It is important to understand the requirements of Form 1095 B filling. If you provide health coverage to employees/individuals. This is a common question “Is Form 1095 B still required?” and When are 1095 B forms due to employees?
In this brief we will explains Form 1095 B filing, deadlines, ACA state filing requirements, and what recipients should do with the form.
What Is Form 1095 B?
Form 1095 B, is an IRS tax form used to report minimum health coverage (MEC) provided to individuals during the tax year.
The form is generally filed by:
- Health insurance providers
- Small employers with self insured health plans
- Government agencies providing coverage
- Other entities offering minimum essential coverage
Under the Affordable Care Act (ACA), Form 1095 B helps to report and verify an individual’s health insurance coverage.
Is Form 1095 B Still Required?
Yes! Form 1095 B is required for entities that provide minimum essential coverage.
Although the federal individual mandate penalty was reduced to $0, ACA reporting requirements remain in place. Organizations that provide coverage must still comply with IRS filing rules and applicable state mandates.
Several states continue to enforce their own health coverage reporting requirements, including:
- California
- New Jersey
- Rhode Island
- Washington, D.C
- Massachusetts
This is why ACA state filing requirements remain important even after the federal penalty changes.
Who Files a 1095-B?
Many businesses ask, “Who files a 1095-B?”
Generally, the following entities are responsible for filing Form 1095-B:
Insurance Carriers
Insurance companies file Form 1095-B for fully insured health plans.
Small Employers with Self Insured Plans
Employers with fewer than 50 full time employees that sponsor self-insured coverage may need to file Form 1095 B.
Government Programs
Programs such as Medicaid and Medicare providers may also issue Form 1095-B forms.
Other Coverage Providers
Organizations that provide minimum essential coverage under the ACA are required to report coverage information.
Do I Need to File 1095 B?
You need to file Form 1095 B if:
- You sponsor a self-insured health plan
- You provide minimum essential coverage
- You are an insurance carrier reporting coverage information
- It is required to comply with ACA state filing mandates
If your organization is an Applicable Large Employer (ALE). You need to file Form 1095-C than Form 1095-B.
Do You Have to File 1095 B Electronically?
Electronic filing depends on the number of forms submitted.
The IRS generally requires electronic filing if you submit 10 or more information returns combined during the calendar year. This threshold includes forms such as:
- 1099 forms
- W-2 forms
- ACA forms including 1095 B
Employers filing fewer forms may still choose to e-file for faster processing and reduced errors.
When Are 1095 B Forms Due to Employees?
One of the most asked question is “When are 1095 B forms due to employees?”
For the 2025 filing season, recipient copies of Form 1095 B are generally due by March 3, 2025, if the IRS grants the automatic extension similar to previous years.
The IRS has consistently provided an automatic 30 day extension for furnishing Forms 1095-B to recipients.
Entities must provide statements to covered individuals unless they qualify for the alternative furnishing method allowed under IRS rules.
1095-B Deadline for IRS Filing
The IRS filing deadlines for Form 1095 B:
| Filling Method | Deadline |
|---|---|
| Paper Filing | February 28 |
| Electronic Filling | March 31 |
If a filing deadline falls on a weekend or holiday, the due date moves to the next business day. Filing Form 1095-B on time helps businesses avoid IRS penalties for late or incorrect ACA reporting.
Form 1095 Reporting Requirements
ACA reporting rules require accurate reporting of:
- Covered individuals
- Months of health coverage
- Employer or provider information
- Taxpayer identification numbers (TINs)
- Coverage provider details
Errors or missing information can lead to IRS notices and penalties. Organizations should verify employee and dependent information before filing.
ACA State Filing Requirements
Several states have separate ACA reporting mandates in addition to federal filing obligations.
NJ ACA State Filing
New Jersey requires health coverage providers and employers to submit ACA forms to the state for residents receiving coverage.
NJ filings are generally submitted electronically through the state system and must include:
- Form 1095 information
- State-specific transmittal details
- Resident coverage data
Other State Filing Requirements
States with ACA reporting mandates may require:
- Separate electronic submissions
- Additional deadlines
- State-specific formatting rules
Employers should confirm filing requirements for every applicable state where covered individuals reside.
Instructions for Form 1095 B
When completing Form 1095 B, filers report:
Part I | Responsible Individual:
Includes the primary insured individual’s information.
Part II | Employer Sponsored Coverage
Completed if coverage is employer-sponsored.
Part III | Issuer or Provider Information
Lists the organization providing coverage.
Part IV | Covered Individuals
Reports all covered individuals and months of coverage.
What Do I Do With a 1095 B?
Recipients often ask: “What do I do with a 1095 B?”
Individuals should:
- Keep the form for tax records
- Verify coverage information is accurate
- Use it to confirm minimum essential coverage if needed
In most cases, taxpayers do not need to attach Form 1095 B to their federal tax return.
Common Mistakes in 1095 B Filing
Avoid these common filing errors:
- Incorrect Social Security Numbers
- Missing covered individual information
- Filing after the deadline
- Using outdated IRS forms
- Failing to complete state ACA reporting
Using ACA filing software or an authorized E-file provider can help reduce errors and streamline compliance.
Final Verdict!
Form 1095-B filing remains an important ACA compliance requirement for:
- Insurers
- Self-insured employers
- Coverage providers
Missing filing deadlines or reporting incorrect employee information may lead to ACA penalties. Understanding IRS and state filing requirements helps businesses file Form 1095 B correctly and avoid common mistakes.
Businesses can use E-File Workforce Payroll to prepare and file Form 1095 B accurately. It also helps reduce manual work and common filing errors.
