6056 also requires applicable large employer members to furnish related statements
to employees so that the employees may use the statements to help determine eligibility
for the ACA premium tax credit. A similar reporting requirement in Code section
6055 requires health insurance issuers, employers that sponsor self-insured
plans and other providers of minimum essential coverage to report and provide
statements on minimum essential coverage offered under their plans.
August 28, 2014, the IRS released draft instructions for use by applicable
large employer members to satisfy the Code section 6056 reporting requirements.
(Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and
Coverage Information Return and Form 1095-C, Employer-Provided Health Insurance
Offer and Coverage.) Also on August 28, 2014, the IRS released a revised form, and
draft instructions, for use by sponsors of minimum essential coverage to report
such coverage to the IRS and to covered individuals under the Code section 6055
requirements. (Draft Instructions to Form 1094-B, Transmittal of Health
Coverage Information Returns and Form 1095-B, Health Coverage, released along
with a revised draft Form 1095-B.) The IRS previously issued draft Forms 1094-B,
1095-B, 1094-C, and 1095-C on July 24, 2014.
this column, we answer some of the frequently asked questions we have received
on these draft forms and instructions.
Are employers that
are subject to the employer mandate and that sponsor a self-insured health plan
for their employees required to file Form 1095-B?
employers that are subject to the employer mandate and that sponsor a
self-insured group health plan will report information about the coverage
provided to employees in Part III of Form 1095-C instead of on Form 1095-B. Note,
employers that sponsor self-insured health coverage for their employees but are
not subject to the employer mandate are not required to file Forms 1094-C and
1095-C and will report details of the coverage on Form 1095-B (and file a Form
If an applicable large employer member is
providing health coverage to employees through an insured health plan or in
some other manner (e.g., through a multiemployer health plan), the issuer of
the insurance or the sponsor of the multiemployer or other plan providing the
coverage will provide the information about the health coverage to any enrolled
employees on Form 1095-B (and file a Form 1094-B transmittal). The employer in
these cases would not file a Form 1095-B or complete Part III of Form 1095-C
for those employees.