Small employers, who sponsor self-health insurance plans, must submit the Minimum Essential Coverage details to the IRS, in which case they need to follow to the ACA 1095 reporting requirements. The form of 1095-B should be submitted to the IRS and also furnished to all the covered employees. In this context, this form includes four sections, but only the three sections are required to be filled in. Amongst the sections in the form is Part I, which denotes the responsible individual, and furnishes the basic information about the eligible employee. Besides, Part III is for the issuer or other coverage provider that brings in the basic information for the applicable small employer. Again, Part IV denotes the covered individual’s details, i.e. their name, SSN, and the specific months, wherein the individual was covered by the insurance. For more info, contact a professional from acacss.com/compliance-services/aca-reporting-requirements-for-small-employers