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 […]

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 […]

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

All U.S. employers must verify the employment eligibility and identity of each employee hired to work in the United States by completing Form I-9 for every employee, including U.S. citizens. Employees complete the first section of the form. Employers complete the second section and, when necessary, the third section.