Forms 1094/1095-B (B Forms) and Forms 1094/1095-C (C Forms), and related instructions, for the 2018 tax year have been released and are provided below.
Employers Subject to Reporting
Applicable large employers (ALEs), who are in general, entities that employed
50 or more full-time and full-time-equivalent employees in 2017, are required
to report information about the health coverage they offered or did not offer
to employees for 2018. To meet this reporting requirement, the ALE must
furnish Form 1095-C
to the employee or former employee and file copies, along
with Form 1094-C (transmittal), with the IRS, (1094/1095C Instructions).
Employers, regardless of size, who sponsored a self-funded health plan (including
level-funded) providing minimum essential coverage in 2018 are required to
report coverage information about enrollees. To meet this reporting
requirement, the employer must furnish Form 1095-B to the primary enrollee and
file copies, along with Form 1094-B (transmittal), with the IRS, (1094/1095B Instructions). Self-funded
employers who also are ALEs may use Forms 1095-C and 1094-C in lieu of Forms
1095-B and 1094-B.
Due Dates
Generally, Forms 1094-C, 1095-C, 1094-B, and 1095-B forms must be filed by February 28 if filing on paper (or March 31 if filing electronically). Electronic filing is mandatory for entities required to file 250 or more Forms 1095.
IRS
Information Center for Large Employers
Frequently Asked Questions