Feb 08, 2024
Anthem is required to file tax forms 1095-B and 1094-B electronically with the IRS for all fully insured plans, by April 1, 2024. We are also required to mail tax form 1095-B to our members by March 1, 2024.
Fully insured and Administrative Services Only (ASO) groups with 50 or more full-time employees are considered Applicable Large Employers (ALEs) by the IRS and are also required to file tax form 1095-C along with tax form 1094-C.
Anthem will also provide proof of coverage forms to the following states:
- California – due April 1, 2024
- District of Columbia – due April 1, 2024
- Massachusetts 1099-HC (provided prior to the January 31, 2024, deadline)
- New Jersey – due April 2,2024
Employers will need to submit state filings in Rhode Island. Anthem is not licensed there.
Anthem sends additional forms and reminders of IRS reporting throughout the year for the following:
- Social Security number (SSN) collection: In early spring (March/ April), Anthem will send letters to members to solicit their Social Security Numbers if Anthem does not have it on file.
- Social Security Number and Reconciliation: In late spring (April/ May) Anthem will send letters to members if their names, birthdates, Social Security Number or Tax Identification number do not match what is on the IRS taxpayer database.
Anthem will create tax forms 1095-B and 1094-B forms for Small Group Multiple Employer Welfare Arrangement (MEWA) and Small Group Anthem Balance Funding (ABF) groups. Anthem will post these forms to the EmployerAccess portal in early February.
IRS electronic filing requirements
The IRS now requires those filing 10 or more information returns on or after January 1, 2024, to file those returns electronically. This requirement begins with filings for tax year 2023 that are due in 2024 and applies to a number of forms including 1094B/C, 1095-B/C, W-2, 1099, 5330 and 5500. Page 4 of this IRS instruction sheet has details about this requirement.
For additional information about filing tax forms 1095-B/C and 1094-B/C, please see the following FAQs provided by the IRS:
