form 1095-C Employer-Provided Health Insurance Offer and Coverage

What is a 1095-C?

If you are eligible for healthcare coverage from your employer, Form 1095-C contains information about that healthcare coverage offered to you and your dependents by your employer.

Form 1095-C is used by qualifying employers with 50 or more full-time employees (including full-time equivalents) that are subject to the employer responsibility provisions of the Affordable Care Act (ACA).

Form 1095-C provides both you and the IRS information about the health insurance coverage offered to you and, if applicable, your family. https://www.irs.gov/uac/About-Form-1095-C

Why am I receiving a 1095-C?

The WLFD will provide you, upon request, a 1095-C if you were full-time and/or received health coverage through your WLFD employment at any point during the previous tax year. Full-time employee means those who work/ed an average of 30+ hours per week during the year.

Who receives Form 1095-C?

Employees who work for Applicable Large Employers (“ALEs”) or employers with 50+ full-time-equivalent employees and employees already enrolled in an employer health insurance plan will receive Form 1095-C. Full-time employee means those who work/ed an average of 30+ hours per week during the year.

What is the ACA definition of full-time?

For purposes of the employer shared responsibility provisions of the ACA, a full-time employee is, for a calendar month, an employee employed on average at least 30 hours of service per week, or 130 hours of service per month.

Is there a due date for 1095-C forms?

Paper 1095-Cs need to be provided to employees upon request. The employer is required to file electronically with the IRS by March 31,2026.

Who else receives a copy of my 1095-C?

A copy of your form will be sent to the IRS as required by law.

Do I need my 1095-C to complete my personal income taxes?

The form instructs individual to not attach the form with their tax return but to keep it for their records. The IRS has also posted information on their website that states the 1095-C may assist individuals in preparing a return. For more information see the IRS FAQs at https://www.irs.gov/Affordable-Care-Act/Questions-and-Answers-about-Health-Care-Information-Forms-for-Individuals