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.
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