The forms for 1094 and 1095 healthcare reporting are available online from the Internal Revenue Service website.
As a refresher:
The Internal Revenue Service has the forms available online, along with instructions to help employers complete the forms.
Form 1094-C: https://www.irs.gov/pub/irs-pdf/f1094c.pdf
Form 1095-C: https://www.irs.gov/pub/irs-pdf/f1095c.pdf
Instructions for completing Forms 1094-C and 1095-C: https://www.irs.gov/pub/irs-pdf/i109495c.pdf
Keep in mind that the links above are for reports due for plan year 2015. Each year the IRS may adjust these forms and update them, so be sure you are using the form for the correct tax year.
For questions on how to find plan information or plan reports to complete these documents, check with your Benefit Advisor or your Third Party Administrator.
Section 6055 requires health insurers and sponsors of self-insured plans to report on Minimum Essential Coverage (MEC) to the IRS annually. The reporting to both individuals and the IRS for 2015 is due in early 2016. It also requires insurers and self-insured plans to report to their MEC recipients, so the individuals can report that coverage when filing their federal taxes.
The 6055 reporting requirement has two goals:
Entities subject to 6055 reporting are health insurance issuers, sponsors of self-insured plans, government sponsored programs, such as Medicaid, and providers of other arrangements designated as MEC, such as high-risk pools.
The final rule states that self-insured employers are responsible for reporting this information to the IRS. Health insurers will provide reporting to the IRS for fully insured groups. If a self-funded employer needs information on covered members and their coverage dates for a calendar year to meet their part of their reporting obligation, a report of covered individuals may be available from the Third Party Administrator.
Information required to be reported to the IRS by health insurers and sponsors of self-insured plans who provide minimum essential coverage: