File ACA Forms 1094/1095-B Online
What Are Forms 1094-B and 1095-B?
Forms 1094-B and 1095-B are IRS information returns used to report Minimum Essential Coverage (MEC) under the Affordable Care Act (ACA). These forms help the IRS verify that individuals maintained qualifying health insurance coverage throughout the year.
- Form 1095-B reports health coverage information for each covered individual
- Form 1094-B serves as the transmittal (summary) form submitted with all Forms 1095-B
These two forms are always filed together. You cannot file Form 1094-B without the related Forms 1095-B.
Understanding Minimum Essential Coverage (MEC)
Minimum Essential Coverage refers to health insurance that meets the standards set by the Affordable Care Act.
What Qualifies as MEC?
- Health insurance from insurance carriers and issuers
- Employer-sponsored health plans
- Government programs (Medicare, Medicaid, CHIP, TRICARE)
- Individual market health plans
- Certain self-insured health plans
What Does NOT Qualify as MEC?
- Stand-alone dental or vision plans
- Workers' compensation coverage
- Accident-only or disability insurance
- Coverage for specific diseases or illnesses only
Who Needs to File Forms 1094-B and 1095-B?
Any person or organization that provides minimum essential coverage must file these forms with the IRS.
Health Insurance Carriers
Insurance carriers and issuers
Coverage Organizations
Organizations that provide health coverage
Small Employers
Small employers with self-insured health plans
Government Agencies
Government agencies providing MEC
Important Exception:
Applicable Large Employers (ALEs) with 50 or more full-time equivalent employees generally report coverage using Forms 1094-C and 1095-C instead of Forms 1094-B/1095-B.
What Information Must Be Reported?
Filing Example:
If you provided coverage to 250 individuals, you would file:
- 250 Forms 1095-B (one per individual)
- 1 Form 1094-B (summary transmittal)
How to File Forms 1094-B and 1095-B?
Follow these steps to ensure proper filing:
Step 1: Prepare Forms 1095-B
Complete one Form 1095-B for each covered individual.
Step 2: Complete Form 1094-B
Fill out the transmittal summary form.
Step 3: Furnish Copies (When Required)
Provide Form 1095-B to the responsible individual when required (or upon request, if using the alternative furnishing method).
Step 4: e-File with the IRS (AIR)
Submit all Forms 1095-B together with Form 1094-B through the IRS AIR system.
Filing Deadlines for Forms 1094-B and 1095-B
Meeting IRS deadlines is crucial to avoid penalties.
| Action | Deadline |
|---|---|
| Furnish Form 1095-B to the responsible individual (when required) | March 2, 2026 |
| File with the IRS (non-electronic filing) | March 2, 2026 |
| Electronic filing with the IRS (AIR) | March 31, 2026 |
Deadlines may shift if they fall on weekends or federal holidays.
Filing Frequency Requirements
Forms 1094-B and 1095-B must be filed annually for any year in which minimum essential coverage is provided.
Annual Filing
File once per calendar year for coverage provided during that year
Single Individual Coverage
Must file even if only one individual was covered
Monthly Coverage Reporting
Coverage is reported monthly within the annual form
Required Filing
Filing is required every year you provide MEC
Late Filing Penalties: What You Need to Know?
Penalties generally apply for failure to file correct information returns and failure to furnish correct statements. Penalties are calculated per form, not per month.
| Situation | Penalty Amount |
|---|---|
| Failure to file a correct information return (2025 tax year) |
$340 per return
Large biz: max $4,098,500Small biz (<$5M receipts): max $1,366,000 |
| Failure to furnish a correct statement |
$340 per statement
Large biz: max $4,098,500Small biz (<$5M receipts): max $1,366,000 |
| Intentional disregard | $680 per form (no maximum) |
Critical Penalty Information:
- Each Form 1095-B counts as a separate form for penalty purposes
- Form 1094-B also counts as one separate form
- Penalties may be waived for reasonable cause (based on IRS rules)
- Penalty amounts are set by the IRS and may change annually
Cost Example:
If you fail to file 100 required forms, penalties could total $34,000 (100 forms x $340 per form), subject to IRS annual maximum limits.