Affordable Care Act (ACA) and Form 1095 FAQs
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IRS Submission EIN Error Form 1095-B, Health Coverage
Form 1095-B is used to report certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage and therefore are not liable for the individual shared responsibility payment.
Who Must File
Every person that provides minimum essential coverage to an individual during a calendar year must file an information return and a transmittal. Most filers will use Forms 1094-B (transmittal) and 1095-B (return). However, employers (including government employers) subject to the employer shared responsibility provisions sponsoring self-insured group health plans will report information about the coverage in Part III of Form 1095-C, Employer-Provided Health Insurance Offer and Coverage,
instead of on Form 1095-B. In general, an employer with 50 or more full-time employees (including full-time
equivalent employees) during the prior calendar year is subject to the employer shared responsibility provisions.
See the Instructions for Forms 1094-C and 1095-C for more information about who must file Forms 1094-C and
1095-C. Small employers that are not subject to the employer shared responsibility provisions sponsoring
self-insured group health plans will use Forms 1094-B and 1095-B to report information about covered individuals.
Form 1095-B Instructions for Form 1095-B Form 1094-B
Transmittal of Health Coverage Information Returns. This form is the transmittal form that must be filed with the Form 1095-B.
Form 1094-B Instructions for Form 1094-B
Form 1095-C, Employer-Provided Health Insurance Offer and Coverage Insurance
Form 1095-C is filed and furnished to any employee of an ALE member who is a full-time employee for one or more months of the calendar. ALE Members must report that information for all twelve months of the calendar year for each employee.
For which employees must an ALE member file Form 1095-C
Generally, an ALE member must file Form 1095-C (or a substitute form) for each employee who was a full-time employee of the ALE member for any month of the calendar year. (But see question 4 below for exceptions.) For guidance on how to determine who is a full-time employee, see section 4980H Questions and Answers.
In addition, an ALE member that sponsors a self-insured plan must file Form 1095-C for each employee who enrolls in the self-insured health coverage or enrolls a family member in the coverage, regardless of whether the employee is a full-time employee for any month of the calendar year.
What information must an ALE member furnish to its full-time employees?
An ALE member must furnish to each full-time employee a completed Form 1095-C (or a substitute form). This form must be furnished regardless of whether the ALE member offers coverage, or the employee enrolls in any coverage offered.
ALE member is not required to furnish to its full-time employees a copy of Form 1094-C as filed with the IRS.
A substitute form must include the information on Form 1095-C and must comply with generally applicable requirements for substitute forms.
Form 1094-C
Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns. This form is the transmittal form that must be filed with the Form 1095-C.
Form 1094-C Instructions for Form 1094-C Note:
ALE member: Under the regulations implementing section 6056, an applicable large employer may be a single entity or may consist of a group of related entities (such as parent and subsidiary or other affiliated entities). In either case, these reporting requirements apply to each separate entity and each separate entity is referred to as an applicable large employer member (ALE member)
Form 1095-C Instructions for Form 1095-C FAqs
Form 1095-A, Health Insurance Marketplace Statement
Use Form 1095-A to obtain information needed to complete Form 8962 (Premium Tax Credit (PTC)). You must complete Form 8962 and file it with your return if you want to claim the premium tax credit or you received premium assistance through advance credit payments.
Form 1095-A Instructions for Form 1095-A
Related Links
How to prepare, print and e-file Form 1094/1095-C and 1094/1095-B?
(Regular submissions, corrections, and replacements for both current and prior years, for both IRS and state agencies)
How to File 1095 ACA Forms Electronically to the IRS without a TCC? How to import data? Data sharing (for multiple-user version)? How to pass ACA Testing (for new e-filers)? How to validate XML files before submitting to IRS? Steps to take if the ACA form submission is rejected or accepted with errors Other Forms How to print and efile form W-2? How to print and efile form 1099-nec? How to file form 1099-misc, nec, div, oid and more? 
