Shelter Address Fairground Street S. Find a pet to adopt. However, we will help fi. Your message Please enter a message. We welcome appointments at our no-kill shelter between the hours of 12 pm https://menardsrebateformtm.com/accenture-technology-support-number/5613-state-of-maryland-carefirst-question-about-medical-or-vision-reinbursement.php 5 pm, Monday through Saturday. To better serve parrots in our community, PRH works to increase knowledge of parrots within the community, provide mentoring and training to cope with mqrietta ownership to lessen the.
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A new patient-centric, virtual-first primary care practice. Compassionate care for over conditions through an easy-to-use app. CloseKnit's care teams offer preventive and urgent care, behavioral and mental health, chronic condition prevention, medication management and more. Learn More. We're on a mission to make quality care affordable, easy to use and available to everyone in Maryland, Washington, D.
Learn about who we are and who we advocate for. Discover how we're investing in the health of our communities. Learn how we're working to transform healthcare. Our online resources, tools and support make doing business with CareFirst easy, so you can focus on patient care. Apply Now. Interested in making a meaningful difference in our community?
Explore our career opportunities to find your place with one of the world's most ethical companies. Search Jobs. Have a question for us? If you are looking to buy or renew a CareFirst plan, please contact us at Have a question about individual or family plans?
Visit our contact us page. Skip Navigation. Login Register. Explore our Insurance Basics pages. However, you must file Form by the due date of the returns in order to get the day extension. Under certain hardship conditions, you may apply for an additional day extension. See Form and its instructions for more information about extensions of time to file. File Form as soon as you know that a day extension of time to file is needed.
Follow the instructions on Form , which provide information on where to fax or mail your Form You are encouraged to submit requests using the online fill-in form. See Pub. See the instructions for Form for more information. If your legal residence or principal place of business or principal office or agency is outside the United States, file with the Department of the Treasury, Internal Revenue Service Center, Austin, TX If you're sending many forms, you may send them in conveniently sized packages.
On each package, write your name, and number the packages consecutively. Place Form B in package number one and a copy of Form B in each additional package. Postal regulations require forms and packages to be sent by first-class mail. Returns filed with the IRS must be printed in landscape format. Generally, keep copies of information returns you filed with the IRS or maintain the ability to reconstruct the data for at least 3 years, from the due date of the returns.
If you're required to file or more information returns, you must file electronically. The or-more requirement applies separately to each type of form filed and separately for original and corrected returns. For example, if you must file Forms B and Forms C, you must file Forms B electronically, but you aren't required to file Forms C electronically. As another example, if you have Forms B to correct, you may file the corrected returns on paper because they fall under the threshold even if you originally filed or more Forms B and properly filed those forms electronically.
If you have Forms B to correct, they must be filed electronically. The electronic filing requirement doesn't apply if you apply for and receive a hardship waiver.
The IRS encourages you to file electronically even if you're filing fewer than returns. To receive a waiver from the required filing of information returns electronically, submit Form You are encouraged to file Form at least 45 days before the due date of the return but no later than the due date of the return.
You can't apply for a waiver for more than 1 tax year at a time. If you need a waiver for more than 1 tax year, you must reapply at the appropriate time each year.
An approved waiver for original returns will cover corrections only for the same type of return. If you receive an approved waiver, don't send a copy of it to the Service Center where you file your paper returns. Keep the waiver for your records only. However, you can file up to returns on paper; those returns will not be subject to a penalty for failure to file electronically. The penalty applies separately to original returns and corrected returns.
To develop software for use with the AIR system, software developers, transmitters, and issuers, including employers filing their own Forms B and B, should use the guidelines provided in Pub. The formatting directions in these instructions are for the preparation of paper returns.
For more information regarding electronic filing, see Pubs. You may not request special consideration. Only forms that conform to the official form and the specifications in Pub. Substitute returns filed with the IRS must be printed in landscape format. For information about filing corrections for electronically filed forms, see section 7. A corrected return should be filed as soon as possible after an error is discovered. File corrected returns as follows. Do not file a corrected Form B. Recipient's statement: A copy of the corrected Form B must be furnished to the individual who received the original Form B.
