TaxBandits Knowledge Base

Who must file Form 1095-B?

Any person that provides minimum essential coverage to an individual during a calendar year must file an information return 1095-B along with the transmittal form 1094-B to report the health coverage information to the IRS.

The following entities are required to file Form 1095-B:

• Health insurance companies or carriers that provide MEC to individuals.
• Small employers (who aren’t subject to the employer shared responsibility provisions), unions, or other organizations provide self-insured group health plans.
• Applicable large employers that offer employer-sponsored self-insured health coverage to nonemployees,
• Government-sponsored programs that provide MEC, such as Medicare, Medicaid, CHIP, or TRICARE.
• Other entities that provide MEC, such as certain types of voluntary employees' beneficiary associations (VEBAs).