![]() For example, the deadline for furnishing a copy of Form 1095-B for 2021 was automatically extended in 2022 from Januto March 2, 2022. This is subject to any automatic extensions that the IRS may grant for that year. You must also furnish a copy of the Form 1095-B you filed to the person named as the “responsible individual” on the form (typically the person who is required to pay the individual shared responsibility payment for the persons covered).Ĭopies of Form 1095-B must be provided by January 31 of the year following the calendar year for which you’re reporting coverage information. Copy of Form 1095-B Furnished to Individuals You might also be able to obtain an additional 30 days after this first extension if you meet specific hardship criteria. You’ll obtain an automatic 30-day extension of filing time as long as you file Form 8809 by the date your Form 1095-B is due. You can file Form 8809 by paper or electronically through the FIRE System. You must file the form on or before the date you’re required to file Form 1095-B. If you require an extension of time to file Form 1095-B, download and complete Form 8809, Application for Extension of Time To File Information Returns. If you’re filing electronically, you must file a Form 1095-B by March 31 of the year following the calendar year for which you provided coverage to the individual.įor example, for the calendar year 2022, you will need to file a Form 1095-B for each individual to whom you provided coverage in 2022 by Febru(if filing a paper return) or Ma(if filing electronically). If you’re filing a paper return, you must file a Form 1095-B by February 28 of the year following the calendar year for which you provided coverage to the individual. If you’re an employer that’s required to file Form 1095-B, you will need to meet the following deadlines for filing: If, for example, an employee is enrolled in an HRA sponsored by you and a non-HRA health plan sponsored by the employer of the employee’s spouse, both you and the other employer must report on the coverage provided to the individual under each of your separate plans. Note that this only applies if you are the provider of both minimum essential coverage plans or programs. If you offer more than one minimum essential coverage plan or program (for example, you provide both a self-insured health plan and an HRA), and an individual is covered by both plans or programs in any month, for that month you’ll only need to report information for that individual about coverage under one of the plans. Individuals Covered by More Than One Minimum Essential Coverage Program Offer these non-employees coverage under this self-insured plan.Are subject to the employer shared responsibility provisions.Have provided minimum essential coverage to an individual in the previous calendar yearĪdditionally, employers that are required to file Form 1095-C may choose to report coverage information for covered non-employees on Form 1095-B instead if they:.Sponsor a self-insured group health plan.Are not subject to employer shared responsibility provisions.Are a small employer (having less than 50 full-time employees).Self-insured group health plans, including most health reimbursement arrangements (HRAs)Īs an employer, you’ll be required to complete and file Form 1095-B to report health coverage information if you:.Insured group health insurance plans or coverage offered in a group market within a state, including grandfathered health plans.Group health insurance coverage under governmental health coverage plans.What Is an Eligible Employer-Sponsored Plan?Īn eligible employer-sponsored plan includes the following: That’s limited to a specific illness or disease.For vision or dental benefits not provided under a comprehensive plan.However, minimum essential coverage does not include any coverage that’s made up solely of excepted benefits, such as coverage: Minimum essential coverage refers to health coverage under a number of health programs, including eligible employer-sponsored plans, government-sponsored health programs and individual market plans. Form 1095-B is an information return used to report information to the IRS about individuals covered by minimum essential coverage.
0 Comments
Leave a Reply. |