See the next chart for examples of errors and step-by-step instructions for filing corrected returns. You must file a corrected return to report retroactive changes in coverage. Example 1. Tim enrolls in health insurance with Ace Insurance Company in January Tim fails to pay his premiums for November and December and January Ace sends Tim a Form B on January 31, , reporting coverage for every month in Example 2.
Sharon is enrolled in Medicaid for January through September The Medicaid agency files a Form B and furnishes a statement to Sharon reporting coverage for January through September In April , Sharon is approved for Medicaid coverage beginning on November 1, Filers of Form B must furnish a copy by March 2, , to the person identified as the "responsible individual" on the form for coverage in See Alternative manner of furnishing statements , later.
Generally, the statement recipient should be the primary taxpayer, if that person is known. A statement recipient may be a parent if only minor children are covered individuals, a primary subscriber for insured coverage, an employee or former employee in the case of employer-sponsored coverage, a uniformed services sponsor for TRICARE, or another individual who should receive the statement. Filers may, but aren't required to, furnish a statement to more than one recipient.
In general, statements must be furnished on paper by mail or hand delivered , unless the recipient affirmatively consents to receive the statement in an electronic format.
A provider of minimum essential coverage will be treated as timely furnishing Form B to individuals if the provider uses the alternative manner of furnishing statements described in Regulations section 1. If the provider is an applicable large employer as defined under Regulations section See Who Must File , earlier.
To use the alternative manner of furnishing statements, the following conditions must be met. The provider must provide clear and conspicuous notice, in a location on its website that is reasonably accessible to all responsible individuals, stating that responsible individuals may receive a copy of their statement upon request.
The notice must include an email address, a physical address to which a request for a statement may be sent, and a telephone number that responsible individuals may use to contact the provider with any questions. The provider must post the notice on its website by March 2, , and retain the notice in the same location on its website through October 17, The provider must furnish the statement to a requesting responsible individual within 30 days of the date the request is received.
To satisfy this requirement, the provider may furnish the statement electronically if the recipient affirmatively consents. Except as provided below, a filer is required to obtain affirmative consent to furnish a statement electronically. The requirement to obtain affirmative consent to furnish a statement electronically ensures that statements are sent electronically only to individuals who are able to access them.
The consent must relate specifically to receiving Form B electronically. A recipient may consent on paper or electronically, such as by email. If consent is on paper, the recipient must confirm the consent electronically. Statements reporting coverage under an expatriate health plan, however, may be furnished electronically unless the recipient has explicitly refused to consent to receive the statement in an electronic format. The due date for furnishing Form B is automatically extended from January 31, , to March 2, Thus, no additional extensions will be granted.
If you aren't using the official IRS form to furnish statements to recipients, see Pub. You may develop them yourself or buy them from a private printer.
A provider of minimum essential coverage that fails to comply with the information reporting requirements may be subject to the general information reporting penalty provisions for failure to file correct information returns and failure to furnish correct payee statements.
For returns required to be made and statements required to be furnished for tax year returns, the following apply. Special rules apply that increase the per-return and per-statement and total penalties with no maximum limitations if there is intentional disregard of the requirement to file the returns and furnish recipient statements. The penalties may be waived if the failure was due to reasonable cause and not willful neglect.
See section , Regulations section For additional information, see Pub. Enter the name and telephone number, including area code, of the person to contact who is responsible for answering any questions from the IRS regarding the filing of or information reported on Form B or B. If mail is delivered to a P. Enter the total number of Forms B that are transmitted with Form B. Enter the name of the responsible individual statement recipient. Enter the nine-digit social security number SSN of the responsible individual Enter the complete mailing address of the responsible individual.
