Get Answers Support Tax Filings & Payments ACA Forms Form 1094/1095-B Who must file Form 1095-B? Last modified 6/8/2023 7:40:57 AM EST 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. Was this helpful? Yes No Related Questions Who will receive Form 1095-B? How to e-file Form 1095-B? What is the penalty for not filing Form 1095-B? Go to Home Page Need more help? Get in touch with our dedicated support team Contact Us (704) 684-4751 support@taxbandits.com Sign Up for a FREE TaxBandits Account! The Smart CPA Choice Register Now Already have an account? Sign in