1095-C & B Forms

Employers who are subject to the Affordable Care Act employer mandate must provide full-time employees with the IRS Form 1095-C to document group health coverage they were offered or enrolled in during the prior calendar year.

Requirements

• Small employers who offer self-funded plans may furnish 1095-Bs to full-time and part-time employees who enrolled in the self-funded group health plan at any time in the prior calendar year.

When is the deadline?

• Due to employees by Jan 31st, with an automatic 30 day extension.