Feb. 1, 2023

2022 1095 Forms Information and FAQs
Applies to fully insured groups

Blue Cross and Blue Shield of Montana (BCBSMT) 1095-B forms for 2022 are now available in Blue Access for MembersSM (BAMSM).

Members will also be able to request a paper form beginning Feb. 1, by calling the number on their ID card or visiting our web page TaxInfoMT.com.

If you have questions about accessing forms or 1095 reporting, check out our 1095 Guide/FAQs.

Q: What are the different types of 1095 forms and reports?
A:

What is it?
Who sends it?
Who gets it?
What does it say?
1095-A Form
Health Insurance Marketplace
Marketplace Individual/Family plan members
Number of months the member had Minimum Essential Coverage
1095-A Report
Health Insurance Marketplace
IRS
Who had Minimum Essential Coverage & for how many months
1095-B Form
Health Insurer
Fully insured members & off-exchange Individual/Family members
Number of months the member had Minimum Essential Coverage
1095-B Report
Health Insurer (via the 1094-B electronic transmittal)
IRS
Who had Minimum Essential Coverage & for how many months
1095-C Form
ASO group
ASO members
Number of months the member had Minimum Essential Coverage
1095-C Report
ASO Group
IRS
Who had Minimum Essential Coverage & for how many months
1095-C Report
Applicable Large Employer - ASO AND Fully Insured
IRS
Who was OFFERED Minimum Essential Coverage & for how many months

Q: Does BCBSMT mail 1095-B forms?
A: The Internal Revenue Service (IRS) doesn’t require insurers to automatically mail 1095-B forms to members, so we don’t mail them unless a member requests a copy. We can only mail forms to individual members upon request; we’re not able to print forms for an entire group.

Q: Do we handle 1095-B reporting for other states?
A: For Fully Insured groups, we file forms with states that require 1095-B reporting, and we print and mail the forms to their members. For the 2022 tax year, this includes Vermont, Washington, D.C., New Jersey, Rhode Island and California. Note: We don’t provide additional information for members to verify their coverage beyond these forms, per their state requirements.

Q: Why doesn’t BCBSMT handle 1095-C reporting for groups?
A:
1095-C reporting is used for two purposes:

  1. ASO groups use it to report about their employees’ Minimum Essential Coverage, and ASO groups are responsible for sending the 1095-C forms to members, so BCBSMT wouldn’t have that data.
     
  2. Applicable large employers – both fully insured and ASO groups – are required by the IRS to report who they offered coverage to, which BCBSMT wouldn’t know.