Instructions for Forms

2025

Instructions for Forms

1094-B and 1095-B

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

For the latest information about developments relating to Forms

1094-B, Transmittal of Health Coverage Information Returns, and

1095-B, Health Coverage, and their instructions, such as

legislation enacted after they were published, go to IRS.gov/

Form1094B and IRS.gov/Form1095B.

What’s New

Alternative manner of furnishing statements. Employers no

longer have to automatically send Form 1095-B to individuals.

The requirement for furnishing the statement is met if the entity

responsible for providing the statements provides clear,

conspicuous, and accessible notice on its website that an

individual may request a copy of their statement and the copy is

timely furnished. For this purpose, the statement is timely

furnished if provided to the individual no later than the later of

January 31, 2026, or 30 days after the date of the request. For

additional guidance, see Notice 2025-15 at IRS.gov/irb/

2025-11_IRB#NOT-2025-15.

Additional Information

For information relating to the Affordable Care Act, visit IRS.gov/

ACA.

For the final regulations relating to Form 1095-B reporting,

see Treasury Decision. 9660, 2014-13 I.R.B., at IRS.gov/IRB/

2014-13_IRB/AR08.html and Treasury Decision. 9970, 2023-02

I.R.B. 311, at IRS.gov/irb/2023-02_IRB.

For additional guidance and proposed regulatory changes

relating to Form 1095-B reporting, including the requirement to

solicit the taxpayer identification number (TIN) of each covered

individual for purposes of the reporting of health coverage

information, see Proposed Regulations section 1.6055-1(h) and

Regulations section 301.6724-1.

For additional information relating to reporting by providers of

minimum essential coverage, go to IRS.gov/Affordable-Care-Act/

Employers/Information-Reporting-by-Providers-of-MinimumEssential-Coverage.

For information relating to filing Forms 1094-B and 1095-B

electronically, visit IRS.gov/For-Tax-Pros/Software-Developers/

Information-Returns/Affordable-Care-Act-Information-Return-AirProgram.

General Instructions for Forms

1094-B and 1095-B

Purpose of Form

Form 1095-B is used to report certain information to the IRS and

to taxpayers about individuals who are covered by minimum

essential coverage. Eligibility for certain types of minimum

essential coverage can affect a taxpayer’s eligibility for the

premium tax credit.

Oct 22, 2025

Minimum essential coverage includes government-sponsored

programs, eligible employer-sponsored plans, individual market

plans, and other coverage the Department of Health and Human

Services designates as minimum essential coverage. Minimum

essential coverage is described in more detail under Who Must

File, later.

Tip: Minimum essential coverage doesn’t include coverage

consisting solely of excepted benefits. Excepted benefits include

vision and dental coverage not part of a comprehensive health

insurance plan, workers’ compensation coverage, and coverage

limited to a specified disease or illness.

Who Must File

Every person who provides minimum essential coverage to an

individual during a calendar year must file an information return

reporting the coverage. Filers will use Form 1094-B (transmittal)

to submit Forms 1095-B (returns).

Employers (including government employers) subject to the

employer shared responsibility provisions sponsoring

self-insured group health plans, including individual coverage

health reimbursement arrangements (HRAs), will generally

report information about the coverage in Part III of Form 1095-C

instead of on Form 1095-B. However, employers that offer

employer-sponsored self-insured health coverage to

nonemployees who enroll in the coverage may use Form

1095-B, rather than Form 1095-C, Part III, to report coverage for

those individuals and other family members. In general,

employers with 50 or more full-time employees (including

full-time equivalent employees) during the prior calendar year

are subject to the employer 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 information about reporting coverage for

nonemployees. 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.

Insured coverage. Health insurance issuers and carriers must

file Form 1095-B for most health insurance coverage, including

individual market coverage and insured coverage sponsored by

employers. However, health insurance issuers and carriers don’t

report coverage under the Children’s Health Insurance Program

(CHIP), Medicaid, Medicare (including Medicare Advantage), or

the Basic Health Program provided through health insurance

companies. These types of coverage are reported by the

government sponsors of those programs.

