Category: News

Self-insuring employers that are not applicable large employers (generally those with 50 or more full-time employees, including full-time equivalents), and other providers of minimum essential health coverage must file and furnish Form 1095-B with the IRS and to covered individuals, respectively, to report information about individuals who are covered by minimum essential coverage and therefore are not liable for the individual shared responsibility payment.

Applicable large employers (generally those with 50 or more full-time employees, including full-time equivalents) must file Form 1094-C with the IRS to report information about the health care coverage offered (if any) and to report compliance with the employer shared responsibility (“pay or play”) provisions.

Self-insuring employers that are not applicable large employers (generally those with 50 or more full-time employees, including full-time equivalents) and other providers of minimum essential health coverage must file Form 1094-B with the IRS. The form reports information about individuals who are covered by minimum essential coverage and therefore are not liable for the individual shared responsibility payment.

IRS instructions for completing Forms 1094-C and 1095-C.

Applicable large employers must: File Form 1095-C with the IRS to report information about the health care coverage offered (if any) and to report compliance with the employer shared responsibility (“pay or play”) provisions. For applicable large employers that are fully insured, furnish a Form 1095-C to each employee who was a full-time employee for any month of the calendar year (and who was not in a limited non-assessment period).

IRS instructions for completing Forms 1094-B and 1095-B.