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 […]

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.