If mail isn't delivered to the street address and the responsible individual has a P. Enter the letter identifying the Origin of the Health Coverage. See Who Must File , earlier, to determine which types of coverage fall under each category listed below. Employer-sponsored coverage, except for an individual coverage HRA. Government-sponsored program. Individual market insurance. Multiemployer plan. Other designated minimum essential coverage.
Employer-sponsored coverage that is an individual coverage HRA. This part is completed only by issuers or carriers of insured group health plans, including coverage purchased through the SHOP. Enter the name, EIN, and complete mailing address for the employer sponsoring the coverage. If mail isn't delivered to the street address and the employer has a P. If the coverage is provided through an association or a Multiple Employer Welfare Arrangement, enter information for the participating employer of the covered employee.
Don't complete Part II if the coverage is provided through a multiemployer plan. Enter your name, EIN, and complete mailing address. The provider of the coverage is the issuer or carrier of insured coverage, sponsor of a self-insured employer plan, government agency providing government-sponsored coverage, or other coverage sponsor.
Enter on line 18 the telephone number that an individual seeking additional information may call to speak to a person. Check this box if the individual was covered for at least 1 day per month for all 12 months of the calendar year.
If the individual wasn't covered for all 12 months, check the applicable box es for the month s in which the individual was covered for at least 1 day. If there are more than six covered individuals, complete this information for the additional covered individuals on Part IV, Continuation Sheet s. Do not count the Continuation Sheet s as additional Forms B in the count of forms submitted with the accompanying Form B.
Our legal right to ask for the information on this form is Internal Revenue Code section and its regulations. Providing false or fraudulent information may subject you to penalties. We may disclose this information to the Department of Justice for civil or criminal investigation, and to cities, states, and the District of Columbia for use in administering their tax laws.
We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
You aren't required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number.
Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section The time needed to complete the following forms will vary depending on individual circumstances.
Interested in making a meaningful difference in our community? Explore our career opportunities to find your place with one of the world's most ethical companies. Search Jobs. Have a question for us? If you are looking to buy or renew a CareFirst plan, please contact us at Have a question about individual or family plans? Visit our contact us page. Skip Navigation. Login Register. Explore our Insurance Basics pages. Need Insurance? Log In or Register.
Find a Doctor. Shop Insurance Plans. Employer Solutions. Insurance Basics New. Introducing CloseKnit A new patient-centric, virtual-first primary care practice. About Us. Company Overview. Community Partnerships. Providers of these and later designated programs will file Form B. The sponsor for the Basic Health Program is the state government agency administering the program. If, for any month, an individual is covered by more than one minimum essential coverage plan or program that is provided by the same provider, the provider is required to report only one of the plans or programs for that month.
For example, if an individual is covered by a self-insured major medical plan and an HRA provided by the same employer for a month, the employer is the provider of both types of coverage and is therefore required to report the coverage of the individual under only one of the arrangements for that month.
Under this rule, a state Medicaid agency is not required to report Medicaid coverage for which only individuals enrolled in other minimum essential coverage, such as employer-sponsored coverage or a qualified health plan, are eligible. This second rule applies to eligible employer-sponsored coverage only if both types of coverage the supplemental coverage and the eligible employer-sponsored coverage for which section reporting is required are offered by the same employer.
If, however, an individual is covered by an HRA sponsored by one employer, including an individual coverage HRA, and a non-HRA group health plan sponsored by another employer such as spousal coverage or an individual is covered by an individual coverage HRA, each employer or the health insurance issuer or carrier, if the plan is insured must report the coverage the employer or issuer or carrier provides. For more information on the reporting of supplemental coverage, including the rule on when different entities are treated as a single employer for purposes of the second rule, see Proposed Regulations section 1.
Generally, the return and transmittal form must be filed with the IRS on or before February 28 if filing on paper March 31 if filing electronically of the year following the calendar year of coverage. You will meet the requirement to file if the form is properly addressed and mailed on or before the due date. If the regular due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
A business day is any day that isn't a Saturday, Sunday, or legal holiday. For forms filed in reporting coverage provided in calendar year , Forms B and B are required to be filed by February 28, , or March 31, , if filing electronically.