In addition, health insurance issuers and carriers aren’t

required to file Form 1095-B to report coverage in individual

market qualified health plans that individuals enroll in through

Health Insurance Marketplaces. This coverage is generally

reported by Marketplaces on Form 1095-A. However, health

insurance issuers are required to file Form 1095-B to report on

coverage for employees obtained through the Small Business

Health Options Program (SHOP). For coverage in 2025 (filing in

2026), health insurance issuers and carriers are encouraged

(but not required) to report coverage in catastrophic health plans

enrolled in through the Marketplace.

Instructions for Form 1094-B and Form 1095-B (2025) Catalog Number 63017B

Department of the Treasury Internal Revenue Service www.irs.gov

Eligible Employer-Sponsored Plans

Eligible employer-sponsored plans are minimum essential

coverage and include the following.

1. Group health insurance coverage for employees under the

following.

a. A governmental plan, such as the Federal Employees

Health Benefits program.

b. An insured plan or coverage offered in the small or large

group market within a state.

c. A grandfathered health plan offered in a group market.

2. A self-insured group health plan for employees. Generally,

an HRA, including an individual coverage HRA, is a

self-insured group health plan.

As noted earlier, minimum essential coverage doesn’t include

coverage consisting solely of excepted benefits. Excepted

benefits include vision and dental coverage not part of a

comprehensive health insurance plan, workers’ compensation

coverage, and coverage limited to a specified disease or illness.

4. The TRICARE program, except for the following options.

a. Coverage on a space-available basis in a military

treatment facility for individuals who aren’t eligible for

TRICARE coverage for private sector care.

b. Coverage for a line-of-duty-related injury, illness, or

disease for individuals who have left active duty.

5. Coverage administered by the Department of Veterans

Affairs that is:

a. Coverage consisting of the medical benefits package for

eligible veterans,

b. CHAMPVA, or

c. Comprehensive health care for children suffering from

spina bifida who are the children of Vietnam veterans

and veterans of covered service in Korea.

6. Coverage for Peace Corps volunteers.

7. The Nonappropriated Fund Health Benefits Program of the

Department of Defense.

Health insurance issuers or carriers will file Form 1095-B for

all insured employer coverage. Plan sponsors are responsible for

reporting self-insured employer coverage. Plan sponsors that are

employers subject to the employer shared responsibility

provisions must generally report the coverage on Form 1095-C

and other plan sponsors (such as employers not subject to the

employer shared responsibility provisions and sponsors of

multiemployer plans) report the coverage on Form 1095-B.

In general, the government agency sponsoring the program

will file Form 1095-B. The state agency that administers a

Medicaid or CHIP program will file Form 1095-B for coverage

under those programs. However, Medicaid and CHIP agencies

in U.S. territories (American Samoa, the Commonwealth of the

Northern Mariana Islands, Guam, Puerto Rico, and the U.S.

Virgin Islands) aren’t required to report Medicaid or CHIP

coverage on Form 1095-B.

Plan sponsors of self-insured employer coverage include:

When coverage under the Nonappropriated Fund Health

Benefits Program of the Department of Defense or TRICARE is

reported on Form 1095-B, Part I, line 8, filers should use code C

(government-sponsored program).

• Each participating employer (for its own covered individuals)

•

•

•

in a plan or arrangement established or maintained by more

than one employer;

The association, committee, joint board of trustees, or

similar group of representatives who establish or maintain a

multiemployer plan;

The employee organization for a plan or arrangement

maintained solely by an employee organization; and

Each participating employer (for its own employees) for a

plan or arrangement maintained by a Multiple Employer

Welfare Arrangement.

A government employer may designate another government

entity to report coverage of its employees. Generally, a

designated government entity will file Form 1095-B on behalf of a

government employer that sponsors or maintains a self-insured

group health plan for its employees only if that government

employer isn’t subject to the employer shared responsibility

provisions, which would require reporting on Form 1095-C. The

Instructions for Forms 1094-C and 1095-C contain further

information on reporting options for government entities.

Government-Sponsored Programs

The following government-sponsored programs are minimum

essential coverage.

1. Medicare Part A.

2. Medicaid, except for the following programs.

a. Optional coverage of family planning services.

b. Optional coverage of tuberculosis-related services.

c. Coverage of pregnancy-related services.

d. Coverage of medical emergency services.

e. Coverage of medically needy individuals.

f. Coverage of COVID-19 testing and diagnostic services.

