Instructions For Forms 1094-B And 1095-B - 2017


Department of the Treasury
Internal Revenue Service
Instructions for Forms
1094-B and 1095-B
Section references are to the Internal Revenue Code
other coverage the Department of Health and Human
unless otherwise noted.
Services designates as minimum essential coverage.
Minimum essential coverage is described in more detail
Future Developments
under Who Must File, later. Additional information about
minimum essential coverage and the individual shared
For the latest information about developments related to
responsibility provision is at
Forms 1094-B, Transmittal of Health Coverage
Information Returns, and 1095-B, Health Coverage, and
the instructions, such as legislation enacted after they
were published, go to
Minimum essential coverage doesn't include
coverage consisting solely of excepted benefits.
What’s New
Excepted benefits include vision and dental
coverage not part of a comprehensive health insurance
Filing requirements. Health insurance issuers and
plan, workers’ compensation coverage, and coverage
carriers are encouraged (but not required) to report
limited to a specified disease or illness.
coverage in catastrophic health plans enrolled in through
the Marketplace for months in 2017.
Who Must File
Additional Information
Every person that provides minimum essential coverage
to an individual during a calendar year must file an
For information related to the Affordable Care Act, visit
information return reporting the coverage. Filers will use
Form 1094-B (transmittal) to submit Forms 1095-B
For the final regulations relating to Form 1095-B
reporting, see T.D. 9660, 2014-13 I.R.B. at
Employers (including government employers) subject
to the employer shared responsibility provisions
For additional guidance and proposed regulatory
sponsoring self-insured group health plans generally will
changes relating to Form 1095-B reporting, including
report information about the coverage in Part III of Form
clarifications regarding the reporting requirements for
1095-C instead of on Form 1095-B. However, employers
providers of minimum essential coverage and the
that offer employer-sponsored self-insured health
requirement to solicit the TIN of each covered individual
coverage to non-employees who enroll in the coverage
for purposes of the reporting of health coverage
may use Form 1095-B, rather than Form 1095-C, Part III,
information, see Proposed Regulations section
to report coverage for those individuals and other family
1.6055-1(h) and Regulations section 301.6724-1.
members. In general, employers with 50 or more full-time
employees (including full-time equivalent employees)
For additional information related to reporting by
during the prior calendar year are subject to the employer
Providers of Minimum Essential Coverage, go to
shared responsibility provisions. See the Instructions for
Forms 1094-C and 1095-C for more information about
who must file Forms 1094-C and 1095-C and for more
For information related to filing Forms 1094-B and
information about reporting coverage for non-employees.
1095-B electronically, visit
Small employers that aren't subject to the employer
shared responsibility provisions sponsoring self-insured
group health plans will use Forms 1094-B and 1095-B to
report information about covered individuals.
General Instructions for Forms
Insured coverage. Health insurance issuers and carriers
1094-B and 1095-B
must file Form 1095-B for most health insurance
coverage, including individual market coverage and
insured coverage sponsored by employers. However,
Purpose of Form
health insurance issuers and carriers don't report
Form 1095-B is used to report certain information to the
coverage under the Children’s Health Insurance Program
IRS and to taxpayers about individuals who are covered
(CHIP), Medicaid, Medicare (including Medicare
by minimum essential coverage and therefore aren't liable
Advantage), or the Basic Health Program provided
for the individual shared responsibility payment.
through health insurance companies. These types of
coverage are reported by the government sponsors of
Minimum essential coverage includes
those programs.
government-sponsored programs, eligible
employer-sponsored plans, individual market plans, and
Sep 11, 2017
Cat. No. 63017B


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