Instructions For Forms 1094-B And 1095-B - 2014
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Department of the Treasury
Internal Revenue Service
Instructions for Forms
1094-B and 1095-B
Section references are to the Internal Revenue Code
Employer-Provided Health Insurance Offer and Coverage,
unless otherwise noted.
instead of on Form 1095-B. In general, an employer with
50 or more full-time employees (including full-time
Future Developments
equivalent employees) during the prior calendar year is
For the latest information about developments related to
subject to the employer shared responsibility provisions.
Forms 1094-B, Transmittal of Health Coverage
See the Instructions for Forms 1094-C and 1095-C for
Information Returns, and 1095-B, Health Coverage, and
more information about who must file Forms 1094-C and
the instructions, such as legislation enacted after they
1095-C. Small employers that are not subject to the
were published, go to
and
employer shared responsibility provisions sponsoring
self-insured group health plans will use Forms 1094-B and
1095-B to report information about covered individuals.
Reminders
Insured coverage. Health insurance issuers or carriers
Forms 1094-B and 1095-B are not required to be filed for
must file Form 1095-B for most health insurance
2014. However, in preparation for the first required filing of
coverage, including individual market coverage and
these forms (that is, filing in 2016 for 2015), reporting
insured coverage sponsored by employers. However,
entities may, if they wish, voluntarily file in 2015 for 2014
insurance issuers or carriers will not file Form 1095-B to
in accordance with the forms and these instructions. For
report coverage under the Childrens’ Health Insurance
more information about voluntary filing in 2015, visit
Program (CHIP), Medicaid, and Medicare (including
IRS.gov.
Medicare Advantage) provided through health insurance
Additional Information
companies, which will be reported by the government
sponsors of those programs.
For information related to the Affordable Care Act, visit
In addition, insurance issuers or carriers will not file
Form 1095-B to report coverage in individual market
For the final regulations under section 6055, see T.D.
qualified health plans that individuals enroll in through
9660, 2014-13 I.R.B., at
Health Insurance Marketplaces, which will be reported by
ar08.html
Marketplaces on Form 1095-A. Health insurance issuers
will file Form 1095-B to report on coverage for employees
General Instructions for Forms
of small employers obtained through the Small Business
Health Options Program (SHOP).
1094-B and 1095-B
Eligible Employer-Sponsored Plans
Purpose of Form
Eligible employer-sponsored plans include:
Form 1095-B is used to report certain information to the
1. Group health insurance coverage for employees
IRS and to taxpayers about individuals who are covered
under:
by minimum essential coverage and therefore are not
liable for the individual shared responsibility payment.
a. A governmental plan, such as the Federal
Employees Health Benefit program.
Minimum essential coverage includes
government-sponsored programs, eligible
b. An insured plan or coverage offered in the small or
employer-sponsored plans, individual market plans, and
large group market within a state.
miscellaneous coverage designated by the Department of
c. A grandfathered health plan offered in a group
Health and Human Services. Minimum essential coverage
market.
is described in more detail under Who Must File, later.
2. A self-insured group health plan for employees.
Minimum essential coverage does not include
coverage consisting solely of excepted benefits.
Health insurance issuers or carriers will file Form
TIP
Excepted benefits include vision and dental
1095-B for all insured employer coverage. Plan sponsors
coverage not part of a comprehensive health insurance
are responsible for reporting self-insured employer
plan, workers’ compensation coverage, and coverage
coverage. Plan sponsors that are employers subject to the
limited to a specified disease or illness.
employer shared responsibility provisions must report the
coverage on Form 1095-C and other plan sponsors (such
Who Must File
as sponsors of multiemployer plans) report the coverage
on Form 1095-B.
Every person that provides minimum essential coverage
to an individual during a calendar year must file an
Plan sponsors of self-insured employer coverage
information return and a transmittal. Most filers will use
include:
Forms 1094-B (transmittal) and 1095-B (return). However,
Each participating employer (for its own employees) in
employers (including government employers) subject to
a plan or arrangement established or maintained by
the employer shared responsibility provisions sponsoring
more than one employer;
self-insured group health plans will report information
about the coverage in Part III of Form 1095-C,
Feb 04, 2015
Cat. No. 63017B
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