The 2025 Affordable Care Act (ACA) reporting deadlines are coming up soon. Below is a simple breakdown so you know whether or not you need to take any action.
Your BCBSNE Plan Type
Definition / How to Identify
Who Files the Forms?
Action Required from You?
Small Group – Fully Insured
Fewer than 50 full-time equivalent employees; traditional fully insured plan
BCBSNE files 1094-B/1095-B on your behalf
None – we take care of everything
Small Group – Chamber Choice (Level-Funded)
Fewer than 50 full-time equivalent employees; Chamber Choice appears on your invoice or plan documents
You are responsible for 1094/1095-B forms
Yes – you must electronically file 1094/1095-Bs with the IRS, see 1095-B EZFile below
Large Group / ALE (Applicable Large Employer)
50 or more full-time equivalent employees
You are responsible for 1094/1095-C forms
Yes – you must file your own 1095-C forms (our new service does not apply)
Good news this year for Small Group Chamber Choice groups
If you have a Chamber Choice plan, we’ve worked with 1095-B EZFile, a leading IRS 1095-B filing vendor to help make ACA compliance simple.
BCBSNE clients get $2 off per form with code BCBSNE2026!
Easy: Visit www.1095BEZFile.com/, use the Excel template, upload data and e-file. They check for errors and validate your submission.
Affordable: $11 per form for the first 25, $7 for additional ones. With our code BCBSNE2026, pay $9/$5. No admin fee if filed by Dec. 31 ($100 Jan. 1–Feb. 15, $200 after).
Fully insured ALEs and self-funded: To assist groups that must file forms 1095-C and 1094-C, a member enrollment report will be available upon request. Brokers should request reports through their BCBSNE Account Executive.
Here are some helpful resources:
Fully Insured: 1095-B form and important information can be found on the Member Forms page of our website.
When are the deadlines?
Form 1095-B, 1094-C or 1095-C are due to individual and IRS March 2, 2026 (paper filing) or by March 31, 2026 (electronic filing).
What are the penalties for not filing or filing incorrectly?
The IRS can impose penalties for failing to file Forms 1094-C and 1095-C or for filing them incorrectly. The penalties can be significant, so it's important to get it right.
Below are additional resources that may be helpful:
• The IRS website: irs.gov/pub/irs-pdf/f1095c.pdf
• The Department of Labor website: dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/health-plans
Contact your BCBSNE Account Executive for assistance.
You are receiving this email because you are identified as an employer.
1095-B EZFile is a service administered by OCI Insurance & Financial Services, Inc., an independent company of Blue Cross and Blue Shield of Nebraska is an independent licensee of the Blue Cross Blue Shield Association.
