3/13/2025
UnitedHealthcare’s 2025 6055 (1095-B) and 6056 (1095-C) 2025 Reporting for 2024 Reference Year
UnitedHealthcare has posted the required forms on member portals for fully insured subscribers prior to the Jan. 31, 2025, filing deadline.
UnitedHealthcare plans to post 1095-B forms on member portals (e.g., myuhc.com®) for fully insured subscribers prior to the Jan. 31, 2025, filing deadline. Resident subscribers in states with the Individual Mandate will have forms mailed unless the member has requested paperless communications.
Forms that are submitted to the Internal Revenue Service (IRS) or forms for Individual Mandate states (California, Washington, D.C., New Jersey, and Rhode Island) must be submitted by March 31, 2025.
Key information
1095-B form indicates the employer offer of minimum essential coverage (MEC) and the months the employee was covered.
1095-C form, which is the employer’s responsibility, indicates if the employer offered MEC, if the plan(s) offered was minimum value (MV) and affordable, and the months the employee was covered.
Applicable Fully insured Large Employers (ALE) and ASOs must create and furnish the 1095-C forms to their employees by Jan. 31, 2025, and electronically submit the forms to the IRS by March 31, 2025.
Important: creating and submitting the 1095-Cs is the employer’s responsibility and not a UnitedHealthcare requirement. If a customer does not submit the 1095-Cs and the customer is audited, there are penalties.
Note: ASO customers may request a custom eligibility report to include month-by-month coverage that is available for a fee.
State reporting requirements
In most states residents are no longer been subject to a federal IRS penalty if they do not comply with the ACA federal individual mandate coverage. However, a few states have implemented their own individual mandate requirement.
UnitedHealthcare’s Small Group/Level Funded Approach
In support of our Level Funded/All Savers customers UnitedHealthcare prepares the 1095-B forms but does not send to members. The employer must access the website to produce and send to both their subscribers and the IRS.
UnitedHealthcare has posted the required forms on member portals for fully insured subscribers prior to the Jan. 31, 2025, filing deadline.
Forms that are submitted to the Internal Revenue Service (IRS) or forms for Individual Mandate states (California, Washington, D.C., New Jersey, and Rhode Island) must be submitted by March 31, 2025.
| Forms that UnitedHealthcare produces and sends to IRS (and state tax revenue where needed) | Forms that a Large FI or ASO Employer produces and sends to IRS (and state tax revenue where needed) |
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1095-B form indicates the employer offer of minimum essential coverage (MEC) and the months the employee was covered.
- The 1095-B forms are posted for members on UHC member portals before Jan.31, 2025 and are not mailed to employers or employees (unless in one of the mandated states).
- If the member requests a printed version of the 1095-B, the member may call the customer service phone number on the back of their ID card.
- Employers may not request 1095-B forms for their employees or receive a report of employees who receive a form.
- UnitedHealthcare submits the 1095-Bs (via a 1094-B transmittal) to the IRS and appropriate state tax revenue departments by March 31, 2025, as well.
1095-C form, which is the employer’s responsibility, indicates if the employer offered MEC, if the plan(s) offered was minimum value (MV) and affordable, and the months the employee was covered.
Applicable Fully insured Large Employers (ALE) and ASOs must create and furnish the 1095-C forms to their employees by Jan. 31, 2025, and electronically submit the forms to the IRS by March 31, 2025.
Important: creating and submitting the 1095-Cs is the employer’s responsibility and not a UnitedHealthcare requirement. If a customer does not submit the 1095-Cs and the customer is audited, there are penalties.
Note: ASO customers may request a custom eligibility report to include month-by-month coverage that is available for a fee.
State reporting requirements
In most states residents are no longer been subject to a federal IRS penalty if they do not comply with the ACA federal individual mandate coverage. However, a few states have implemented their own individual mandate requirement.
- Washington, D.C., California, New Jersey, Rhode Island, and Vermont have initiated their own Individual Mandate requirement for residents.
UnitedHealthcare’s Small Group/Level Funded Approach
In support of our Level Funded/All Savers customers UnitedHealthcare prepares the 1095-B forms but does not send to members. The employer must access the website to produce and send to both their subscribers and the IRS.
Source: UnitedHealthcare