2024 ACA IRS 6055 (1095-B) IRS 6056 (1095-C) Reporting for 2023 Reference Year

Based on IRS direction and in accordance with Individual Mandates, UnitedHealthcare has updated guidance for posting and notifying fully insured subscribers of annual tax forms.

UnitedHealthcare plans to post 1095-B forms on member portals (e.g., myuhc.com®) for fully insured subscribers prior to the Jan. 31, 2024, filing deadline. Resident subscribers in states with the Individual Mandate will have forms mailed unless the member has requested paperless communications.

Forms that are submitted to the Internal Revenue Service (IRS) or forms for Individual Mandate states (California, Washington, D.C., New Jersey and Rhode Island) must be submitted by March 31, 2024.

Forms that UnitedHealthcare produces and sends to IRS (and state tax revenue where needed)

Forms that a Large FI or ASO Employer produces and sends to IRS (and state tax revenue where needed)

  • 1094-B Transmittal of Health Coverage
  • 1095-B Health Coverage
  • 1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage
  • 1095-C Employer Provided Health Insurance Offer and Coverage
  • 1095-B Level Funded employers provide to members of groups with 49 or fewer FTEs

The IRS eliminated the ability to provide transitional good faith relief for furnishing statements to individuals under Sections 6055 and 6056.

Key information

1095-B form indicates the employer offer of minimum essential coverage (MEC) and the months the employee was covered. 

  • The 1095-B forms are posted for members on UHC member portals before Jan. 31, 2024, and are not mailed to employers or employees (unless in one of the mandated states).
  • If the member requests a printed version of the 1095-B, the member may call the customer service phone number on the back of their ID card.
  • Employers may not request 1095-B forms for their employees or receive a report of employees who receive a form.
  • UnitedHealthcare submits the 1095-B forms (via a 1094-B transmittal) to the IRS and appropriate state tax revenue departments by March 31, 2024, as well. 

1095-C form indicates if the employer offered MEC, if the plan(s) offered was minimum value (MV) and affordable, and the months the employee was covered.

  • Applicable Large Employers (ALE) and ASOs must create and submit the 1095-C forms to their employees by Jan. 31, 2024, and electronically submit the forms to the IRS by March 31, 2024.

Important to know is that creating and submitting the 1095-Cs is the employer responsibility and not a UnitedHealthcare requirement. If a customer does not submit the 1095-Cs and the customer is audited, there are penalties.

State reporting requirements

Although for a few years individuals have no longer been subject to a federal IRS penalty if they do not comply with the ACA federal individual mandate coverage, a few states implemented their own individual mandate requirement.

  • Washington, D.C., California, New Jersey, Rhode Island, and Vermont have initiated their own Individual Mandate requirement for residents.
  • These states have both federal and state tax requirements. UnitedHealthcare submits the FI 1095-B forms to the state tax revenue department and the ALE and ASO must send the 1095-C to their members (or post online if member’s preference) and submit the 1095-C to the tax revenue department by the required date.

UnitedHealthcare’s Small Group/Level Funded Approach

In support of our Level Funded/All Savers customers UnitedHealthcare prepares the 1095-B forms but does not send to members. The employer must access the site to produce and send to both their subscribers and the IRS.

Note: ASO customers may request a custom eligibility report to include month-by-month coverage that is available for a fee.

For questions contact your broker or UnitedHealthcare representative.

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