IRS Releases Final 2016 1094-B and 1095-B Forms & Instructions
Every person that provides minimum essential coverage to an individual during a calendar year must file an information return reporting the coverage. Filers will use Form 1094-B (transmittal) to submit Forms 1095-B (returns).
Employers (including government employers) subject to the employer shared responsibility provisions sponsoring self-insured group health plans generally will report information about the coverage in Part III of Form 1095-C instead of on Form 1095-B.
However, employers that offer employer-sponsored self-insured health coverage to non-employees who enroll in the coverage may use Form 1095-B, rather than Form 1095-C, Part III, to report coverage for those individuals and other family members.
In general, employers with 50 or more full-time employees (including full-time equivalent employees) during the prior calendar year are subject to the employer shared responsibility provisions.
See the Instructions for Forms 1094-C and 1095-C for more information about who must file Forms 1094-C and 1095-C and for more information about reporting coverage for non-employees.
Small employers that aren't subject to the employer shared responsibility provisions sponsoring self-insured group health plans will use Forms 1094-B and 1095-B to report information about covered individuals.
2016 Forms and Instructions
The following forms and instructions are now available for calendar year 2016 reporting:
For more information, call our office at 423-292-4142 or if you are in Johnson City, Kingsport, or Bristol, just swing by for help.
4451 North Roan Street, Johnson City, TN 37615 - In Boones Creek across from Ingles
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