3. The Children’s Health Insurance Program (CHIP).

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Coverage designated as minimum essential coverage. The

Department of Health and Human Services has designated the

following health benefit plans or arrangements as minimum

essential coverage.

1. Medicare Part C (Medicare Advantage).

2. Refugee Medical Assistance.

3. Coverage provided to a business owner under a plan that is

eligible employer-sponsored coverage with respect to at

least one employee.

4. Coverage under a group health plan provided through

insurance regulated by a foreign government if:

a. A covered individual is physically absent from the

United States for at least 1 day during the month, or

b. A covered individual is physically present in the United

States for a full month and the coverage provides health

benefits within the United States while the individual is

outside the United States.

5. The Basic Health Program.

6. Coverage of pregnancy-related services that consists of full

Medicaid benefits.

7. Coverage under a section 1115 demonstration waiver

program.

8. Specific programs listed at CMS.gov/CCIIO/Programs-andInitiatives/Health-Insurance-Market-Reforms/MinimumEssential-Coverage.html (click on the link for “Approved

Plans”).

Providers of these and later designated programs will file

Form 1095-B. The sponsor for the Basic Health Program is the

state government agency administering the program.

Instructions for Forms 1094-B and 1095-B (2025)

Coverage in More Than One Minimum Essential

Coverage Plan or Program

If, for any month, an individual is covered by more than one

minimum essential coverage plan or program that is provided by

the same provider, the provider is required to report only one of

the plans or programs for that month. For example, if an

individual is covered by a self-insured major medical plan and an

HRA provided by the same employer for a month, the employer

is the provider of both types of coverage and is therefore

required to report the coverage of the individual under only one

of the arrangements for that month.

Generally, reporting is also not required for an individual’s

minimum essential coverage for a month if that minimum

essential coverage is offered only to individuals who are also

covered by other minimum essential coverage for which

reporting is required. For example, an insurance company

offering a Medicare or TRICARE supplement for which only

individuals enrolled in Medicare or TRICARE are eligible is not

required to report coverage under the Medicare or TRICARE

supplement.

Under this rule, a state Medicaid agency is not required to

report Medicaid coverage for which only individuals enrolled in

other minimum essential coverage, such as employer-sponsored

coverage or a qualified health plan, are eligible.

This second rule applies to eligible employer-sponsored

coverage only if both types of coverage (the supplemental

coverage and the eligible employer-sponsored coverage for

which section 6055 reporting is required) are offered by the

same employer. For example, if an employer offers both an

insured group health plan and an HRA that an employee is

eligible for if the employee enrolls in the insured group health

plan, and an employee enrolls in both, the employer is not

required to report the employee’s coverage under the HRA for

the months in which the employee is enrolled in both plans. If,

however, an individual is covered by an HRA sponsored by one

employer, including an individual coverage HRA, and a non-HRA

group health plan sponsored by another employer (such as

spousal coverage) or an individual is covered by an individual

coverage HRA, each employer (or the health insurance issuer or

carrier, if the plan is insured) must report the coverage the

employer (or issuer or carrier) provides.

For more information on the reporting of supplemental

coverage, including the rule on when different entities are treated

as a single employer for purposes of the second rule, see

Proposed Regulations section 1.6055-1(d)(2) and (3).

When To File

Generally, the return and transmittal form must be filed with the

IRS on or before February 28 if filing on paper (March 31 if filing

electronically) of the year following the calendar year of

coverage.

You will meet the requirement to file if the form is properly

addressed and mailed on or before the due date. If the regular

due date falls on a Saturday, Sunday, or legal holiday, file by the

next business day. A business day is any day that isn’t a

Saturday, Sunday, or legal holiday.

For forms filed in 2026 reporting coverage provided in

calendar year 2025, Forms 1094-B and 1095-B are required to

be filed by March 2, 2026, or March 31, 2026, if filing

electronically.

See Statements Furnished to Individuals, later, for information

on when Form 1095-B must be furnished.

