Form 1095-B Line by Line Filing Instructions for Employers

Form 1095-B is used to report health coverage information to the IRS regarding individuals who are covered by minimum essential coverage.

Eligibility for certain types of minimum essential coverage can affect a taxpayer's eligibility for a premium
tax credit.

Any health coverage providers who offer minimum essential coverage to an individual should furnish a copy of
ACA Form 1095-B to the individuals by March 03, 2025.

Health Coverage Providers must also file ACA Forms 1094-B and 1095-B to the IRS by March 31, 2025, if you choose to file electronically. The Form should be filed by
February 28, 2025, if filing on paper.

Click here for the state filing deadlines.

Instructions on How to Fill Out Form 1095-B?

The following information is needed when
filing ACA Form 1095-B

1. Instruction to complete Part I, Responsible Individual

Before proceeding further to fill the offer of health coverage details, the IRS requires you to complete a few basic information about the individuals.

You will need the following information to complete Line 1-9 in Part I of Form 1095-B.

• The individual’s basic information such as their Name, SSN, Date of Birth, Address

2. Instruction to complete Part II, Information About Certain Employer-Sponsored Coverage

This part II is filed only by issuers or carriers of insured group health plans, including coverage purchased through the SHOP.

You will need the following information to complete Line 10-15 in Part II of Form 1095-B.

• The employer’s basic information such as their Name, SSN, Date of Birth, Address for the employer sponsoring the coverage

3. Instruction to complete Part III, Issuer or Other Coverage Provider

You will need the following information to complete Line 16-22 in Part III of Form 1095-B.

• The Issuer’s basic information such as their Name, SSN, Date of Birth, 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.

4. Instruction to complete Part IV, Covered Individuals

• You will need the following information to complete Line 16-22 in Part III of Form 1095-B.
  • The covered individual’s details such as their Name, SSN, month of coverage offered

There are 5 Columns in Part IV of Form 1095-B

• 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)
• 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).
• 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.
• Column e - If the individual wasn't covered for all 12 months, check the applicable box(es) for the months in which the individual was covered for at least 1 day.

Requirements for reporting ICHRA on ACA Form 1095-B

The ACA Form 1095-B can be filed either electronically or by paper with the IRS.

However, the IRS encourages organizations to file electronically. By E-filing, the IRS can process your returns at a faster rate and you can learn the status of your submission instantly.

Choose an Electronic filing method for quick, secure, and accurate filing.
E-file ACA Form 1095-B Now

If you choose to paper file ACA Form 1095-B, download the ACA Form 1095-B, fill in the necessary details, and then send it to the IRS by the address mentioned here.

Choose the ACA Reporting vendor like ACAwise to take care of e-filing your ACA Form 1095-B!

ACAwise is a comprehensive ACA reporting solution provider that can help you to get started with your
ACA reporting now.

ACAwise helps to e-file your ACA Form 1095-B with the IRS, State and distribute the 1095 copies to your employees on-time. ACAwise is equipped to handle special scenarios such as ICHRA, COBRA, Rehire, terminated, etc.