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  • Home Employers Industry Insights Informed on Reform ACA 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

    2020 Reports
    Original Deadline*
    Extension Date
    Forms Sent to Individuals
    Form 1095-B
    Form 1095-C
    January 31, 2021
    March 2, 2021
    Forms Filed with the IRS
    Forms 1094-B and 1095-B
    Forms 1094-C and 1095-C
    February 28, 2021 – paper
    March 31, 2021 – electronic
    No extension

    Read the fact sheet

    Social Security Numbers with Cigna Healthcare

    Social Security Numbers (SSNs) and Tax Identification Numbers (TINs) are sensitive personal health information, and must be handled carefully and confidentially. At Cigna HealthcareSM, 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 our secure client web portals will have access to view this sensitive personal data. Any user that logs into a secure Cigna Healthcare 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 Healthcare 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.

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