> ACA Health Coverage Reporting

ACA Health Insurance Coverage Reporting Information

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The Affordable Care Act (ACA), also known as the health care law, was created to expand access to coverage, control health care costs, and improve health care quality and care coordination. The ACA individual mandate requires each individual, including children, to have qualifying health insurance coverage (known as minimum essential coverage) for each month. An individual who does not have minimum essential coverage must make a payment (penalty) when filing his or her federal income tax return or otherwise qualify for an exemption.

In compliance with this federal mandate, employers are required to report employees’ health insurance coverage information to the IRS and to the employee based on the calendar/tax year.

The Personnel Cabinet intends to send these forms to state agency employees by early February each year. Other employers may have different delivery timeframes and deadlines.

NOTE: Retiree and COBRA Subscribers- the Kentucky Employees’ Health Plan (KEHP) will provide these forms to you. For more information, please review the FAQs, compiled specifically for you.

Employees

If you are an employee with questions regarding ACA health insurance coverage reporting requirements and Forms 1095-C and1095-B, click here.

Employers

Answers to some frequently asked questions (FAQs) regarding ACA health insurance coverage reporting requirements and Forms 1094-C and 1094-B, have been compiled for your convenience. Click here to access them.

Related Items:

Employer Listing

-School Board representatives should join the Tyler Community for ACA reporting information. School Board representatives may also direct specific ACA reporting questions to kdekhrissupportdesk@education.ky.gov. Click here to visit the Tyler Community website. Users will need to register and request access.

Example of Coverage Data Provided from KHRIS to Employer for Reporting Purposes

Quick Reference Guide - ZBNR032 Covered Lives for ACA Reporting (KHRIS Report)

Letters:

To Employers Participating in the KEHP

To Employers Not Participating in the KEHP

Sample Forms:

Form 1095-C / Form 1095-B (For employer reporting to employees)

Form 1094-C / Form 1094-B (For employer reporting to the IRS)