Employee Form Types and Requirements (1095B/C)

The information provided is not tax or legal advice. Employers are encouraged discuss potential costs and penalties with a trusted advisor.


Form Types


Group Type Employee Form

Small Employer Group
Fully Funded

No Form

Small Employer Group
Self-Funded

1095-B Form

Applicable Large Employer
Fully Funded

1095-C Form
Part II Only

Applicable Large Employer
Self-Funded

1095-C Form
Part II & III

 

A Form Should be Generated For:


  • Any Full Time Employee that was active for an entire month of the tax reporting year.
  • Any Part Time Employee that enrolled in Self-Insured coverage
  • Any employee found to be Full Time using the Lookback period method and whose stability period began within the tax reporting year.
  • Any Retiree enrolled in Self-Insured coverage for any month during the tax reporting year
  • Any terminated employee enrolled in COBRA coverage for a Self-Insured plan for any month during the tax reporting year.
  • Any Full Time employee that became Part Time and enrolled in COBRA continuation coverage.

TIP: ACA rules suggest that an employee of an Applicable Large Employer and
is enrolled in Self-Insured coverage could get a 1095-B AND a 1095-C form.
However, the reporting requirement is also met by completing Part III of the 1095-C form.

Topics: ACAManager