1095 Filing

1095 Filing

By now most businesses and insurance companies are familiar with the Patient Protection and Affordable Care Act (PPACA), sometimes referred to as ACA or ObamaCare. Beginning in 2016, employers and insurers are required to:
  • File to IRS (must e-file if over 250)
  • Send copies to recipients/employees

1095 Form Types

1095-B

The Internal Revenue Code (IRC) Section 6055 outlines the requirements for 1095-B filing. Form 1095-B must be issued by the insurance company (or self-insured employer) to the individual and the IRS as proof of coverage. Form 1094-B is the related transmittal sent to the IRS.

1095-C

IRC Section 6056 defines the filing requirements for large employers (50 or more full-time employees including full-time equivalent employees) to provide their employees with documentation outlining any applicable offer of health coverage. Form 1095-C is a statement issued by employers with 50 or more full time employees (including FTEs) to employees and the IRS. Form 1094-C is the related transmittal sent to the IRS.