Help for those affected by recent natural disasters | Learn More

A message from Aflac

To our policyholders in areas affected by wildfires in designated California counties: Butte, Lake, Mendocino, Napa, Nevada, Orange, Solano, Sonoma, and Yuba, as well as those in areas affected by recent hurricanes in Puerto Rico and the Virgin Islands, please know that the thoughts and prayers of everyone at Aflac are with you. We are working with government agencies that represent all declared disaster areas, including those under emergency order, to ensure we do everything possible to help you. Based on that guidance, we have extended the due dates for policy premiums by 60 days for those living in places that have been declared disaster areas or are under emergency order. If you have a question about your policy or need help, contact us at 800-992-3522. To help with the recovery, Aflac made a $500,000 donation to the American Red Cross, and our employees are making their own private contributions. Please be safe, as the care of you and your families is paramount.

Un mensaje de parte de Aflac

A nuestros asegurados en las áreas afectadas por los recientes huracanes, queremos que sepan que todos en Aflac estamos pensando en, y orando por, ustedes. Estamos trabajando con agencias del gobierno que representan todas las áreas declaradas como zonas de desastre, para asegurarnos de hacer todo lo posible para ayudarles. Basándonos en su consejo, hemos extendido por 60 días las fechas de vencimiento de las primas de las pólizas de aquellos que viven en áreas declaradas como zonas de desastre. Si tiene una pregunta sobre su póliza o necesita ayuda, contáctenos al 800-992-3522. Para ayudar con la recuperación, Aflac ha donado $500,000 a la Cruz Roja Americana y nuestros empleados están efectuando sus propias donaciones. Por favor cuídense, ya que su bienestar y el de sus familias está por encima de todo.

No additional article context or content: IRS Form 1095-B background imageUnder the Affordable Care Act, employers who self-fund their employee health care are required to submit informational reporting about minimum essential coverage to the Internal Revenue Service. To help businesses comply with this requirement, Aflac has outlined the details you need to know:

Who is required to submit information reporting of minimum essential coverage?

Among those required to submit information reporting of minimum essential coverage are:

  • Self-funded employers
  • Insurers

Note: Applicable large employers that self-fund their health care are also required to submit employer sponsored coverage reporting to the IRS. To learn more, see Employer-Sponsored Coverage to the IRS Information Reporting.

What does the report include?

Employers are required to submit a separate report for each individual health care recipient on Forms 1095-B and 1094-B that specifically provides:

  • The name of each individual enrolled in minimum essential coverage, and the name and address of the primary insured or other related person (for example, a parent or spouse) who submits the application for coverage.
  • The return also must report the taxpayer identification number (TIN) and months of coverage for each individual who is covered under the policy or program.
  • The name, address and employer identification number (EIN) of the employer maintaining the plan and whether coverage was enrolled in through the government marketplace.

The employer must also provide a written statement to the covered individual(s) that includes:

  • The policy number.
  • The name,address and a contact number for the reporting entity.
  • The information required to be reported to the IRS.

What is the deadline?

Similar to the applicable W-2 reporting deadline, statements are to be provided annually to employees by Jan. 31. Forms must be provided to the IRS by Feb. 28 (March 31 if filed electronically) for the previous calendar year.

How do I submit the report?

Employers are required to provide the IRS with Form 1094-C, which is the transmittal form, and Form 1095-C, which is the employee statement. Employers can file electronically, and draft forms are expected to be available from the IRS as the reporting deadline approaches.

Can a third-party organization file the report?

Yes, the law allows employers to use a third party to assist with filing IRS reporting and providing statements to individuals insured by the health plan.

Is there a penalty for not filing the report?

Currently, employers may face penalties for not filing informational reporting. However, the law explains that these fines may be waived for employers that do not file due to reasonable cause, or fines reduced for errors that are corrected in a timely manner that are not due to reasonable cause.