What are the Affordable Care Act (ACA) Forms?Form What’s Reported Who Issues Submit to IRS Recipient Copies 1095-B Health Coverage Which months the insured and his or her family was covered under the plan Insurance carrier, for employers with employer-sponsored group health plans Insurance carrier submits:
Feb. 28 paper
March 31 electronic* Yes, by March 2* insurance carrier sends to recipients 1095-B Health Coverage Which months the insured and his or her family was covered under the plan Self-insured employers, with fewer than 50 full-time employees, that provide health plans Feb. 28 paper;
March 31 electronic* Yes, by March 2* 1094-B Transmittal of Health Coverage Information Returns Summary transmittal record of 1095-Bs Accompanies 1095-B Forms when mailed to IRS Feb. 28 paper;
March 31 electronic* N/A 1095-C Employer-Provided Health Insurance Offer and Coverage Whether or not the employer offered health coverage to employees Employers with 50 or more full-time employees
(Applicable Large Employers) Both insured and self-insured issue 1095-C Feb. 28 paper;
March 31 electronic* Yes, by March 2* 1094-C Transmittal of Employer Provided Health Insurance Offer and Coverage Information Returns Summary transmittal record of 1095-Cs Summary transmittal record of 1095-Cs Feb. 28 paper;
March 31 electronic* N/A
| Form | What’s Reported | Who Issues | Submit to IRS | Recipient Copies |
|---|---|---|---|---|
| 1095-B Health Coverage | Which months the insured and his or her family was covered under the plan | Insurance carrier, for employers with employer-sponsored group health plans | Insurance carrier submits: Feb. 28 paper March 31 electronic* | Yes, by March 2* insurance carrier sends to recipients |
| 1095-B Health Coverage | Which months the insured and his or her family was covered under the plan | Self-insured employers, with fewer than 50 full-time employees, that provide health plans | Feb. 28 paper; March 31 electronic* | Yes, by March 2* |
| 1094-B Transmittal of Health Coverage Information Returns | Summary transmittal record of 1095-Bs | Accompanies 1095-B Forms when mailed to IRS | Feb. 28 paper; March 31 electronic* | N/A |
| 1095-C Employer-Provided Health Insurance Offer and Coverage | Whether or not the employer offered health coverage to employees | Employers with 50 or more full-time employees (Applicable Large Employers) Both insured and self-insured issue 1095-C | Feb. 28 paper; March 31 electronic* | Yes, by March 2* |
| 1094-C Transmittal of Employer Provided Health Insurance Offer and Coverage Information Returns | Summary transmittal record of 1095-Cs | Summary transmittal record of 1095-Cs | Feb. 28 paper; March 31 electronic* | N/A |
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