ACA Forms › What is Form 1095-B 2026?
At a Glance
Form 1095-B is used by health coverage providers such as insurers and small employers to report minimum essential coverage under the Affordable Care Act. The form documents enrolled individuals and their coverage periods throughout the year. Unlike Form 1095-C (used by large employers), Form 1095-B is filed with transmittal Form 1094-B and submitted to the IRS along with copies distributed to covered individuals.
The Affordable Care Act (ACA) was implemented to make healthcare access more attainable for all U.S. citizens. Tax Forms, such as Form 1095-B, were also introduced to ensure that ACA requirements were being upheld. Coverage providers, such as insurers and small employers, must submit Form 1095-B for any enrolled individuals.
This article is an exhaustive guide to understanding Form 1095-B for the 2025 tax year.
Commonly Asked Questions
How are the B and C Series Forms Different?
B Series
Filed by:
- Insurance companies
- Employers that offer coverage on a self-funded plan with less than 50 full-time + full-time equivalent employees
Consists of:
Form 1094-B
1 per Issuer
Form 1095-B
1 per Responsible Individual
A 1094-B and its 1095-Bs MUST be filed together
C Series
Filed by:
- Employers that offer coverage to at least 50 full-time + full-time equivalent employees
- Includes employers with self-funded, fully-funded, ICHRA, and union-based plans
Consists of:
Form 1094-C
1 per Applicable Large Employer (ALE)
Form 1095-C
1 per Eligible Employee
A 1094-C and its 1095-Cs MUST be filed together
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 Data is Necessary to File ACA Form 1095-B Electronically?
-
Personal Details: Name, EIN, and Address
-
Employer/Coverage Provider Information: Name, EIN, and Address
-
Details of Issuer: Name, EIN, and Address
Consult our 1095-B guide to understand how to complete your Form 1095-B.
What are Form 1095-B Line 8 Codes?
| Code | Definition |
|---|---|
A |
Small Business Health Options Program (SHOP) |
B |
Employer-sponsored coverage, except for an ICHRA |
C |
Government-sponsored program |
D |
Individual market insurance |
E |
Multiemployer plan |
F |
Other designated minimum essential coverage |
G |
Employer-sponsored ICHRA |
For broken-down examples of ACA Codes Line 8 on Form 1095-B, download our PDF Line 8 Code Guidance.
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
1095-B Bulk Import
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What Other Forms Must be Submitted Along with 1095-B?
Form 1094-B is a summary form and cover sheet for the 1095-B forms sent to the IRS. Filers should include the following information on Form 1094-B:
- Filer's information (name, EIN, contact info, address)
- Employer information (name, EIN, address) - This is only required for certain employer-sponsored coverage.
- Total number of Forms 1095-B submitted with the Form 1094-B
Note: Generally, a 1094-B is only filled out when paper filing, as ACA software will automatically create this before submitting.
What is the deadline to submit ACA Form 1095-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
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.
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
What is the ACA 1095 Form Mailing Address?
Send your ACA Forms to the IRS based on the business location:
| 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
P.O. Box 149213
Austin, TX 73301
Internal Revenue Service Center
P.O. Box 149213
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
P.O. Box 219256
Kansas City, MO 64121-9256
To learn more about ACA forms, visit our deadlines page.
Can I submit ACA 1095 Forms with BoomTax?
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Author
Ryan Casarez
Software Engineer at BoomTax
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Specializes in IRS compliance technology and building secure, efficient tax reporting solutions.
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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.
