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What is IRS Form 1095-B?

Tax1099 offers Affordable Care Act Forms 1095-B and 1095-C for reporting information to the IRS and taxpayers about individuals covered by minimum essential health coverage. Use case: Any person who provides minimum essential healthcare coverage to an individual must file an information return reporting the individual’s coverage.

Form 1095-B

Form 1095-B provides information about your health coverage. The form has four parts:

  • Part I identifies the policyholder for the insurance policy. For an employer-sponsored plan, for example, this would be the name of the employee.
  • Part II identifies the employer, if the insurance is employer-sponsored.
  • Part III identifies the insurance company providing the coverage.
  • Part IV lists the people covered under the policyholder’s policy, by year or by month.

When would you need to file a 1095-B?

Form 1095-B is used to report certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage. Eligibility for certain types of minimum essential coverage can affect a taxpayer's eligibility for the premium tax credit.

Every person that provides minimum essential coverage to an individual during a calendar year must file an information return reporting the coverage. Filers will use Form 1094-B (transmittal) to submit Forms 1095-B (returns).

Employers (including government employers) subject to the employer shared responsibility provisions sponsoring self-insured group health plans generally will report information about the coverage in Part III of Form 1095-C instead of on Form 1095-B.

  • If there are multiple owners of undivided interest in a single loan, the trustee/record owner must file Form 1095-B on behalf of all the owners.
  • If a government unit or a subsidiary agent lends money that is secured by property, then the governmental unit must file Form 1095-B.
  • If a loan is transferred from one holder to another, the subsequent loan holder must report events after the transfer on Form 1095-B.
  • If there are multiple lenders of money secured by property, and one lender forecloses on a building, for example, the other trust holders must file Form 1095-B.
  • For more, visit www.irs.gov

1095-B Decision Process

How many FTE (full-time equivalent, defined as working 30 or more hours per week) employees do you have?

How many PT employees do you have?

Choose the timeframe to calculate full-time equivalency for your part-time employees.

Enter the average hours worked by part-time employees

Total Full-Time Equivalent (FTE):


  • Fully insured and less than 50 FTE = no reporting requirement
  • Fully insured and 50 FTE or more = 1095-C (Parts 1 and 2 only)
  • Self-insured and less than 50 FTE = 1095-B
  • Self-insured and 50 FTE or more = 1095-C (all parts)

Disclaimer: This calculator is not intended as tax advice. Consult your HR Specialist to confirm the results.

1095-B Deadline and Important Dates

With Tax1099, you can schedule the date that your forms are transmitted to the IRS. Scheduling your forms gives you time between when we email/USPS your forms to vendors and when we send the forms to the IRS. This is useful because your vendors may have edits to make. You can make those changes in Tax1099 before the scheduled date at no extra charge. We automatically schedule your IRS eFile transmission at a week away from when you submit, or by the deadline. You can edit this date to match your preference.

Filing Type Due Date
Recipient Copy March 02, 2026
IRS eFile Tuesday - March 31, 2026
IRS Paper Filing Monday - March 02, 2026

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The CFSF Combined Federal State Filing Program allows parts of your federal filing to be transmitted to the state at no extra charge. Non-participating states must receive a direct filing. Learn more about state filing here.

Resource Center

If you’re looking for more information about the ACA regulations, reporting requirements, or IRS information on the ACA, please check the links below:

Frequently Asked Questions on IRS Form 1095-B

Form 1095-B is essentially a form required by the ACA (Affordable Care Act). If you are a coverage provider, you must file it to report individuals who were covered under the minimum essential coverage (MEC) during the year.

While the federal penalty for not having insurance no longer applies under the Tax Cuts & Jobs Act, some states (like California, New Jersey, etc.) still rely on this information to enforce their own health coverage rules.

As such, the form shows the covered people, their coverage months, and the provider details and must be submitted with a transmittal form (Form 1094-B) to the IRS. You will need to prepare a copy for each person you covered and ensure they receive their copies as well.

Any organization that gives minimum essential health coverage has to file Form 1095-B with the IRS. This generally includes health insurance companies, government programs such as Medicaid or Medicare, as well as employers that run their own self-insured health plans (unless they are ALEs and need to file Form 1095-C). Each filer also has to submit a transmittal form, Form 1094-B, along with the 1095-Bs.

Form 1095-B consists of four parts or sections:

  • Part I identifies the policyholder
  • Part II identifies the employer if the individuals were insured through an employer
  • Part III identifies the insurance company
  • Part IV lists individuals covered under the policy, along with months of coverage

Form 1095-B doesn’t give a tax credit or reduce premiums and only "impacts" tax credits indirectly. What it does is simply show who had health coverage and for which months.

Because the Premium Tax Credit only applies to Health Insurance Marketplace plans, anyone already covered under MEC and reported through 1095-B cannot claim the credit for months shown on the form.

In other words, the form helps the IRS confirm coverage and prevents duplicate or incorrect credit claims.

Each year, you’re expected to send Form 1095-B statements to covered individuals you insured by January 31 and to file them with the IRS soon after February 28 if filing on paper or March 31 if filing electronically. When any of these dates fall on a weekend or holiday, the deadline moves forward to the following business day.

For 2025 coverage (filed in 2026):

  • March 2, 2026 is the date by which recipients must receive their copies. (This later date was granted automatically by the IRS, and no additional extensions are available for this requirement.)
  • February 28, 2026 is the last day for paper filings with the IRS.
  • March 31, 2026 is the last day for electronic filings with the IRS.

You can ask for more time to file with the IRS by submitting Form 8809, which grants a 30-day extension. This only helps with IRS filing deadlines and does not change the March 2 recipient deadline.

The IRS offers a Combined Federal/State Filing Program (CF/SF) that forwards certain electronic returns, like some 1099 forms, to participating states for free. But Form 1095-B is not included in this program. If a state requires you to file 1095-B, you must send it directly to that state yourself.