Instructions For Recipient, Instructions For Forms 1094-B And 1095-B

The association, committee, joint board of trustees, or

b. CHAMPVA.

similar group of representatives who establish or

c. Comprehensive health care for children suffering

maintain a multiemployer plan;

from spina bifida who are the children of Vietnam

The employee organization for a plan or arrangement

veterans and veterans of covered service in

maintained solely by an employee organization; and

Korea.

Each participating employer (for its own employees)

for a plan or arrangement maintained by a Multiple

6. Coverage for Peace Corps volunteers.

Employer Welfare Arrangement.

7. The Nonappropriated Fund Health Benefits Program

A government employer may designate another

government entity to report coverage of its employees.

of the Department of Defense.

Generally, a designated government entity will file Form

In general, the government agency sponsoring the

1095-B on behalf of a government employer that sponsors

program will file Form 1095-B. The State agency that

or maintains a self-insured group health plan for its

administers a Medicaid or CHIP program will file Form

employees only if that government employer is not subject

1095-B for coverage under those programs.

to the employer shared responsibility provisions, which

would require reporting on Form 1095-C. The 2014

Miscellaneous minimum essential coverage. The

Instructions for Forms 1094-C and 1095-C contain further

Department of Health and Human Services has

information on reporting options for self-insured

designated the following health benefit plans or

government entities.

arrangements as minimum essential coverage:

1. Self-insured student health plans (for 2014 only).

Government-Sponsored Programs

Government-sponsored programs that are minimum

2. State high risk pools (for 2014 only).

essential coverage are:

3. Coverage under Medicare Part C (Medicare

1. Medicare Part A.

Advantage).

2. Medicaid, except for the following programs:

4. Refugee Medical Assistance.

a. Optional coverage of family planning services.

5. Coverage provided to business owners who are not

employees.

b. Optional coverage of tuberculosis-related

services.

6. Coverage under a group health plan provided through

insurance regulated by a foreign government if:

c. Coverage of pregnancy-related services in states

that do not provide full Medicaid benefits on the

a. A covered individual is physically absent from the

basis of pregnancy.

U.S. for at least 1 day during the month; or

d. Coverage of medical emergency services.

b. A covered individual is physically present in the

U.S. for a full month and the coverage provides

e. Coverage of medically-needy individuals.

health benefits within the U.S. while the individual

f. Coverage under a section 1115 demonstration

is outside the U.S.

waiver program.

Sponsors of these and later designated programs will

file Form 1095-B.

3. The Children’s Health Insurance Program (CHIP).

When To File

4. Coverage under the TRICARE program, except for

the following programs:

The return and transmittal form must be filed with the IRS

on or before February 28 (March 31 if filed electronically)

a. Coverage on a space-available basis in a military

of the year following the calendar year of coverage.

treatment facility for individuals who are not

eligible for TRICARE coverage for private sector

You will meet the requirement to file if the form is

care.

properly addressed and mailed on or before the due date.

If the regular due date falls on a Saturday, Sunday, or

b. Coverage for a line of duty related injury, illness,

legal holiday, file by the next business day. A business

or disease for individuals who have left active

day is any day that is not a Saturday, Sunday, or legal

duty.

holiday.

5. Coverage administered by the Department of

Veterans Affairs that is:

Note. The due date applies to forms filed in 2016

reporting coverage provided in calendar year 2015.

a. Coverage consisting of the medical benefits

package for eligible veterans.

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Instructions for Forms 1094-B and 1095-B 2014

Instructions For Recipient, Instructions For Forms 1094-B And 1095-B - 2014 Page 3

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