Agent and Broker Notification Regarding Minimal Essential Coverage (MEC) and SSN Outreach
The IRS requirement for code section 6055 states that insurance carriers must supply the IRS with key information on each covered individual. This information includes, but is not limited to, Name, Social Security Number (SSN) or Taxpayer Identification Number (TIN), and the months in which a member had coverage. In addition, each plan subscriber must be sent a form 1095-B statement reflecting medical coverage held for themselves and their dependents, which will be used when filing their 2015 tax return.
Humana will be reaching out to its Commercial Group clients, as well as FI plan subscribers and HumanaOne off exchange plan subscribers regarding MEC reporting and the need for the SSN/TIN for all covered members.
–Humana’s FI Group letter notifies the client that Humana will be reaching out to their plan subscribers to request missing SSN/TINs for all covered members. Humana will also remind them that as an Employer, they are responsible for reporting information to the IRS on who was covered under their group plan, per IRS code section 6056, and will also need valid SSN/TINs for each of their covered members.
–Humana’s ASO group letter notifies the client that they are responsible for reporting information to the IRS on who was covered under their group plan, per IRS code sections 6055 and 6056. Humana advises them that they will need to collect valid SSN/TINs for each of their covered members, as well as complete the reporting requirements and provide the tax form to their participants.
–Humana’s Member letter notifies the FI and HumanaOne plan subscribers about MEC and that Humana will provide them with form 1095-B in January, to be used when filing their taxes. To ensure correct information is reported on their behalf, we advise that we need a valid SSN/TIN for them or one of their covered dependents.
What will Humana do?
Humana is required to contact all insured members without a valid SSN/TIN on file to request the missing information. The first outreach will be made in the coming months. If no response is received, Humana will reach out to those members at least two additional times throughout 2015 and 2016.
–Humana is advising its FI Commercial Group members to contact their Benefits Administrator to provide the missing SSN/TIN, or to complete and return a SSN/TIN Update Form. The form can be mailed or faxed to Humana.
–Humana is advising its HumanaOne off exchange plan members to either call the number on the back of their medical ID card, or to complete and return a SSN/TIN Update Form. The form can be mailed or faxed to Humana.
–Humana is advising its FI Group Benefits Administrators to submit any updates they receive from their members via their standard enrollment process (i.e. EDI file, HRBA update, etc.).
How can you assist?
With the new IRS regulations, having the most up-to-date information on members is imperative. If you are not already doing so, please ensure that you are stressing the importance of entering all SSNs/TINs with your clients at the time of their enrollment. For more information on these new requirements, you may visit the IRS website at
Questions? Contact Tanya@agent-link.net