1094s & 1095s

Aetna:

1095-A is through the marketplace/Pennie.

1095-B Tax Forms Reminder: Up to date Information Needed

When it comes to 1095-B tax forms for your AFA 2-50 business, we’ve got your clients covered.

  • What we do:
    • Prepare and file the form on the customer’s behalf.
    • Distribute it to all the application members via the member website.
    • Provide your customer the opportunity to Opt Out of Aetna reporting on their behalf.
  • Keep In Mind:
    • This is only available for employers with2 to 50 eligible employees. We do not file 1095-B forms on behalf of customers with 51 or more eligible employees.
    • If your client wants to completed their own 1095-B forms, they will need to opt out by November 14,2026.

Aetna does not provide 1095-C tax forms for AFA self-insured large groups

CBC:

1095-A is through the marketplace/Pennie.

Fully-Insured and Small group ASO member mailing of 1095-B forms

Capital will mail the required 1095-B tax document no later than January 31, to the following:

  • All fully insured group subscribers.
  • Off-exchange individual subscribers.
  • On-exchange catastrophic subscribers.
  • PersonalBlue subscribers.
  • Small group ASO subscribers (small group ASO are those groups with 50 or fewer employees).

We will also send this information to the IRS to confirm MEC during the 2025 tax year.

1095-B Forms are only issued to subscribers. If the subscriber is enrolled through a group, the group does not receive copies of their employees’ 1095-B forms. Groups do not receive any listings, reports, or any other documentation specific to the 1095-B forms issued to their employees.

Individuals or groups should contact their tax adviser with any tax-related questions.

* A mid-market group is a group with 51 or more employees and fewer than 100 expected enrollees.

** A large group is a group with 51 or more employees and 100 or more expected enrollees, or a group enrolled in a large group coalition or consortium.

Mid/Large market:

For groups with 50+ contracts, we send the group a spreadsheet to assist them in filing their 1095-b forms. This information is also transmitted by CBC to the IRS. (CBC files for them)

The group might be responsible for 1095-C reporting – they should check with their accountant. Since Capital issues the forms, there is no spreadsheet to share with the group

The group would only need to complete and provide a 1095-C if the group was ASO/self-insured for any period during the 2025 tax year.

For Veris Groups, regardless of size, they are treated like large group, and we send them the spreadsheet to assist in filing.

Highmark:

1095-A is through the marketplace/Pennie.

For Small Group: Highmark 1095b forms for the 2025 tax year were mailed to members of insured groups between January 20 and January 22. They may receive multiple 1095-B forms if the member is enrolled in multiple group numbers. Highmark files electronically for the entire book-of-business, so no actual cover sheet (1094-B) is needed.

SSN updates and Date of birth changes will automatically generate new 1095-B forms.

For Mid-market/Large Group:

  • 1094s filing and information - Highmark files ACA reporting for fully insured clients. ASO needs to file their own reporting. We will help by providing reporting.
  • 1095s filing and information
    • A - The reporting is for individual ACA on exchange products. Coverage under these products will be reported by the Marketplace/Exchange.
    • B - Highmark 1095b forms for the 2025 tax year were mailed to members of FI groups between January 20 and January 22. For ASO, they will need to complete the forms and provide them to the employees themselves. Highmark will provide the client reporting to assist the clients.
    • C - Self-funded clients are responsible for reporting this information for their members on Form 1095-C or Form 1095-B.

Geisinger:

1095-A is through the marketplace/Pennie.

As an administrative service, Geisinger submits the 1094-B and 1095-B on behalf of fully-insured and GFA clients. It’s the group’s responsibility to determine if they meet the IRS definition of applicable large employer (ALE) and what forms are required.

As required by the IRS, self-insured employers that are ALEs must use Form 1095-C and the transmittal Form 1094-C to meet reporting requirements. Note: The annual 1095B member letters were mailed Jan. 9.

  • The insurer has agreed to assist in the process regarding IRS forms 1094B and 1095B filings. Coverage type Group size Reporting entity Forms Geisinger level[1]funded product Small group Geisinger 1094-B (all parts) 1095-B (parts I, II, III, IV) Applicable large employer (50+ FTEs) Plan sponsor 1094-C (Parts I, II, III, IV)

Information found here: https://www.geisinger.org/health-plan/broker-refresh/document-repository/-/media/onegeisinger/files…

UPMC:

  1. 1095 Tax Documents
    1. 1095B tax documents will be available on the member portal by January 31st.
      1. Members should be directed to the member portal or member services to obtain a copy.
    2. SALF groups are responsible for filing 1095s
  2. HSA Tax documents
    1. 1099s available now
    2. 5498s are available now.

1095-A is through the marketplace/Pennie.

1094B and 1095B filings were successfully filed with the IRS in January and all forms were available to the members on the member portal effective 1/30/2026.

The dates for those are the same regardless of market segments.

ASO and LF groups are 1095-C documents which we do not file and are not UPMC’s responsibility.