UnitedHealthcare Level Funded

1095-B/6055 Electronic Filing

The U.S. Department of the Treasury and Internal Revenue Service (IRS) requires employers who provide minimum essential coverage (MEC) during a calendar year to report to the IRS certain information about individuals covered by MEC. Recently, the IRS announced that groups with 10 or more employees must complete the 6055 reporting electronically. This requirement applies collectively to certain original or corrected information returns. A filer may be required to file fewer than 10 Forms 1094-B and 1095-B, but still be required to electronically file. If you request and receive a hardship waiver, the electronic filing requirement is waived. The IRS strongly encourages electronic filing, even if you’re submitting fewer than 10 returns. For additional details, refer to IRS Publication: 2023 Instructions for Forms 1094-B and 1095-B (irs.gov).

Waiver: to receive a waiver for the required filing of information returns electronically, submit Form 8508, no later than the due date of the return. Please refer to number 8 on Form 8508 if this is a first-time waiver request for electronic filing requirements.

To assist with the new IRS reporting requirement, UnitedHealthcare Level Funded will offer electronic files as a courtesy. The files will be available on March 1, 2024. The files have been created to be used with the IRS Web Browser-based User Interface (UI) channel.

Two types of file formats will be provided:

CSV File – file containing membership data for the group. The file can be supplied to a vendor to generate a submission to the IRS on the group's behalf.
XML Files – for groups that may have the technical expertise to submit electronically to the IRS or wish to supply the XML files to a vendor to file on the group’s behalf.
Two XML files will be provided – a test set and production set. Each set will contain two files - a Manifest file that includes the transmitter’s information, and the Form Data File that includes the Form 1095-B data. The transmitter is required to upload both files.
Note that you or the vendor will need to update the Manifest files with information specific to the group.

If you choose to utilize the XML files we are providing, you will need to perform several steps and update the files prior to submitting electronically to the IRS.

At a minimum you will need to perform the steps listed below. Please click on the corresponding links below for additional information.

If you don’t have an existing e-services account with the IRS, complete IRS e-services registration and confirmation process
Apply for and receive a valid Transmitter Control Code (TCC) from the IRS
Perform AATS (Affordable Care Act Assurance Testing System) UI Communication Test by submitting the Test files to the IRS per guidelines in IRS publication 5164
Review AIR Transmission Checklist Section 11 – Appendix B of IRS Publication 5165 to prepare for submission of production files
Submit the Production files to the IRS using the ISS-User Interface (UI) Channel as described in Section 4 of IRS Publication 5165
Filing any corrected information must be filed in the same manner as the original formats

The new regulations considerably expand the electronic filing requirements and complexity to smaller groups. You should consult with your legal or tax advisor and consider engaging with an appropriate tax filing (or ACA reporting) vendor or implementing appropriate software to meet the new electronic filing requirements

Note – 9999999999 will be replaced with the group number

To access the reports, log into your uhceservices.com plan sponsor account and follow the below navigation:

Select the Reports tab at the top of the screen
Select Level Funded
Select IRS Documents 6055 & 2023 IRS Electronic Filing
Select the corresponding File Link icon to download the file
Note: when exporting an XML file to make updates, export it using Microsoft Windows Notepad to protect the integrity of the file.

Not registered for uhceservices.com? Please contact UnitedHealthcare eServices customer support at 1-866-906-5940.

If your group was previously on an All Savers® Alternate Funding plan that transitioned to UnitedHealthcare Level Funded in 2023, the data from your previous All Savers Alternate Funding plan is combined with your UnitedHealthcare Level Funded data.

The electronic files are offered as a courtesy to your group. The information contained within is gathered at time of file creation. Any errors or discrepancies discovered in the files must be rectified by the group before submission to the IRS. Note: when exporting an XML file to make updates, export it using Microsoft Windows Notepad to protect the integrity of the file.

The group is required to determine the information reporting requirements for their employer sponsored plan. Please contact a tax advisor for group specific filing requirements.

For questions regarding your current UnitedHealthcare Level Funded plan, please contact the UnitedHealthcare Level Funded Customer Care Center at 1-877-797-8816.

To prepare these files, UnitedHealthcare Level Funded relies on the information provided by the plan sponsor, broker, and members. Completeness and accuracy of the files will depend on whether the information provided is complete and accurate.

The preparation of the files is a service provided to small groups, the files and the contents within remain your sole responsibility. In using the files provided by UnitedHealthcare Level Funded, you acknowledge and agree that any IRS risk or issue will be the sole responsibility of the plan sponsor.

Any information or assistance related to this requirement should not be considered to be legal, tax advice or compliance guidance. For specific questions regarding minimum essential coverage reporting requirements, please seek advice from a tax advisor.

Administrative services provided by United HealthCare Services, Inc. or their affiliates, and UnitedHealthcare Service LLC in NY. Stop-loss insurance is underwritten by All Savers Insurance Company (except CA, MA, MN, NJ and NY), UnitedHealthcare Insurance Company in MA and MN, UnitedHealthcare Life Insurance Company in NJ, UnitedHealthcare Insurance Company of New York in NY, and All Savers Life Insurance Company of California in CA.

Should you have additional questions or need assistance with Benefit Compliance, Benefits Administration, or HR Solutions, please contact NMGS at 305 592-9926 or by email customerservice@mynmgs.com

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