1095 Forms Update: FAQs Included

The IRS no longer requires insurers to automatically mail 1095-B forms to members. However, a member may request a copy of their form to be mailed to them. We are only able to mail forms to individual members upon request; we are not able to print forms for an entire group.

For Fully Insured groups, we file forms with states that require 1095-B reporting, and we print and mail the forms to their members. This includes Vermont, Washington, D.C., New Jersey, Rhode Island and California. Forms for members in these states were released to print on Jan. 9, 2026.

Note: We do not provide additional information for members to verify their coverage beyond what is included in the forms, per their state requirements.

We file the federal 1095-B report electronically by the March 31 deadline. For individual states with reporting requirements, we file by the state-specific deadline if different than the IRS deadline.

1095-C reporting is used for two purposes:

• Self-Funded groups use it to report on their employees’ minimum essential coverage, and they are responsible for sending the 1095-C forms to their employees. BCBSOK would not have the necessary data.
• Applicable Large Group employers – both Fully Insured and Self-Funded groups – are required by the IRS to report who they offered coverage to, which BCBSOK would not know.

Reminder: Groups should check with their tax counsel to see if they are required to submit 1095-C reporting. Groups that have recently changed their number of employees may want to confirm if they meet the IRS definition of Applicable Large Employer.