TaxBandits Knowledge Base

Who must file Form 1095-B?

Any person or entity that provides minimum essential coverage (MEC) to an individual during a calendar year must file Form 1095-B, along with the transmittal Form 1094-B, to report the health coverage information to the IRS.

Entities Required to File Form 1095-B:

• Health Insurance Providers: Insurance companies that offer MEC to individuals.
• Small Employers (Not Subject to Employer Shared Responsibility): Employers with self-insured health plans, unions, or other organizations providing MEC.
• Applicable Large Employers (ALEs): ALEs that provide employer-sponsored self-insured health coverage to nonemployees (such as retirees, COBRA recipients, or part-time workers not receiving a Form 1095-C).
• Government-Sponsored Programs: Entities administering programs such as Medicare, Medicaid, Children’s Health Insurance Program (CHIP), and TRICARE.
• Other MEC Providers: Includes certain voluntary employee beneficiary associations (VEBAs) and similar organizations.