The Form 1095-C is a tax form that is required under the Affordable Care Act. It is sent to you by the company that is considered to be your employer under that law. The form includes information about your medical plan coverage, if any, that was offered to you by that employer in 2019. If the form shows that you have coverage in 2019, it serves as a “proof of coverage” that you are required to have under the Affordable Care Act. You do not need this form in order to file your personal income taxes for 2019 but you may use it as a reference. You do not need to send this form to the IRS with your 2019 tax filing. You should retain this form for your tax records.

No. The IRS has said that you may file your 2019 income taxes even if you have not received a Form 1095-C. While information on the Form 1095-C may assist in preparing your return, the Form is not required in order to complete and file your 2019 tax return. For more information about the Form 1095-C and your 2019 income tax filing, refer to this IRS webpage: https://www.irs.gov/Affordable-Care-Act/Questions-and-Answers-about-Health-Care-Information-Forms-for-Individuals

The Form 1095-C is required to be provided to you if you were a “full-time employee” in any month during 2019. A “full-time employee” is someone that worked 130 hours or more in any month. A Form 1095-C must also be provided to any employee (whether or not “full time”) that was enrolled in coverage offered by the employer for any month in 2019.

Keep this form for your tax records but you do not need this form in order to file your taxes for 2019. You may need this form if you seek medical coverage from a Health Insurance Marketplace operated by your state or the federal government and you apply for a premium tax credit.

If you have already filed your tax return when you receive the Form 1095-C, you do not have to file an amended return.

The Form 1095-C must be produced by the company that is considered to be your employer under the Affordable Care Act. The Affordable Care Act uses the term “Applicable Large Employer Member.” The company named on Line 7 may be different than the company shown on your paystub and/or your annual Form W-2.

Page 2 of Form 1095-C includes a description of the code on Line 14 for your reference. If Line 16 displays a code 2C, this indicates you were enrolled in coverage. Detail regarding any other code in Line 16 is not included because that code is only for IRS use.

You can find more information about this form on the IRS website at https://www.irs.gov/Affordable-Care-Act/Questions-and-Answers-about-Health-Care-Information-Forms-for-Individuals

If you believe information on your Form 1095-C is incorrect, contact Viacom at 212-846-8300 or 1095questions@viacom.com. Please note that Viacom cannot provide you with personal tax advice.

Contact Viacom at 212-846-8300 or 1095questions@viacom.com

If during 2019 you were enrolled in medical coverage offered by your employer and that coverage was fully insured by an insurance company, the insurance company is required to send you the Form 1095-B. Your employer is still required to send you a Form 1095-C.

Form 1095-C will not show coverage for any enrolled spouse or dependent if your coverage was fully insured. The Form 1095-B will provide monthly coverage information for your enrolled dependents. Also, if you changed coverage options during the year, you may receive both a Form 1095-C and a Form 1095-B. Keep the form 1095-C and 1095-B for your tax records but you do not need these forms in order to file your taxes for 2019. You may need this form if you or your dependents seek medical coverage from a Health Insurance Marketplace operated by your state or the federal government and you apply for a premium tax credit.

If you enrolled in coverage offered by your employer and that coverage is fully-insured, no information will be displayed in Part III of Form 1095-C. You should receive a Form 1095-B from your insurance company showing your coverage by month and coverage for your dependents, if enrolled. If you do not receive a Form 1095-B, contact the insurance company.

If you had more than one employer during 2019, you may receive more than one Form 1095-C. This could include other employers that are not related to Viacom, and/or separate employers within the Viacom group of companies. Each Form 1095-C will have information only about the health coverage offered to you by the employer that is named in Part I of the Form.