See Statements Furnished to Individuals , later, for information on when Form B must be furnished. You can get an automatic day extension of time to file by completing Form and filing it with the IRS on or before the due date for the Forms B and B.
Form may be submitted on paper or through the FIRE System either as a fill-in form or an electronic file. No signature or explanation is required for the extension. However, you must file Form by the due date of the returns in order to get the day extension. Under certain hardship conditions, you may apply for an additional day extension. See Form and its instructions for more information about extensions of time to file.
File Form as soon as you know that a day extension of time to file is needed. Follow the instructions on Form , which provide information on where to fax or mail your Form You are encouraged to submit requests using the online fill-in form. See Pub. See the instructions for Form for more information. If your legal residence or principal place of business or principal office or agency is outside the United States, file with the Department of the Treasury, Internal Revenue Service Center, Austin, TX If you're sending many forms, you may send them in conveniently sized packages.
On each package, write your name, and number the packages consecutively. Place Form B in package number one and a copy of Form B in each additional package. Postal regulations require forms and packages to be sent by first-class mail. Returns filed with the IRS must be printed in landscape format. Generally, keep copies of information returns you filed with the IRS or maintain the ability to reconstruct the data for at least 3 years, from the due date of the returns.
If you're required to file or more information returns, you must file electronically. The or-more requirement applies separately to each type of form filed and separately for original and corrected returns. For example, if you must file Forms B and Forms C, you must file Forms B electronically, but you aren't required to file Forms C electronically. As another example, if you have Forms B to correct, you may file the corrected returns on paper because they fall under the threshold even if you originally filed or more Forms B and properly filed those forms electronically.
If you have Forms B to correct, they must be filed electronically. The electronic filing requirement doesn't apply if you apply for and receive a hardship waiver. The IRS encourages you to file electronically even if you're filing fewer than returns. To receive a waiver from the required filing of information returns electronically, submit Form You are encouraged to file Form at least 45 days before the due date of the return but no later than the due date of the return.
You can't apply for a waiver for more than 1 tax year at a time. If you need a waiver for more than 1 tax year, you must reapply at the appropriate time each year. An approved waiver for original returns will cover corrections only for the same type of return. If you receive an approved waiver, don't send a copy of it to the Service Center where you file your paper returns. Keep the waiver for your records only. However, you can file up to returns on paper; those returns will not be subject to a penalty for failure to file electronically.
The penalty applies separately to original returns and corrected returns. To develop software for use with the AIR system, software developers, transmitters, and issuers, including employers filing their own Forms B and B, should use the guidelines provided in Pub.
The formatting directions in these instructions are for the preparation of paper returns. For more information regarding electronic filing, see Pubs. You may not request special consideration. Only forms that conform to the official form and the specifications in Pub.
Substitute returns filed with the IRS must be printed in landscape format. For information about filing corrections for electronically filed forms, see section 7. A corrected return should be filed as soon as possible after an error is discovered. File corrected returns as follows. Do not file a corrected Form B.
Recipient's statement: A copy of the corrected Form B must be furnished to the individual who received the original Form B.
See the next chart for examples of errors and step-by-step instructions for filing corrected returns. You must file a corrected return to report retroactive changes in coverage. Example 1. Tim enrolls in health insurance with Ace Insurance Company in January Tim fails to pay his premiums for November and December and January Ace sends Tim a Form B on January 31, , reporting coverage for every month in Example 2.
Sharon is enrolled in Medicaid for January through September The Medicaid agency files a Form B and furnishes a statement to Sharon reporting coverage for January through September In April , Sharon is approved for Medicaid coverage beginning on November 1, Filers of Form B must furnish a copy by March 2, , to the person identified as the "responsible individual" on the form for coverage in See Alternative manner of furnishing statements , later.