Extension of Time To File

You can get an automatic 30-day extension of time to file by

completing Form 8809 and filing it with the IRS on or before the

Instructions for Forms 1094-B and 1095-B (2025)

due date for the Forms 1094-B and 1095-B. Form 8809 may be

submitted on paper or through the FIRE System either as a fill-in

form or an electronic file. No signature or explanation is required

for the extension. However, you must file Form 8809 by the due

date of the returns in order to get the 30-day extension. Under

certain hardship conditions, you may apply for an additional

30-day extension. See Form 8809 and its instructions for more

information about extensions of time to file.

How to apply. File Form 8809 as soon as you know that a

30-day extension of time to file is needed. Follow the instructions

on Form 8809, which provide information on where to fax or mail

your Form 8809. You can also submit the extension request

online through the FIRE System. You are encouraged to submit

requests using the online fill-in form. See Pub. 1220 for more

information on filing online or electronically. See the instructions

for Form 8809 for more information.

Where To File

Send all information returns filed on paper to the following.

If your principal business,

office or agency, or legal

residence in the case of an

individual, is located in:

▼

Use the following address:

▼

Alabama, Arizona, Arkansas,

Connecticut, Delaware, Florida,

Georgia, Kentucky, Louisiana,

Maine, Massachusetts,

Mississippi, New Hampshire,

New Jersey, New Mexico, New

York, North Carolina, Ohio,

Pennsylvania, Rhode Island,

Texas, Vermont, Virginia,

West Virginia

Department of the Treasury

Internal Revenue Service

Center

Austin, TX 73301

Alaska, California, Colorado,

District of Columbia, Hawaii,

Idaho, Illinois, Indiana, Iowa,

Kansas, Maryland, Michigan,

Minnesota, Missouri, Montana,

Nebraska, Nevada, North

Dakota, Oklahoma, Oregon,

South Carolina, South Dakota,

Tennessee, Utah, Washington,

Wisconsin, Wyoming

Department of the Treasury

Internal Revenue Service

Center

P.O. Box 219256

Kansas City, MO 64121-9256

If your legal residence or principal place of business or

principal office or agency is outside the United States, file with

the Department of the Treasury, Internal Revenue Service

Center, Austin, TX 73301.

How To File

Filing Paper Returns With the IRS

Shipping and mailing. If you’re filing on paper, send the forms

to the IRS in a flat mailing (not folded) and don’t staple or

paperclip the forms together. If you’re sending many forms, you

may send them in conveniently sized packages. On each

package, write your name, and number the packages

consecutively. Place Form 1094-B in package number one and a

copy of Form 1094-B in each additional package. Postal

regulations require forms and packages to be sent by first-class

mail. Returns filed with the IRS must be printed in landscape

format.

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Keeping copies. Generally, keep copies of information returns

you filed with the IRS or maintain the ability to reconstruct the

data for at least 3 years, from the due date of the returns.

Electronic Filing

If you’re required to file 10 or more

information returns, you must file

electronically. The 10-or-more requirement

applies in the aggregate to certain information returns.

Accordingly, a filer may be required to file fewer than 10 Forms

1094-B and 1095-B, but still have an electronic filing obligation

based on other kinds of information returns filed. The electronic

filing requirement does not apply if you request and receive a

hardship waiver. The IRS encourages you to file electronically

even if you’re filing fewer than 10 returns.

Waiver. To receive a waiver from the required filing of

information returns electronically, submit Form 8508. You are

encouraged to file Form 8508 at least 45 days before the due

date of the return but no later than the due date of the return. The

IRS doesn’t process waiver requests until January 1 of the

calendar year the returns are due. You can’t apply for a waiver for

more than 1 tax year at a time. If you need a waiver for more than

1 tax year, you must reapply at the appropriate time each year.

An approved waiver for original returns will cover corrections only

for the same type of return. If you receive an approved waiver,

don’t send a copy of it to the Service Center where you file your

paper returns. Keep the waiver for your records only.

If you are required to file electronically but fail to do so, and

you don’t have an approved waiver, you may be subject to a

penalty of up to $340 per return unless you establish reasonable

cause. However, you can file up to 10 returns on paper; those

returns will not be subject to a penalty for failure to file

electronically.

