How to File Form 1095 B: A Practical ACA Reporting Guide for Coverage Providers

Form 1095-B is an ACA information return coverage providers use to report minimum essential coverage to the IRS and provide coverage information to the responsible individual. Learning how to file 1095 b accurately protects against penalties, keeps Section 6055 reporting on track, and prevents the need for corrected returns. The filing obligation requires preparing Form 1095-B, along with transmittal Form 1094-B, accurately and on time.

Form 1095-B Filing Requirements: Who Files and What It Covers

Knowing who must file Form 1095-B is the first step toward getting ACA reporting right. And understanding Form 1095-B filing requirements starts with understanding what the form covers.

Form 1095-B  reports the months an individual and any covered dependents had minimum essential coverage. It also identifies the responsible individual, the coverage provider, and each enrolled person.

Form 1095-B filing: A simple filing rule applies in the following situations:

• Insured health coverage: The health insurance issuer or carrier files Form 1095-B
• Self-insured non-ALE coverage: The employer handles Form 1094-B and 1095-B filing together
• Self-insured ALE coverage: Reporting goes on Form 1095-C, though ALEs may use Form 1095-B for certain enrolled nonemployees and their family members

The entities generally required to file Form 1095-B include:

• Health insurance issuers reporting insured coverage
• Self-insured employers that are not Applicable Large Employers (non-ALEs)
• Sponsors of certain self-insured plans, including multiemployer plans
• Government agencies administering qualifying coverage programs
• Other minimum essential coverage providers reporting under Section 6055

Key information to collect before filing Form 1095-B.

• Responsible individual’s name, address, and SSN or TIN
• Code identifying the origin of the health coverage
• Coverage provider’s legal name, EIN, address, and contact number
• Covered individuals’ names and SSNs, TINs, or dates of birth (If TIN is not available)
• Monthly or full year coverage status for each covered individual

A Guide on How to File Form 1095-B

Step 1: Confirm that Form 1095-B is the correct form

Check that the coverage type qualifies as minimum health coverage under Section 6055 and that Form 1095-C is not required.

Step 2: Collect and validate responsible individual and coverage data

Collect the required information needed to file Form 1095-B, including the address, name, and contact number of both the responsible individual and coverage provider. Include the origin-of-coverage code, information for each covered individual, and monthly details as well.

Step 3: Complete Form 1095-B

Form 1095-B is divided into 4 parts and all the sections must be completed:

• Part I: Responsible individual’s name, SSN or TIN (or date of birth if TIN is unavailable), mailing address, and origin-of-coverage letter code.
• Part II: Complete this part if you are an issuer or carrier of insured group health plans. Employers with self-insured coverage have to enter code B on Line 8 and skip this section.
• Part III: Enter your (the filer’s)legal name, EIN, mailing address, and telephone number for covered individuals.
• Part IV: Name, SSN or TIN (or date of birth), and full-year or monthly coverage checkboxes for each covered individual. Use the Part IV Continuation Sheet if you’re reporting for more than 6 individuals.

Step 4: Prepare Form 1094-B

A Form 1094-B is required with every IRS filing. Form 1094-B is the transmittal that identifies the filer and records the total number of Forms 1095-B in the submission.

Step 5: File and furnish copies to the responsible individual

ACA AIR filing 1095-B submissions have to go through the IRS ACA Information Return (AIR) system.

1099Online supports and helps coverage providers eFile Form 1095-B on time. You can file directly from the platform by entering your coverage data, and submit the forms directly to the IRS. You can also distribute recipient copies using 1099Online where you can print and mail recipient copies via USPS delivery or email downloadable PDF copies.

IRS Deadline and Penalties For Filing Form 1095-B

• Furnish statements to individuals: March 2, 2027 (extended automatically from January 31).
• Paper file with the IRS: March 1, 2027
• Electronic file with the IRS: March 31, 2027
• Form 8809 extension: File on or before the filing due date to get an an automatic 30 day extension

Note: Form 1095-B deadline moves to the next business day, if the deadline falls on a weekend or legal holiday.

Penalty For Late-Filing Form 1095-B

Failing to file a Form 1095-B and report minimum health coverage on or before the filing deadline provided by the IRS can lead to penalties that are applied per form. The later you file, the higher the penalty amount. The penalty amount starts from $60 per form if filed up to 30 days late, $130 for filing 31 days late through Aug 1, and $340 after Aug 1 or not filed. Intentional disregard carries a penalty of $680 per form.

Common Form 1095-B Reporting Errors

• Filing Form 1095-B when Form 1095-C is the correct form. Form 1095-B is usually for non-ALE self-insured employers, while 1095-C is usually for self-insured ALEs.
• Submitting Form 1095-B to the IRS without attaching the required transmittal Form 1094-B.
• Missing or incorrect TIN for covered individuals. Use date of birth if TIN is not available.
• Marking the full-year coverage months even though the individual was covered only for specific months.

When to File Form 1095-B vs Form 1095-C

FAQs

1. What is Form 1095-B used for?

Form 1095-B reports minimum essential coverage under Internal Revenue Code Section 6055 which is the IRS rule that requires certain health coverage providers to report enrollment information. The coverage providers file it with the IRS to show which individuals had qualifying health coverage and whether they were covered for all 12 months or specific months.

2. Do self-insured large employers file Form 1095-B?

Generally no. Self-insured ALEs typically report coverage on Form 1095-C. However, an ALE may use Form 1095-B to report self-insured coverage for enrolled nonemployees and their covered family members..

3. What form goes with Form 1095-B when filing with the IRS?

Form 1094-B is the required transmittal for every Form 1095-B submission. It identifies the filer and reports the total number of Forms 1095-B in the batch..

4. Can a filer avoid mailing every Form 1095-B automatically?

Yes. Under the alternative furnishing method, a coverage provider can post a clear, accessible notice on their website instead of mailing forms. The notice must remain posted through October 15 of the year following the coverage year, and the provider must send requested statements by the later of January 31 or 30 days after the request is received

5. Do Form 1095-B filers need to use the AIR system?

Yes, when ACA information returns, including Form 1095-B, are filed through the IRS ACA Information Return (AIR) system. 1099Online supports secure Form 1095-B preparation and electronic submission .