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From the PHP Team

What you need to know about 1095-B tax reporting

Tax Form 1095-B is used to report certain information to the IRS and to taxpayers about health insurance coverage. What you need to know for filing employee benefits coverage for your workers.

Tax Reporting 1095-B Blog
Going without health insurance might seem to save money, but more often puts employers and employees at financial risk through injury or serious illness.

To protect Indiana businesses, our communities, and our overall socioeconomic stability from health-related crisis, Minimum Essential Coverage (MEC) offered by an employer to full-time employees is affordable and provides a baseline of health coverage value to employees.

Tax form 1095-B is an Internal Revenue Service (IRS) form that is used to verify a taxpayer’s obligation to have Minimum Essential Coverage as defined by the Affordable Care Act (ACA).

Recipients of Form 1095-B are (in general) people working for companies with under 50 full time equivalents, or those who are self-employed individuals. Many PHP members work for small companies.  If you own or work for a small company, you do NOT have to submit the actual 1095-B form when filing taxes. Taxpayers must simply indicate how long they were covered by health insurance throughout the year.

You do not need a 1095-B form to file taxes

Since taxpayers do not need to actually file this form to complete taxes, it is not necessary to receive the form to indicate health insurance coverage. Employees may use information received from their employer or other coverage provider for purposes of filing returns, including determining eligibility for the premium tax credit and confirming minimum essential coverage. Taxpayers do NOT need to amend their returns once they receive Form 1095-B, but should keep the form with their tax records.

For PHP Clients and Members

  • PHP does not mail individual policyholder Form 1095-B.
  • As a carrier, PHP is liable to file coverage information with the IRS Form 1094-B and will do so.

Why won't insured PHP members be receiving a Form 1095-B?

The Tax Cuts and Jobs Act signed into law in December of 2017 reduced the ACA individual shared responsibility penalty to zero starting in 2019. The IRS issued Notice 2019-63 (December 2019) which indicated that an individual does not need the information on Form 1095-B in order to compute his or her federal tax liability or file an income tax return with the IRS for tax years 2019 or later.

Therefore, in line with PHP's commitment to administrative cost efficiency, PHP no longer prints and mails IRS Form 1095-B to policyholders who carry PHP group health insurance.

How does this impact employers with more than 50 subscribers?

The large employer requirement to provide Form 1095-C to full-time employees did not change with the notice referenced above. Employers can issue the form directly or hire a third party administrator, like PHP’s TPA services, to complete this requirement.

More information and frequently asked questions are available on PHP’s 1095-B FAQ flyer.

Even though PHP does not mail Form 1095-B, insured members can request a copy by contacting:

PHP Customer Service
1700 Magnavox Way, Suite 201
Fort Wayne, IN 46804
Toll Free: 1-800-982-6257, ext. 11