2023 ACA IRS 6055 (1095-B), IRS 6056 (1095-C) reporting reminder

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.

Based on 2022 IRS guidance, the ability to post and not mail is now permanent. UnitedHealthcare (UHC) has posted 1095-B forms on member portals (e.g., myuhc.com®) for fully insured subscribers to the user portals and are now available for subscribers to view and/or request a copy. Resident subscribers in states with the Individual Mandate will have forms mailed unless they have 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) must be submitted by March 31, 2023. The Rhode Island Tax Revenue Department requires the submission by Jan. 1, 2023.

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

Transitional good faith relief eliminated

The IRS eliminated the ability to provide transitional good faith relief for furnishing statements to individuals under Sections 6055 and 6056. Such relief covered incorrect or incomplete information, including tax identification numbers (TINs) or dates of birth, reported on information returns or statements, but it did not cover failure to file timely. Accordingly, the IRS discontinued transitional good faith relief with respect to furnishing statements after tax year 2020.

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 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

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

  • Applicable Large Employers (ALE) and Self-Funded (ASO) must create and submit the 1095-C forms.
  • Both fully insured and ASO customers with 50+ employees are required to furnish the 1095-C to subscribers by Jan. 31, 2023, and submit it to the IRS by March 31, 2023

State reporting requirements

Although for a couple of 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. The ALE and ASO customers 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
  • For RI customers the form must be submitted to the RI revenue department by Jan. 31, 2023, rather than March 31, 2023

UnitedHealthcare’s Small Group/Level Funded Approach

In support of UnitedHealthcare Level Funded/All Savers customers, UnitedHealthcare prepares a 6055 Membership Report for plan sponsor to complete their 6055 form filings. Prepopulated 1095-B forms for all covered members will be available for groups reported to have less than 50 medical lives currently enrolled. The employer must access the site to produce and send to both their subscribers and the IRS when provided.

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

Please contact your broker or UnitedHealthcare representative with questions.

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