Skip to main navigation Skip to main content Skip to footer For Individuals & Families For Medicare For Providers For Brokers Español For Employers: For Employers Medical Savings and Spending Accounts (HRA/HSA/FSA) Wellness, Mental Health, and Behavioral Pharmacy Dental and Vision Cost Control Strategies Supplemental Health Solutions Who We Serve Overview Small Employers (51 - 499) Medium Employers (500 - 2,999) Large Employers (3,000+) Hospitals and Health Systems Higher Education K-12 Education State and Local Governments Taft-Hartley and Federal Membership and Affinity Groups Third Party Administrators Health Insurance for Expats IGO/NGOs Multinational Businesses Why Cigna Overview Industry Insights Overview Informed on Reform Workplace Wellness Consumer-Driven Health Plans Log in to Employer Portal
Home Employers Industry Insights for Employers and Brokers Informed on ReformACA Reporting Requirements Toolkit

Reporting Requirements Toolkit

Note: On Oct. 2, 2020, the IRS announced extended deadlines for certain 2020 Minimum Essential Coverage (Section 6055) and Large Employer Shared Responsibility (Section 6056) reporting required to be completed in early 2021. Specifically, 1095 Forms sent to individuals are now due by March 2, 2021. Read IRS Notice 2020-76 [PDF] for more details.

Welcome to the Reporting Requirements Toolkit

There are two distinct sets of reporting requirements to help the Internal Revenue Service (IRS) administer compliance with the employer and individual mandates – the Large Employer Reporting and Minimum Essential Coverage (MEC) Reporting requirements. It’s important to understand the impacts of these responsibilities because they vary based on group plan size and how plans are insured or funded.

Large Employer Reporting – all applicable large employers must report to the IRS on the medical coverage they offer in compliance with the employer mandate. The reporting is due annually.

Minimum Essential Coverage (MEC) Reporting – all insurers of health plans offering minimum essential coverage must report on all individuals covered under these plans. Among other things, this information will help the IRS confirm the reported individuals are compliant with the individual mandate.

Insurers and employers of self-insured medical plans must report annually on every covered individual, including dependents.

To ensure the reporting includes identifying data for the IRS, these reporting entities must make “reasonable attempts” to capture social security numbers (SSNs) for all covered individuals. If not provided during enrollment, a written communication must be sent to the “responsible person” who may provide the missing SSN information. In other words, the covered employee would receive the request for missing SSNs of any dependents.

IRS Forms and Deadlines

Error loading table data.

Loading data...

Read the fact sheet

Social Security Numbers with Cigna

Social Security Numbers (SSNs) and Tax Identification Numbers (TINs) are sensitive personal health information, and must be handled carefully and confidentially. At Cigna, we are committed to the responsible management, use and protection of our customers’ personal information, including SSNs/TINs. This includes both how we share, and receive data with our clients. Therefore, not all users of Cigna's secure client web portals will have access to view this sensitive personal data. Any user that logs into a secure Cigna client website that cannot access SSN data from the eligibility report should work with their organization’s Plan/Primary Administrator.

You can contact your Cigna representative if you need support determining the Plan/Primary Administrator or if you would like to see samples of the cover letter we send with the IRS Form 1095-B to your insured health plan beneficiaries.

Additional compliance action is required for Minimum Essential Coverage reporting by insurers or employers of self-insured health plans. Because SSNs are a key identifier for the IRS, reporting entities are required to make up to three “reasonable attempts” to obtain missing SSNs. Enrollment can be considered the first attempt as long as there’s a place for enrollees to give/confirm SSNs for themselves and dependents. If SSN/TIN is not obtained at enrollment, a separate outreach must be made by December 31 preceding the year being reported on. For those still missing SSN data after two outreach attempts, the third attempt must be made before December 31 of the year being reported on.

Please visit Informed on Reform, our web-based resource for critical information you need to know about the Patient Protection and Affordable Care Act (ACA). For a comprehensive overview of the law’s other employer administrative responsibilities, please be sure to look into our Reporting Requirements.

Thanks for visiting your Reporting Requirements Toolkit. We hope you’ve found it helpful. Feel free to provide "Article Feedback" to let us know how you liked itor what we can do to improve.


View Cigna Company Names

Page Footer

I want to...

Get an ID card File a claim View my claims and EOBs Check coverage under my plan See prescription drug list Find an in-network doctor, dentist, or facility Find a form Find 1095-B tax form information View the Cigna Glossary Contact Cigna

Audiences

Individuals and Families Medicare Employers Brokers Providers

Secure Member Sites

myCigna member portal Health Care Provider portal Cigna for Employers Client Resource Portal Cigna for Brokers

Cigna Company Information

About Cigna Company Profile Careers Newsroom Investors Suppliers Third Party Administrators International Evernorth

 Cigna. All rights reserved.

Privacy Legal Product Disclosures Cigna Company Names Customer Rights Accessibility Report Fraud Sitemap

Disclaimer

Individual and family medical and dental insurance plans are insured by Cigna Health and Life Insurance Company (CHLIC), Cigna HealthCare of Arizona, Inc., Cigna HealthCare of Illinois, Inc., Cigna HealthCare of Georgia, Inc., Cigna HealthCare of North Carolina, Inc., Cigna HealthCare of South Carolina, Inc., and Cigna HealthCare of Texas, Inc. Group health insurance and health benefit plans are insured or administered by CHLIC, Connecticut General Life Insurance Company (CGLIC), or their affiliates (see a listing of the legal entities that insure or administer group HMO, dental HMO, and other products or services in your state). Accidental Injury, Critical Illness, and Hospital Care plans or insurance policies are distributed exclusively by or through operating subsidiaries of Cigna Corporation, are administered by Cigna Health and Life Insurance Company, and are insured by either (i) Cigna Health and Life Insurance Company (Bloomfield, CT); (ii) Life Insurance Company of North America (“LINA”) (Philadelphia, PA); or (iii) New York Life Group Insurance Company of NY (“NYLGICNY”) (New York, NY), formerly known as Cigna Life Insurance Company of New York. The Cigna name, logo, and other Cigna marks are owned by Cigna Intellectual Property, Inc. LINA and NYLGICNY are not affiliates of Cigna.

All insurance policies and group benefit plans contain exclusions and limitations. For availability, costs and complete details of coverage, contact a licensed agent or Cigna sales representative. This website is not intended for residents of New Mexico.

Selecting these links will take you away from Cigna.com to another website, which may be a non-Cigna website. Cigna may not control the content or links of non-Cigna websites. Details