1. New Tax Forms for FEHB Enrollees: Forms 1095-B and 1095-C
9/19/2018

2. Internal Revenue Code (IRC) Sections 6055 and 6056
Added by the Affordable Care Act
IRC Section 6055
Requires health coverage providers, including FEHB plan providers, that offer minimal essential coverage to file information returns with the Internal Revenue Service (IRS) and provide statements to all enrollees about their health coverage.
IRC Section 6056
Requires employers, including Federal agencies, to file information returns to the IRS and provide statements to their full-time employees about the health insurance coverage the employer offered.
9/19/2018

3. IRC Section 6055 Reporting Requirements: Health Coverage Provider Reporting
FEHB plan providers (health insurance carriers) must report on all enrollees
Coverage information for every individual
SSNs for individuals and dependents
Employer Identification Number (EIN) of employer
Annually beginning with 2015 plan year
IRS and individuals will use the information to administer or show compliance with the individual shared responsibility provisions of the Affordable Care Act
Carriers must furnish individual statements by March 31, 2016
Carriers must file information returns to IRS by May 31, or if electronic by June 30, 2016.
9/19/2018

4. IRC Section 6056 Reporting Requirements: Employer Reporting
Federal agencies or their designated payroll provider must report on health insurance coverage offered to employees
Report to employees: employers must furnish IRS Form 1095-C to their full-time employees
Contains information about health insurance coverage offered by the employer
Employers must furnish employee statements by March 31, 2016
Internal Revenue Service (IRS) Notice extended due dates
Many agencies and Shared Service Centers have started
Must be furnished on paper by mail unless consent for electronic from employee
9/19/2018

5. IRS Forms 1095-B and 1095-C Form 1095-B (FEHB Plan Provider)
Provides information needed to report on your income tax return that you, your spouse (if you file a joint return), and individuals you claim as dependents had qualifying health coverage for some or all months during the year.
Form 1095-C (From Employing agency)
Includes information about the health insurance coverage offered to you by your employer.
9/19/2018

6. IRS Form 1095-B
9/19/2018

7. IRS Form 1095-C
9/19/2018

8. IRS Form 1095-B Corrections
Inquiries and Form Corrections
It is the FEHB plan provider’s responsibility to make corrections to, and answer questions about, the IRS Form 1095-B.
Employees should contact their FEHB Plan providers directly.
Contact on Line 18
This should include the FEHB plan provider’s contact information.
Dependent Information
Enrollees should contact their FEHB plan provider about missing dependent information.
If you are a retiree and your spouse is enrolled in Medicare, your Medicare covered spouse will not be included since Medicare is the primary payer.
9/19/2018

9. IRS Form 1095-C Corrections
Inquiries and Form Corrections
It is the agency’s responsibility to make corrections to and answer questions about the IRS Form 1095-C.
OPM does not have employee data to answer questions about the information on this form.
Contact on Line 10
An individual at the agency, such as Human Resources, Benefits Officer, or Payroll staff, that can answer questions about employee information should be listed.
Dependent Information
Agencies are not required to list dependents on the IRS Form 1095-C. Employees may receive dependent information from their FEHB plan provider, but not from their employer.
9/19/2018

10. Guidance and Resources
OPM Guidance
BALs
BAL : Employee Information on Health Coverage; AIR Testing (includes FastFacts for Employees)
BAL : Mandatory Reporting Requirements under IRC 6056 and 4980H
BAL : Designation to SSC to file reports
BAL : Employer Resources
FAQs and FEHB Carrier Communication
IRS Information Reporting
Questions and Answers about Health Care Information Forms for Individuals
for-Individuals
9/19/2018