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IRS 1095-B Reporting for the 2025 Tax Year

Large Group, Small Group, Individual, National | CO, CT, IN, KY, ME, MO, NH, NV, OH, VA, WI, CA, GA, NY-DOWNSTATE, NY-UPSTATE

We are required to file tax forms 1095-B and 1094-B electronically with the IRS for all Fully Insured plans by March 31, 2026. We are also required to mail tax form 1095-B to our members by March 3, 2026. 

Fully Insured and Administrative Services Only (ASO) groups, with fifty or more full-time employees, are considered Applicable Large Employers (ALEs) by the IRS. They are required to file tax form 1095-C along with tax form 1094-C by the same filing dates referenced above. Anthem does not file these forms for Fully Insured ALEs.  

Digital 1095-B forms 

We will be placing tax form 1095-B on anthem.com and on the SydneySM Health app. Members who have signed up to receive their documents digitally will get a secure email telling them their tax documents are ready. Any subscriber can go to anthem.com or the Sydney Health app to view their 1095-B tax form. Go to the Support tab, the Documents tab, and select Tax Documents to view or print tax document 1095-B. 

Anthem will also provide Minimum Essential Coverage (MEC) proof of coverage for the following states: 

  • District of Columbia – due March 31, 2026 

  • New Jersey – due March 31, 2026 

  • California - due March 31, 2026 

  • Massachusetts 1099-HC – due January 31, 2026 

  • Rhode Island: The employer will need to file proof of coverage for associates that live in this state. 

We do other mailings throughout the year for IRS Reporting:   

  • Social Security number (SSN/ITIN) collection: In early spring (March or April), Anthem will send letters to our members to solicit their Social Security Numbers if we do not have them on file. 

  • Social Security Number (SSN/ITIN) and Reconciliation: In late spring (April or May) Anthem will send letters to members if their names, birthdates, Social Security Number or Tax Identification Number do not match what is on the IRS taxpayer database.  

Multiple Employer Welfare Arrangement (MEWA U50) and Small Group Anthem Balance Funding (ABF U50) 

  • We create tax forms 1095-B and 1094-B forms for Small Group Multiple Employer Welfare Arrangement (MEWA) and Small Group Anthem Balance Funding (ABF) groups U50. 

  • These forms will be posted to the EmployerAccess Portal (EAP) in early February.  

  • Tax forms 1095-B for CA members will be posted to EAP mid-January in time for the January 31st member mailing deadline).  

Here are FAQs for tax forms 1095-B and 1095-C: 

1095-B: https://www.irs.gov/affordable-care-act/questions-and-answers-on-information-reporting-by-health-coverage-providers-section-6055 

1095-C: https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-reporting-of-offers-of-health-insurance-coverage-by-employers-section-6056 

Electronic filing requirements from the IRS: 

If your clients files any or all the forms listed below, and these forms collectively come to ten or more, then the employer must file electronically.  

This requirement includes tax forms: 

  • W-2 

  • 1099 

  • 1094B/1094C 

  • 1095-B/1095C 

  • 5330 and 5500 

You can learn more details about electronic filing in this document by the IRS; instructions start at the top of page 4 (PDF).