Which form is filed directly with the IRS by fully insured carriers and sent to the member?

Which form is filed directly with the IRS by fully insured carriers and sent to the member?

• A. 1095-C
• B. 1094-C
• C. 1094-B
• D. 1095-B

Answer: (D)

In ACA reporting, insurers handle the documentation that proves an individual had health coverage. The form filed directly with the IRS by fully insured carriers and also sent to the member is the 1095-B. It shows that the person had minimum essential coverage for the year and is provided by the insurer to the member, with a copy filed with the IRS. The other forms serve different roles: 1095-C is issued by employers to employees to show the coverage or offers they provided, and the 1094-B and 1094-C are transmittal forms used to send the 1095s to the IRS for insurers and employers, respectively.

In ACA reporting, insurers handle the documentation that proves an individual had health coverage. The form filed directly with the IRS by fully insured carriers and also sent to the member is the 1095-B. It shows that the person had minimum essential coverage for the year and is provided by the insurer to the member, with a copy filed with the IRS. The other forms serve different roles: 1095-C is issued by employers to employees to show the coverage or offers they provided, and the 1094-B and 1094-C are transmittal forms used to send the 1095s to the IRS for insurers and employers, respectively.