Pub. 5165, Guide for Electronically Filing Affordable Care Act

(ACA) Information Returns for Software Developers and

Transmitters, specifies the communication procedures,

transmission formats, business rules, and validation procedures,

and explains when a return will be accepted, accepted with

errors, or rejected for returns filed electronically for calendar year

2025 through the ACA Information Return (AIR) system. To

develop software for use with the AIR system, software

developers, transmitters, and issuers, including employers filing

their own Forms 1094-B and 1095-B, should use the guidelines

provided in Pub. 5165, along with the Extensible Markup

Language (XML) Schemas published on IRS.gov.

Reminder. The formatting directions in these instructions are for

the preparation of paper returns. When filing forms electronically,

the formatting set forth in the XML Schemas and Business Rules

published on IRS.gov must be followed rather than the formatting

directions in these instructions. For more information regarding

electronic filing, see Pubs. 5164 and 5165.

Substitute Returns Filed With the IRS

See Pub. 5223, General Rules and Specifications for Affordable

Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C,

and 1095-C, for specifications for private printing of substitute

information returns. You may not request special consideration.

Only forms that conform to the official form and the specifications

in Pub. 5223 are acceptable for filing with the IRS. Substitute

returns filed with the IRS must be printed in landscape format.

Void Box

Don’t use this box on Form 1095-B.

Corrected Form 1095-B

For information about filing corrections for electronically filed

forms, see section 7.1 of Pub. 5165. A corrected return should

be filed as soon as possible after an error is discovered. File

corrected returns as follows.

• Form 1095-B: Fully complete Form 1095-B and enter an “X”

in the “CORRECTED” checkbox. File a Form 1094-B

Transmittal with the corrected Forms 1095-B. (Do not file a

corrected Form 1094-B.)

• Recipient’s statement: A copy of the corrected Form 1095-B

must be furnished to the individual who received the original

Form 1095-B.

Note. Enter an “X” in the “CORRECTED” checkbox only when

correcting a Form 1095-B previously filed with the IRS. If you are

correcting a Form 1095-B that was previously furnished to a

recipient, but not filed with the IRS, write, print, or type

“CORRECTED” on the new Form 1095-B furnished to the

recipient.

Tip: See the next chart for examples of errors and step-by-step

instructions for filing corrected returns.

Original Form 1095-B Filed With the IRS and Furnished to the

Recipient

IF any of the following are

incorrect ...

THEN ...

Name of responsible individual

(Part I)

1. Fully complete a new Form

1095-B and enter an “X” in the

“CORRECTED” checkbox.

2. File a Form 1094-B Transmittal

with the corrected Form 1095-B.

3. Furnish a copy of the corrected

Form 1095-B to the person

identified as the responsible

individual.

Origin of the Health Coverage

(Part I)

Social security number (SSN) or

taxpayer identification number

(TIN) (Part I)

Information About Certain

Employer-Sponsored Coverage

(Part II)

Issuer or Other Coverage

Provider (Part III)

Covered Individuals (Part IV)

Caution: You must file a corrected return to report retroactive

changes in coverage.

Example 1. Tim enrolls in health insurance with Ace

Insurance Company in January 2025. Tim fails to pay the

premiums for November and December 2025 and January 2026.

Ace sends Tim a Form 1095-B on January 30, 2026, reporting

coverage for every month in 2025. On February 2, 2026, Ace

cancels Tim’s coverage effective November 3, 2025. Ace must

send Tim a corrected Form 1095-B reporting that Tim was

covered only for January through October 2025. If Ace filed the

Form 1095-B with the IRS, it must file a corrected Form 1095-B

with the IRS reporting coverage only for January through

October 2025.

Example 2. Sharon is enrolled in Medicaid for January

through September 2025. The Medicaid agency files a Form

1095-B and furnishes a statement to Sharon reporting coverage

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Instructions for Forms 1094-B and 1095-B (2025)

for January through September 2025. In April 2026, Sharon is

approved for Medicaid coverage beginning on November 3,

2025. The Medicaid agency must file a corrected Form 1095-B

with the IRS and furnish Sharon a corrected statement reporting

coverage for January through September and November through

December 2025.

