Form 1095-B is used to report information about individuals who had minimum essential coverage (MEC) during the year. It’s an Affordable Care Act (ACA) requirement for certain employers, health insurance providers, and other coverage sponsors. The IRS uses it to verify that individuals met the ACA’s coverage requirements.

You must file 1095-B forms if:

• You are a self-insured employer with fewer than 50 full-time employees (FTEs) on average during the year.
• You are a government entity, tribal organization, or religious organization that provides MEC.
• You are an insurance carrier offering non-group health coverage (for example, individual market coverage).

If you have 50 or more FTEs and are self-funded/level-funded you typically file 1095-C instead.

The forms include:

• Employer/coverage provider information
• Employee and covered individual details (name, SSN or DOB)
• Months during the year that coverage was provided
• Employer’s EIN and contact information

For the 2025 coverage year (filed in 2026), deadlines are:

• March 1, 2026 – Provide 1095-B copies to employees upon request
• March 31, 2026 – Electronically file with the IRS

IRS penalties can be up to $310 per form for late or incorrect filings, with maximum penalties exceeding $3 million per year. Penalties can double if both filing and employee delivery deadlines are missed.

Yes. Even though there is no federal penalty for individuals without health insurance, the employer and coverage provider filing requirements still apply. Additionally, some states have their own ACA-style reporting requirements.

• 1095-B: For small self-insured employers and coverage providers (fewer than 50 FTEs).
• 1095-C: For applicable large employers (ALEs) with 50+ FTEs.
  If you are self-insured and have 50+ FTEs, you may need to file Part III of Form 1095-C instead of a separate 1095-B.

Most employers must file electronically through the IRS Affordable Care Act Information Returns (AIR) system. Paper filing is only allowed for those submitting fewer than 10 forms. Our service handles all electronic submissions on your behalf.

Employees use the information to confirm health coverage when filing their personal taxes. While they don’t attach the form to their return, they should keep it for their records.

Common mistakes include:

• Misspelled Names
• Missing or incorrect Social Security numbers
• Mismatched EINs
• Incorrect coverage months
• Forgetting to file for dependents on self-insured plans
  We review your data for errors before filing to reduce the risk of IRS penalties.

• Notify your employees that the form is available upon request, and provide the form within 30 days if someone asks for it.
• Maintain a copy of Form 1094/1095-B and all supporting documentation for at least three years after the due date of the return (or the date it was filed, if later).

We handle:

• Secure data collection
• Form preparation and verification
• Electronic IRS submission
• Employee form delivery (mail or electronic)
• Support for corrections and re-filings