Form 1095-B: Reporting Minimum Essential Coverage

What Form 1095-B reports

Form 1095-B reports certain information about individuals enrolled in minimum essential coverage. The form identifies the coverage provider, the responsible individual, covered individuals, and the months of coverage.

Who generally files

Every person that provides minimum essential coverage generally has a federal reporting obligation under Internal Revenue Code section 6055. Depending on the arrangement, the filer may be an insurance issuer, government program, or the sponsor of a self-insured plan. Applicable large employers sponsoring self-insured plans generally use Form 1095-C for full-time employees rather than Form 1095-B.

Current furnishing rule

For 2025 coverage, a coverage provider may satisfy the individual-furnishing requirement through the IRS alternative manner of furnishing. The provider must post a clear, conspicuous, accessible website notice explaining how an individual can request the statement, include required contact information, retain the notice through October 15, 2026, and provide a requested statement within the required response period.

This alternative does not eliminate the obligation to file required forms with the IRS.

Operational checklist

• Confirm which entity is the reporting provider for each coverage arrangement.
• Validate covered-life and month-of-coverage data.
• Determine whether the aggregate electronic-filing threshold applies.
• If using alternative furnishing, ensure the website notice meets every IRS condition.
• Maintain correction and record-retention procedures.

This resource is provided for general educational purposes and does not constitute legal, tax, benefits, or other professional advice. Requirements and individual circumstances vary. Confirm current rules with authoritative sources and qualified advisors.