Reminder: Tax form reporting deadlines for select locations

Fully insured subscribers who are residents of California, Washington, D.C., New Jersey and Rhode Island, which have an Individual Mandate, have been mailed 1095-B forms, unless the member has opted for paperless.

Large fully insured groups with more than 50 full-time employees (FTEs) and self-funded groups including Level Funded (All Savers® Alternate Funding) are required to provide their employees with a 1095-C form by March 2, 2021.

For reporting to the IRS and to the tax revenue departments of CA, D.C., NJ and RI, UnitedHealthcare will submit the 1095-B and 1094-B transmittal to the IRS and to the CA, D.C., NJ and RI tax revenue departments by March 31, 2021, for fully insured plans.

For applicable large, fully insured employers (ALE) and self-funded groups with 50+ FTEs, the requirement remains the same as in prior years. Large fully insured and self-funded employers, 50+, are required to provide their employees with a 1095-C form, and must submit the form to the IRS by March 31, 2021. For any individual who resided in CA, D.C., NJ or RI, the employer must also submit a 1095-C via the state’s tax revenue department portal by March 31, 2021.

State-specific submission instructions:

CA: https://www.ftb.ca.gov/file/business/report-mec-info/getting-started.html

DC: https://code.dccouncil.us/dc/council/code/sections/47-5105.html

NJ: https://nj.gov/treasury/njhealthinsurancemandate/employers.shtml

RI: http://www.tax.ri.gov/healthcoveragemandate/index.php

Note: Vermont also added an individual mandate but uses the federal forms, and no submission to their state tax revenue department is required.

Please contact your broker or UnitedHealthcare representative with questions.