Which form is sent by the plan sponsor to the member and IRS to show coverage was offered?

Which form is sent by the plan sponsor to the member and IRS to show coverage was offered?

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

Answer: (C)

The form used to report an employer’s offer of health coverage to both the employee and the IRS is the 1095-C. This form is provided by the plan sponsor (the employer) to the employee and also sent to the IRS to show that coverage was offered, and to what extent (including months covered and the employee’s share of the premium). It is specifically designed for employer reporting under the ACA to document offers of coverage and help determine compliance with employer shared responsibility rules. Other forms serve different purposes: 1095-B is issued by insurers or small employers to individuals to prove they had minimum essential coverage; transmittal forms (like 1094-B and 1094-C) accompany filings with the IRS but are not the documents sent to employees themselves to show an offer of coverage.

The form used to report an employer’s offer of health coverage to both the employee and the IRS is the 1095-C. This form is provided by the plan sponsor (the employer) to the employee and also sent to the IRS to show that coverage was offered, and to what extent (including months covered and the employee’s share of the premium). It is specifically designed for employer reporting under the ACA to document offers of coverage and help determine compliance with employer shared responsibility rules.

Other forms serve different purposes: 1095-B is issued by insurers or small employers to individuals to prove they had minimum essential coverage; transmittal forms (like 1094-B and 1094-C) accompany filings with the IRS but are not the documents sent to employees themselves to show an offer of coverage.