Simplify Form 1095-B reporting for health coverage provided to individuals. With 1099Online, you get built-in TIN-matching, bulk import, recipient copy delivery, and secure eFiling in one platform.
Form 1095-B is an IRS information return that health coverage providers file under Internal Revenue Code Section 6055. It reports minimum essential coverage (MEC) to the IRS and provides individuals with a record of their health insurance coverage for the year.
The form includes details about the coverage provider, the responsible individual, and each covered person. It also shows the specific months each individual had coverage during the tax year.
Health insurance issuers, small self-insured employers that are not classified as applicable large employers (non-ALEs), and government agencies that run programs such as Medicare Part A, Medicaid, CHIP, and TRICARE must file Form 1095-B. These entities file the form on behalf of the individuals they cover.
Applicable large employers with 50 or more full-time equivalent employees generally report employee health coverage using Form 1095-C instead.
Form 1095-B collects four categories of information across its parts:
Coverage providers no longer need to automatically mail Form 1095-B to every individual. Under the alternative manner of furnishing statements, posting a clear, accessible website notice that explains how individuals can request a copy satisfies the furnishing requirement.
The notice must include a mailing address, email address, and phone number. Requested copies must be furnished within 30 days of the request.
Coverage providers must file a separate Form 1095-B for each responsible individual and submit all returns together with Form 1094-B, which serves as the transmittal. Before filing, collect the names, addresses, SSNs or TINs (or dates of birth where a TIN is unavailable), EINs, and monthly coverage details for all covered individuals.
Key requirements to keep in mind:
Late, missing, or incorrect Forms 1095-B can result in IRS penalties under Internal Revenue Code Sections 6721 and 6722. Section 6721 applies to failures related to filing returns with the IRS, while Section 6722 applies to failures in furnishing correct statements to recipients.
Penalties are assessed per return and increase based on how late the filing or correction is made. Higher penalties may apply if the IRS determines intentional disregard of filing requirements, and annual penalty caps can also apply depending on the filer’s size and circumstances.
For 2026 coverage, the following deadlines apply:
Recipient copies: February 1, 2027
IRS paper filing: March 1, 2027
IRS eFiling: March 31, 2027
If a deadline falls on a weekend or legal holiday, the IRS moves the deadline to the next business day.
1099Online is an IRS-authorized eFile provider that helps coverage providers eFile Form 1095-B on time. Create a free account, enter your coverage data, and submit directly to the IRS in a few straightforward steps.
Step 1: Enter Coverage Information
Enter the required 1095-B information manually or import your data using the Excel bulk upload method. Add the coverage provider details, the responsible individual, the covered dependents, and the months each covered member held minimum essential coverage.
Step 2: Manage Recipient Statement Distribution
Choose between furnishing recipient copies directly or using the IRS alternative manner of furnishing statements if you qualify.
Step 3: Review and Transmit
Review your filing summary and submit your returns securely to the IRS through 1099Online's IRS-authorized platform.
Form 1095-B does not have a dollar threshold. Filing is required based on your status as a coverage provider. If you provided minimum essential coverage (MEC) that meets the requirement of the Affordable Care Act (ACA) to any individual during the tax year, you have a reporting obligation for that person under IRC section 6055.
Yes. Part IV of Form 1095-B requires a separate entry for each covered individual, including dependents. For each person, you must report their name, SSN or TIN, and the specific months they held coverage. If an SSN or TIN is not available, a date of birth is entered instead.
Penalties are tiered based on how late you file: $60 per return within 30 days, $130 per return if filed more than 30 days late but by August 1, and $340 per return after August 1 or if not filed. Intentional disregard carries a $680 per-return penalty with no annual cap. Reasonable cause may qualify for penalty relief.
Yes. The federal shared responsibility payment is $0, but the reporting requirement under IRC section 6055 remains in effect. Several states, including California, New Jersey, and Massachusetts, also maintain their own coverage mandates, for which Form 1095-B may serve as documentation.
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