ACA Forms › IRS Form 1094-B: Transmittal of Health Coverage Information Returns
At a Glance
Form 1094-B is the transmittal form that accompanies Form 1095-B when filing with the IRS. It serves as a summary document for health coverage providers reporting minimum essential coverage. This page covers what data is required, filing deadlines, penalties, and how to e-file using BoomTax.
Frequently Asked Questions
What is Form 1094-B?
Form 1094-B functions as the summary document for Form 1095-B during the yearly IRS filing process.
In tandem, Forms 1094-B and 1095-B are used to detail the specifics of healthcare coverage offered by healthcare institutions to individuals and validate if an individual and their dependents received a minimum level of qualifying health insurance coverage from the provider during the calendar year.
What is Form 1095-B?
Form 1095-B is an information return filed by health insurance providers or employers offering self-funded coverage with fewer than 50 full-time + full-time equivalent employees.
Insurance Providers
OR
Self-Funded Small Employers
less than 50 full-time + full-time equivalent employees
Learn more about what Form 1095-B is for Tax Year 2025.
What is the deadline to submit ACA Form 1094-B?
Here are the critical dates for filing and distributing Form 1095-B deadlines.
March 2nd, 2026
Paper File Deadline
March 2nd, 2026
Employee Copy Deadline
March 31st, 2026
E-File Deadline
What data is needed to file Form 1094-B?
The following information is required to complete Form 1094-B:
- Filer's information (name, EIN, contact info, address)
- Employer information (name, EIN, address) - This is only required for particular employer-sponsored coverage.
- Total number of Forms 1095-B submitted with the Form 1094-B
Takes Only 30 Seconds
How Do You File ACA Forms Online?
Generally, ACA filing is handled by self-filing or by using an ACA Software provider:
- Simple format for data import (like Excel)
- Can often use your payroll files directly
- No testing, TCC, or IRS account required
- Can help with questions/coding
Self-Filing
- Format requires custom software development
- Filing system can be slow and unreliable
- Requires testing, TCC, and personal info
- Errors and issues reported can be cryptic
Learn more about filing ACA Forms online.
How can I Request an Extension for Filing ACA Form 1095-B or 1095-C?
If you can't file ACA Form 1095-B or 1095-C on time, you can request an automatic, 30-day extension by filing Form 8809
OR by requesting a time extension directly from BoomTax.
Learn to request an ACA Form extension or check out our ACA form deadlines.
What are the penalties for not submitting ACA Forms 1095-B & 1095-C?
The IRS determines ACA penalties based on various factors, including missing the deadline, providing incorrect information, or using paper forms when electronic filing is required.
The IRS has increased the penalty amounts for the 2026 filing year.
Failure to file ACA 1095 Forms 2026
$340 per form
up to$1,366,000 per year (smaller businesses)
$4,098,500 per year
Failure to furnish ACA 1095 Forms 2026
$340 per form
up to$1,366,000 per year (smaller businesses)
$4,098,500 per year
Intentionally not filing for 2026
$680 per form
no maximum penalty
Can I submit ACA 1095 Forms with BoomTax?
BoomTax will streamline your ACA filing process in 3 simple steps!
Import Your Data
You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.
Step-By-Step Wizard
We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.
E-File & Mail Employee Copies
Once your data is loaded, you can e-file and distribute employee copies in minutes.
All Features Included
Purchasing any BoomTax package will give you everything you need to complete your filing.
This includes:
- Federal E-File
- State E-File (ACA and 1099 CF/SF)
- Recipient Copy Download as PDF
- Official IRS Copy Download as PDF
- Unlimited Corrections
1094-B Bulk Import
Import many companies in one spreadsheet to simplify data input.
Data Validation
We validate your data against hundreds of IRS rules.
Hands Off E-File
No IRS registration or testing required.
Free Corrections
Make as many changes as needed for free.
Author
Michaela Porterfield
Content Writer at BoomTax
View all posts
Dedicated to simplifying complex IRS regulations for employers, with expertise in ACA, 1099, and W-2 compliance.
BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.