Statements Furnished to Individuals

Filers of Form 1095-B must furnish a copy by March 2, 2026, to

the person identified as the "responsible individual" on the form

for coverage in 2025. However, a provider of minimum essential

coverage will be treated as timely furnishing Form 1095-B to

individuals if the form is made available through the provider’s

website and certain conditions are met. See Alternative manner

of furnishing statements, later.

The “responsible individual” is the person who, based on a

relationship to the covered individuals, the primary name on the

coverage, or some other circumstances, should receive the

statement. Generally, the statement recipient should be the

primary taxpayer, if that person is known. A statement recipient

may be a parent if only minor children are covered individuals, a

primary subscriber for insured coverage, an employee or former

employee in the case of employer-sponsored coverage, a

uniformed services sponsor for TRICARE, or another individual

who should receive the statement. Filers may, but aren’t required

to, furnish a statement to more than one recipient.

Copies of Form 1095-B furnished to recipients may include a

truncated SSN or other TIN, if applicable, of the statement

recipient and covered individuals by showing only the last four

digits of the SSN or other TIN and replacing the first five digits

with asterisks (*) or Xs. Copies of Form 1095-B furnished to

recipients may also truncate the employer identification number

(EIN) of an employer reported in Part II, if any. The filer’s EIN may

not be truncated on the statement furnished to recipients.

Truncation of TINs, including EINs, is not allowed on returns filed

with the IRS.

In general, statements must be furnished on paper by mail (or

hand delivered), unless the recipient affirmatively consents to

receive the statement in an electronic format. If mailed, the

statement must be sent to the recipient’s last known permanent

address, or, if no permanent address is known, to the recipient’s

temporary address.

Alternative manner of furnishing statements. A provider of

minimum essential coverage will be treated as timely furnishing

Form 1095-B to individuals if the provider uses the alternative

manner of furnishing statements described in Regulations

section 1.6055-1(g). If the provider is an applicable large

employer (as defined under Regulations section 54.4980H-1(a)

(4)) that offers employer-sponsored self-insured health

coverage, the employer may use the alternative manner of

furnishing for statements to non-full-time employees and

nonemployees who are enrolled in the self-insured health

coverage. See Who Must File, earlier. To use the alternative

manner of furnishing statements, the following conditions must

be met. In addition:

• The provider must provide clear and conspicuous notice, in

a location on its website that is reasonably accessible to all

responsible individuals, stating that responsible individuals

may receive a copy of their statement upon request. The

notice must include an email address, a physical address to

which a request for a statement may be sent, and a

telephone number that responsible individuals may use to

contact the provider with any questions. A notice posted on

a provider’s website must be written in plain, non-technical

terms and with letters of a font size large enough, including

any visual clues or graphical figures, to call to a viewer’s

attention that the information pertains to tax statements

reporting that individuals had health coverage. For example,

Instructions for Forms 1094-B and 1095-B (2025)

a provider’s website provides a clear and conspicuous

notice if it (1) includes a statement on the main page—or a

link on the main page, reading “Tax Information,” to a

secondary page that includes a statement—in capital

letters, “IMPORTANT HEALTH COVERAGE TAX

DOCUMENTS;” (2) explains how responsible individuals

may request a copy of Form 1095-B, Health Coverage (or,

for an applicable large employer member that sponsors a

self-insured group health plan and makes a return in

accordance with Regulations section 1.6055-1(f)(2)(i),

explains how non-full-time employees and nonemployees

who are enrolled in the plan may request a copy of Form

1095-C, Employer-Provided Health Insurance Offer and

Coverage); and (3) includes the provider’s email address,

mailing address, and telephone number;

• The provider must post the notice on its website by March 3,

2025, and retain the notice in the same location on its

website through October 15, 2025; and

• The provider must furnish the statement to a requesting

responsible individual within 30 days of the date the request

is received. To satisfy this requirement, the provider may

furnish the statement electronically if the recipient

affirmatively consents.

Effective January 31, 2024, employers no longer have to

automatically send Form 1095-B to individuals. Employers can

now post a notice on its website informing individuals that they

may request a copy of the statement. The requirement to provide

the statement is met as long as the notice satisfies the

requirements set forth and above is:

• Clear, conspicuous, and reasonably accessible to all

responsible individuals;

• Timely posted, which for tax year 2025 is by March 2, 2026,

and retained until October 15 of the filing year; and

• Furnished to the individual no later than the later of January

31, 2026, or 30 days after the date of the request.