Generally, the statement recipient should be the primary taxpayer, if that person is known. A statement recipient may be a parent if only minor children are covered individuals, a primary subscriber for insured coverage, an employee or former employee in the case of employer-sponsored coverage, a uniformed services sponsor for TRICARE, or another individual who should receive the statement.
Filers may, but aren't required to, furnish a statement to more than one recipient. In general, statements must be furnished on paper by mail or hand delivered , unless the recipient affirmatively consents to receive the statement in an electronic format. A provider of minimum essential coverage will be treated as timely furnishing Form B to individuals if the provider uses the alternative manner of furnishing statements described in Regulations section 1.
If the provider is an applicable large employer as defined under Regulations section See Who Must File , earlier. To use the alternative manner of furnishing statements, the following conditions must be met.
The provider must provide clear and conspicuous notice, in a location on its website that is reasonably accessible to all responsible individuals, stating that responsible individuals may receive a copy of their statement upon request. The notice must include an email address, a physical address to which a request for a statement may be sent, and a telephone number that responsible individuals may use to contact the provider with any questions.
The provider must post the notice on its website by March 2, , and retain the notice in the same location on its website through October 17, The provider must furnish the statement to a requesting responsible individual within 30 days of the date the request is received. To satisfy this requirement, the provider may furnish the statement electronically if the recipient affirmatively consents.
Except as provided below, a filer is required to obtain affirmative consent to furnish a statement electronically. The requirement to obtain affirmative consent to furnish a statement electronically ensures that statements are sent electronically only to individuals who are able to access them.
The consent must relate specifically to receiving Form B electronically. A recipient may consent on paper or electronically, such as by email. If consent is on paper, the recipient must confirm the consent electronically. Statements reporting coverage under an expatriate health plan, however, may be furnished electronically unless the recipient has explicitly refused to consent to receive the statement in an electronic format. The due date for furnishing Form B is automatically extended from January 31, , to March 2, Thus, no additional extensions will be granted.
If you aren't using the official IRS form to furnish statements to recipients, see Pub. You may develop them yourself or buy them from a private printer. A provider of minimum essential coverage that fails to comply with the information reporting requirements may be subject to the general information reporting penalty provisions for failure to file correct information returns and failure to furnish correct payee statements. For returns required to be made and statements required to be furnished for tax year returns, the following apply.
Special rules apply that increase the per-return and per-statement and total penalties with no maximum limitations if there is intentional disregard of the requirement to file the returns and furnish recipient statements.
The penalties may be waived if the failure was due to reasonable cause and not willful neglect. See section , Regulations section For additional information, see Pub. Enter the name and telephone number, including area code, of the person to contact who is responsible for answering any questions from the IRS regarding the filing of or information reported on Form B or B.
If mail is delivered to a P. Enter the total number of Forms B that are transmitted with Form B. Enter the name of the responsible individual statement recipient. Enter the nine-digit social security number SSN of the responsible individual Enter the complete mailing address of the responsible individual.
If mail isn't delivered to the street address and the responsible individual has a P. Enter the letter identifying the Origin of the Health Coverage. See Who Must File , earlier, to determine which types of coverage fall under each category listed below.
Employer-sponsored coverage, except for an individual coverage HRA. Government-sponsored program. Individual market insurance. Multiemployer plan. Other designated minimum essential coverage. Employer-sponsored coverage that is an individual coverage HRA. This part is completed only by issuers or carriers of insured group health plans, including coverage purchased through the SHOP. Enter the name, EIN, and complete mailing address for the employer sponsoring the coverage. If mail isn't delivered to the street address and the employer has a P.
You have an Affordable Care Act (ACA) plan if you bought your plan directly through CareFirst . WebFeb 3, · A B tax form will be provided to those who had health care coverage through CareFirst in based on the following criteria: For individual members (those . WebYou have an Affordable Care Act (ACA) plan if you bought your plan directly through CareFirst or your state's insurance marketplace and it was effective on January 1, .