When it comes to ACA reporting, many employers and insurance providers find it confusing to determine whether to use Form 1095-B or Form 1095-C. While these forms serve similar purposes — reporting health coverage information to the IRS — knowing which form applies to your organization depends on your size and type of health plan.
To make this easier, TaxBandits has created a simple guide to help you understand the difference between the two forms and how to file them correctly.
What is Form 1095-B?
Form 1095-B is used to report details about individuals who have minimum essential health coverage (MEC). This form satisfies IRS Section 6055 requirements.
Who Should File Form 1095-B?
- Health insurance carriers and issuers
- Small employers (fewer than 50 full-time employees) that offer self-insured health plans
- Government-sponsored programs and multiemployer plans
- Employers offering self-insured coverage to non-employees (e.g., retirees, COBRA participants) can report that coverage on Part III of Form 1095-B.
Each 1095-B filed with the IRS must be accompanied by a transmittal Form 1094-B, which serves as a summary or cover sheet.
1095-B Filing Deadlines:
- Employee Copy Deadline: March 3, 2025
- IRS Paper Filing Deadline: February 28, 2025
- IRS Electronic Filing Deadline: March 31, 2025
Employers must also provide a copy of Form 1095-B to each covered individual to avoid potential penalties.
What is Form 1095-C?
Form 1095-C is required for Applicable Large Employers (ALEs) — those with 50 or more full-time or full-time equivalent employees — to report coverage information under IRS Sections 6055 and 6056.
This form is used to show:
- Whether the employer offered affordable, minimum-value coverage
- The type of coverage offered to each full-time employee
- Enrollment details for those covered
Who Should File Form 1095-C?
- Applicable Large Employers (ALEs) with 50 or more full-time employees (including equivalents) are required to report the health coverage they offer.
- ALEs that provide self-insured health plans must complete Parts I, II, and III of Form 1095-C.
- They may also use Form 1095-C to report coverage provided to non-employees, such as retirees or COBRA participants, enrolled in their self-insured plans.
Each 1095-C must be filed with a transmittal Form 1094-C, which includes employer details and the total number of forms submitted.
1095-C Filing Deadlines:
- Employee Copy Deadline: March 3, 2025
- IRS Paper Filing Deadline: February 28, 2025
- IRS Electronic Filing Deadline: March 31, 2025
Need Help Filing?
Not sure which ACA form your business needs to file? The experts at TaxBandits are ready to assist you. As an IRS-authorized e-file provider, TaxBandits delivers secure, accurate, and stress-free solutions for filing Form 1095-B and 1095-C.
Get started with your ACA reporting today and ensure compliance with confidence only with TaxBandits.
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