How do I report MEC and ESR?

ACA rules and guidelines

"The IRS and individuals will use the information provided under section 6055 to administer or show compliance with the individual shared responsibility provisions of section 5000A" (www.irs.gov).

Self-insured Employers

1094-C Transmittal Form + 1095-C Employee Statement = Employer IRS Information Return

The employer reports both MEC and ESR information on a single employee statement Form 1095-C.

Fully-insured Employers

1094-B Transmittal Form + 1095-B Employee Statement = Insurer IRS Information Return

Insurer will provide MEC information on Form 1095-B.

1094-C Transmittal Form + 1095-C Employee Statement = Employer IRS Information Return

Employer will provide ESR information on Form 1095-C.