Forms

“B” Forms (1094-B and 1095-B)1

  • Used by health insurance carriers, small employers with self-insured (level funded) health plans, and multiemployer plans to report individuals who had MEC in the CY
  • 1094-B — Transmittal Form — cover page for submission of all Forms 1095-B to the IRS
  • 1095-B — identifies a specific individual’s (and any covered family member’s) health coverage

“C” Forms (1094-C and 1095-C)2

  • Used by ALEs to report offers of coverage to FTEs to satisfy the employer mandate and by self-insured ALEs to report MEC
  • 1094-C — Transmittal Form — cover page for submission of all Forms 1095-C to the IRS
  • 1095-C — identifies each FTE and information regarding the offer of coverage; also provides information on employees/individuals and family members covered by the self-insured plan

Employer Reporting Obligations

Employer to Employees What Form/Parts? To Whom? When?
Insured, under 50 FTEs No employer action. Carrier provides Form 1095-B when requested by individual. No employer action. Carrier provides Form 1095-B to covered individuals by March 3, 2025. No employer action. Carrier provides Form 1095-B to covered individuals by March 3, 2025.
Self-insured, under 50 FTEs Form 1095-B (all parts except II) Covered individuals March 3, 2025
Insured (or no coverage), 50 or more FTEs Form 1095-C (parts I and II) All FTEs March 3, 2025
Self-insured, 50 or more FTEs Form 1095-C (all parts) All FTEs and all covered employees/individuals March 3, 2025
Employer to IRS What Form? When?
Insured, under 50 FTEs No employer action. Carrier obligation. No employer action. Carrier obligation.
Self-insured, under 50 FTEs
  • Form 1094-B (transmittal form)
  • All Forms 1095-B
 March 31, 2025 if filing electronically*
Insured (or no coverage), 50 or more FTEs
  • Form 1094-C (transmittal form)
  • All Forms 1095-C
 March 31, 2025 if filing electronically*
Self-insured, 50 or more FTEs
  • Form 1094-C (transmittal form)
  • All Forms 1095-C
 March 31, 2025 if filing electronically*

*Effective January 1, 2024: Electronic filing is required if filing 10 or more forms (applies to all types of information returns- including W2s and 1099s).

1Instructions for 1094/1095 B Forms: https://www.irs.gov/pub/irs-pdf/i109495b.pdf

2Instructions 1094/1095 C Forms: https://www.irs.gov/pub/irs-pdf/i109495c.pdf

This document is designed to highlight various employee benefit matters of general interest to our readers. It is not intended to interpret laws or regulations, or to address specific client situations. You should not act or rely
on any information contained herein without seeking the advice of an attorney or tax professional. © My Benefit Advisor. All Rights Reserved. CA Insurance License #0G33244

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