Who Has To Provide 1094/1095-C Statements to Employees and the IRS?

Who Has To Provide 1094/1095C Statements to Employees and Information to the IRS?

Question

The insurance carrier confirmed that the Form 1095-Bs were filed for the fully insured plan, so does the employer have to do any further reporting?

Answer

If the employer is a small employer (<50 FTEs), no further reporting is required.

However, if the employer is an applicable large employer (50 or more FTEs), the applicable large employer is required to report offer of coverage information for all full-time employees using the "C" forms – Form 1094-C and a Form 1095-C for each employee who was full-time for at least one month during the year. This is separate from the coverage information reported by the insurance carrier on the "B" forms.

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