As the employer, am I responsible for providing a 1095 to a union employee?

Yes. Applicable Large Employers (ALE's) are required to file a 1095C for union employees, regardless if they are covered under a plan that is company sponsored or union sponsored.

If union employees are offered coverage by a plan that is administered by a board of trustees comprised of representatives from the union and participating employers to which you contribute, then special reporting rules may apply. These arrangements are commonly known as “Taft-Hartley funds” or “multi-employer plans,” health plans. In this instance, union organizations report offers of coverage to your union employees on the Form 1095-B.  Employers report the offer of a multi-employer sponsored plan on Form 1095C.

If union employees are offered coverage by the company sponsored medical plan you will need to report the specific plan details and coverage information (similar to non-union employees).

Does it matter if the union-Sponsored plan is fully funded or self funded union plan? 

No, regardless of plan funding, the employer must furnish a 1095C for union employees if they are considered an Applicable Large Employer (ALE).

For employees offered a union-sponsored plan, what is reported on the Employer 1095C?

Employees offered a union-sponsored plan will reflect a code of 2E (union provided coverage) on box 16 of the 1095C (for the months the coverage was offered).

What if a union employee is covered under an employer sponsored plan?

You will need to report the specific plan details and coverage information.  This process will be similar to your non-union employees but you may have a different plan id to assign. The form will not reflect a code of 2E (union provided coverage).

On my datasheet, what is the Coverage Type of a Union Employee if offered a union-sponsored plan?

The coverage type is "union provided."  This will prompt the 2E coverage code.

What are the Coverage Begin and Coverage End dates if a Union Employee is offered a union-sponsored plan?

The coverage begin date is the date that the employer begins to contribute fringe funds on the employees' behalf, not necessarily the actual date the coverage began (Employers do not always have the actual coverage begin date).

The coverage end date is the date the employer stops contributions to the fringe funds (normally the date of employee termination, if applicable).

Should I include my union employees in the monthly count numbers reflected on the 1094C?

Yes. Union employees should be included in the monthly counts reported on the 1094C.