For additional guidance, see IRS.gov/irb/

2025-11_IRB#NOT-2025-15.

Consent to furnish statement electronically. Except as

provided below, a filer is required to obtain affirmative consent to

furnish a statement electronically. The requirement to obtain

affirmative consent to furnish a statement electronically ensures

that statements are sent electronically only to individuals who

are able to access them. The consent must relate specifically to

receiving Form 1095-B electronically. A recipient may consent on

paper or electronically, such as by email. If consent is on paper,

the recipient must confirm the consent electronically. A

statement may be furnished electronically by email or by

informing the recipient how to access the statement on the filer’s

website. Statements reporting coverage under an expatriate

health plan, however, may be furnished electronically unless the

recipient has explicitly refused to consent to receive the

statement in an electronic format.

Extension of time to furnish statement to recipients. The

due date for furnishing Form 1095-B is automatically extended

from February 2, 2026, to March 2, 2026. Thus, no additional

extensions will be granted.

Substitute Statements to Recipients

If you aren’t using the official IRS form to furnish statements to

recipients, see Pub. 5223, which explains the requirements for

format and content of substitute statements to recipients. You

may develop them yourself or buy them from a private printer.

Information Reporting Penalties

A provider of minimum essential coverage that fails to comply

with the information reporting requirements may be subject to

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penalties for failure to file correct information returns and failure

to furnish correct payee statements. For returns required to be

filed and statements required to be furnished for 2025 tax year

returns, the following apply.

• The penalty for failure to file a correct information return is

$340 for each return for which the failure occurs, with the

total penalty for a calendar year not to exceed $4,098,500.

• The penalty for failure to provide a correct payee statement

is $340 for each statement for which the failure occurs, with

the total penalty for a calendar year not to exceed

$4,098,500.

• There are lower annual maximums applicable to small

businesses with average gross receipts of $5 million or less.

• The penalty per return increases to $680 with no annual

maximum limitation if there is intentional disregard of the

requirement to file the returns and furnish payee statements.

Waiver of Penalties

The penalties may be waived if the failure was due to reasonable

cause and not willful neglect. See section 6724, Regulations

section 301.6724-1, and Regulations section 1.6055-1(h). For

additional information, see Pub. 1586.

Specific Instructions for Form 1094-B

Line 1. Enter the filer’s complete name.

Line 2. Enter the filer’s nine-digit employer identification number

(EIN). If you don’t have an EIN, you may apply for one online at

IRS.gov/EIN. You may also apply by faxing or mailing Form SS-4,

Application for Employer Identification Number, to the IRS. See

the Instructions for Form SS-4 and Pub. 1635 for more

information.

Lines 3 and 4. Enter the name and telephone number,

including area code, of the person to contact who is responsible

for answering any questions from the IRS regarding the filing of

or information reported on Form 1094-B or 1095-B.

Lines 5–8. Enter the filer’s complete address where all

correspondence will be sent. If mail is delivered to a P.O. box and

not a street address, enter the box number instead of the street

address.

Line 9. Enter the total number of Forms 1095-B that are

transmitted with Form 1094-B.

Specific Instructions for Form 1095-B

Part I—Responsible Individual

Line 1. Enter the name of the responsible individual (statement

recipient). See the description of who is a “responsible

individual” under Statements Furnished to Individuals, earlier.

Line 2. Enter the nine-digit social security number (SSN) of the

responsible individual (111-11-1111). If the responsible

individual doesn’t have an SSN, enter the responsible

individual’s other TIN. No SSN or other TIN is required if the

responsible individual isn’t a covered individual identified in Part

IV. See Statements Furnished to Individuals, earlier, for

information on truncating the SSN or other TIN.

Line 8. Enter the letter identifying the Origin of the Health

Coverage. See Who Must File, earlier, to determine which types

of coverage fall under each category listed below.

A. Small Business Health Options Program (SHOP).

B. Employer-sponsored coverage, except for an individual

coverage HRA.

