Who Must Report?
If you are a health insurance issuer, self-insured employer, or other entity that providedminimum essential coverage (MEC) during calendar year 2015, including a state government providing Medicaid or Children’s Health Insurance Program (CHIP) coverage, you are subject to Affordable Care Act information reporting requirements.
What Must You Report?
You must report certain information to the IRS and to covered individuals about the coverage that you provided.
Which Forms Must You File?
Health insurance issuers, employers that are not applicable large employers and offer self-insured coverage, Medicaid and CHIP providers, and other MEC providers file Form 1094-B and Form 1095-B with the IRS and provide a copy of Form 1095-B to the covered individuals.
- Form 1095-B, Health Coverage: to report information to the IRS and to covered individuals about MEC
- Form 1094-B, Transmittal of Health Coverage Information Returns: to transmit your Forms 1095-B