6055 – Minimum Essential Coverage (MEC)
Requires health insurers (carriers) and sponsors of self-insured health plans to provide covered individuals and the IRS with information on MEC for a calendar year (CY). Information in this report is used to administer the Individual Mandate, where required by state law.
6056 – Applicable Large Employer (ALE)
Requires ALEs to provide full-time employees (FTEs) and the IRS with information regarding an offer of health plan coverage during the CY. Information in this report is used to administer the Employer Mandate.
Forms
- “B” Forms (1094-B and 1095-B): 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): 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 |
No employer action. Carrier provides Form 1095-B to covered individuals by March 2, 2022. |
No employer action. Carrier provides Form 1095-B to covered individuals by March 2, 2022. |
|
Self-insured, under 50 FTEs |
Form 1095-B (all parts except II) |
Covered individuals |
March 2, 2022 |
|
Insured (or no coverage),50 or more FTEs |
Form 1095-C (parts I and II) |
All FTEs |
March 2, 2022 |
|
Self-insured,50 or more FTEs |
Form 1095-C (all parts) |
All FTEs and all covered employees/individuals |
March 2, 2022 |
- 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 |
February 28, 2022 (March 31, 2022 if filing electronically) |
|
Insured (or no coverage),50 or more FTEs |
Form 1094-C (transmittal form) All Forms 1095-C |
February 28, 2022(March 31, 2022 if filing electronically) |
|
Self-insured, 50 or more FTEs |
Form 1094-C (transmittal form) All Forms 1095-C |
February 28, 2022(March 31, 2022 if filing electronically) |
