Self-funded employers under 50 are required to submit 1094-B and 1095-B reporting forms to the IRS and distribute forms to employees despite the 2019 repeal of the individual mandate. 1094-B and 1095-B reporting forms are due to the IRS February 28, 2020, and employees should receive forms by March 2, 2020.
While both forms are required for IRS submission and the 1095-B is required to be distributed to employees, employees will not need to submit the form for their tax returns this year. Depending on your insurance carrier, your responsibility for completing and sending forms may vary. Certain carriers will handle partial or complete 1095-B reporting. Please see the table below for details, and note that if your carrier does not take the responsibility for completing or mailing forms, it becomes your job as the plan sponsor.
| Carrier will complete and mail forms to IRS | Carrier will mail forms to employees | Forms available for employees online | |
| Blue Cross Blue Shield of Kansas City (Blue KC) | - | - | - |
| Aetna | X | X | X |
| Humana | X | X | - |
| UnitedHealthcare (UHC) | - | - | X |
| National General | - | - | - |
If your principal business is located in Kansas or Missouri, your 1094-B and 1095-B forms should be mailed to:
Department of the Treasury
Internal Revenue Service Center
P. O. Box 219256
Kansas City, MO 64121-9256
If you have employees in New Jersey or Washington, D.C., you may need to comply with additional reporting requirements established by these jurisdictions. For questions on your filing responsibilities, call your Bukaty benefits consultant at 913.345.0440.