C. Government-sponsored program.

D. Individual market insurance.

E. Multiemployer plan.

F. Other designated minimum essential coverage.

G. Employer-sponsored coverage that is an individual coverage

HRA.

Line 9. For 2025, leave this line blank.

Part II—Information About Certain

Employer-Sponsored Coverage

This part is completed only by issuers or carriers of insured

group health plans, including coverage purchased through the

SHOP.

Tip: Insurance companies entering code A or B on line 8 will

complete Part II. Employers reporting self-insured group health

plan coverage on Form 1095-B, except for an individual

coverage HRA, enter code B on line 8, but don’t complete Part II.

If you entered code B for self-insured coverage, skip Part II and

go to Part III.

Lines 10–15. Enter the name, EIN, and complete mailing

address for the employer sponsoring the coverage. If mail isn’t

delivered to the street address and the employer has a P.O. box,

enter the box number instead of the street address. See

Statements Furnished to Individuals, earlier, for information on

truncating the employer’s EIN. If the employer is a member of a

controlled group, enter information for the specific controlled

group member that is the covered employee’s employer. If the

coverage is provided through an association or a Multiple

Employer Welfare Arrangement, enter information for the

participating employer of the covered employee. Don’t complete

Part II if the coverage is provided through a multiemployer plan.

Part III—Issuer or Other Coverage Provider

Lines 16–22. Enter your name, EIN, and complete mailing

address. The provider of the coverage is the issuer or carrier of

insured coverage, sponsor of a self-insured employer plan,

government agency providing government-sponsored coverage,

or other coverage sponsor. Enter on line 18 the telephone

number that an individual seeking additional information may call

to speak to a person.

Part IV—Covered Individuals

Column (a). Enter the name of each covered individual.

Column (b). Enter the nine-digit SSN or other TIN for each

covered individual (111-11-1111). The field may be left blank if

the covered individual doesn’t have a TIN. See Statements

Furnished to Individuals, earlier, for information on truncating the

SSN or other TIN.

Column (c). Enter a date of birth (YYYY/MM/DD) for the

covered individual only if an SSN or other TIN isn’t entered in

column (b).

Line 3. Enter the responsible individual’s date of birth

(YYYY/MM/DD) only if line 2 is blank.

Column (d). Check this box if the individual was covered for at

least 1 day per month for all 12 months of the calendar year.

Lines 4–7. Enter the complete mailing address of the

responsible individual. If mail isn’t delivered to the street address

and the responsible individual has a P.O. box, enter the box

number instead of the street address.

Column (e). If the individual wasn’t covered for all 12 months,

check the applicable box(es) for the month(s) in which the

individual was covered for at least 1 day.

If there are more than six covered individuals, complete this

information for the additional covered individuals on Part IV,

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Instructions for Forms 1094-B and 1095-B (2025)

Continuation Sheet(s). Do not count the Continuation Sheet(s)

as additional Forms 1095-B in the count of forms submitted with

the accompanying Form 1094-B.

their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

Privacy Act and Paperwork Reduction Act Notice. We ask

for the information on these forms to carry out the Internal

Revenue laws of the United States and the Patient Protection

and Affordable Care Act. Our legal right to ask for the information

on this form is Internal Revenue Code section 6055 and its

regulations. Providing false or fraudulent information may subject

you to penalties. We may disclose this information to the

Department of Justice for civil or criminal investigation, and to

cities, states, and the District of Columbia for use in

administering their tax laws. We may also disclose this

information to other countries under a tax treaty, to federal and

state agencies to enforce federal nontax criminal laws, or to

federal law enforcement and intelligence agencies to combat

terrorism.

You aren’t required to provide the information requested on a

form that is subject to the Paperwork Reduction Act unless the

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

The time needed to complete the following forms will vary

depending on individual circumstances. The estimated average

time is:

Instructions for Forms 1094-B and 1095-B (2025)

Form 1094-B . . . . . . . . . . . . . . .

10 min.

Form 1095-B . . . . . . . . . . . . . . .

1 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would

be happy to hear from you. You can send us comments from

IRS.gov/FormComments. Or you can write to the Internal

Revenue Service, Tax Forms and Publications Division, 1111

Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t

send the form to this office.

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