What is the difference between a 1095-B and 1095-C form?

What is the difference between a 1095-B and 1095-C form?

The critical difference comes down to employer size:

Employer Size
Funding Type
Form Required
Under 50 full-time employees
Self-insured
1095-B
Under 50 full-time employees
Fully insured
None (carrier files 1095-B)
50+ full-time employees
Self-insured
1095-C (with Part III)
50+ full-time employees
Fully insured
1095-C

Under the ACA, an employer that is an applicable large employer or "ALE" (i.e., generally, an employer with 50 or more full-time employees), or an employer that is not an ALE and sponsors a self-insured health plan, must file and furnish Forms 1095 to the IRS.

BerniePortal 1095-B Filing

BerniePortal now offers both 1094/1095-B AND 1095-C filings. Small self-insured groups can file B forms directly through the platform, using the same streamlined four-step process (Organize, Configure, Review, Generate).

Official IRS Resources

Important Disclaimer

BerniePortal cannot provide tax advice. If you are unsure whether your organization is required to file 1095-B forms, please consult with a qualified tax professional to confirm your specific filing requirements.