Understanding the Difference Between Form 1095-B and Form 1095-C

Introduction: Why Understanding 1095-B vs 1095-C Matters

If you are an employer, HR professional, benefits administrator, or simply an individual who received tax documents during the first quarter of the year, you have likely encountered IRS Form 1095-B or Form 1095-C. Understanding the difference between 1095-B vs 1095-C is essential for proper compliance with the Affordable Care Act (ACA) and for understanding your health coverage reporting obligations. While both forms report health insurance coverage information to the IRS, they serve fundamentally different purposes and are filed by different entities.

The confusion between these two forms is understandable. Both are part of the ACA's information reporting requirements, both document health coverage, and both have similar filing deadlines. However, mixing them up or filing the wrong form can result in significant penalties, missed compliance obligations, and confusion for recipients. For employers, the consequences of improper filing can include penalties of up to $330 per form for late or incorrect submissions, with no annual cap for intentional disregard. The IRS has collected hundreds of millions of dollars in ACA-related penalties, making proper compliance a critical business concern.

This comprehensive guide explains everything you need to know about 1095-B vs 1095-C. We will cover who files each form, what information each contains, the key differences in purpose and structure, when you might receive both forms, filing deadlines, and common mistakes to avoid. Whether you are an Applicable Large Employer determining which form to file, a small business owner trying to understand your obligations, or an employee who wants to understand the forms they received, this guide provides the clarity you need.

Key topics covered in this guide include:

  • Form purposes: Why Form 1095-B and Form 1095-C exist
  • Who files each form: Insurers, employers, and government programs
  • Form structure: Comparing the parts and sections of each form
  • Self-insured vs. fully-insured: How insurance type affects reporting
  • Recipient scenarios: When you might receive one or both forms
  • Filing deadlines: Key dates for both forms
  • Penalties: Consequences of non-compliance
  • State requirements: Additional state-level obligations

What is Form 1095-B? Purpose and Overview

The Purpose of Form 1095-B

Understanding the 1095-B vs 1095-C distinction begins with understanding each form's purpose. Form 1095-B, officially titled "Health Coverage," is an IRS information return used to report that an individual had minimum essential coverage (MEC) during the tax year. The form documents which individuals were enrolled in qualifying health coverage and for which months, providing the IRS with information to verify health coverage status.

Form 1095-B was created under Internal Revenue Code Section 6055, which requires providers of minimum essential coverage to report coverage information to the IRS and to covered individuals. The form exists primarily to document that individuals maintained qualifying health coverage, which was particularly important during the years when the individual mandate penalty was actively enforced. Although the individual mandate penalty was reduced to $0 at the federal level starting in 2019, several states maintain their own individual mandates, and Form 1095-B remains required for IRS information reporting purposes.

The key function of Form 1095-B is to answer a simple question: Did this individual have minimum essential coverage during the tax year, and if so, for which months? The form provides a record that can be used to verify coverage status, though individuals generally do not need the form to file their personal tax returns. The IRS has stated that taxpayers should not wait for Form 1095-B before filing and do not need to attach it to their tax returns.

Who Files Form 1095-B

When comparing 1095-B vs 1095-C, one of the most important distinctions is who files each form. Form 1095-B is filed by:

  • Health insurance issuers: Insurance companies that provide fully-insured health coverage file 1095-B for all individuals enrolled in their plans. This includes major health insurers providing individual, small group, and large group policies.
  • Government-sponsored programs: Medicaid, Medicare, CHIP (Children's Health Insurance Program), TRICARE, and other government health programs file 1095-B for their enrollees.
  • Small self-insured employers: Employers who are NOT Applicable Large Employers (those with fewer than 50 full-time employees) but who sponsor self-insured health plans must file 1095-B rather than 1095-C.
  • Multiemployer plans: Some multiemployer health plans file 1095-B to report coverage for participants.

Importantly, large employers (those with 50 or more full-time employees) do NOT file Form 1095-B, even if they have a fully-insured health plan. Large employers file Form 1095-C, and if their plan is fully-insured, the insurance company separately files Form 1095-B. This is a critical point in understanding 1095-B vs 1095-C.

Form 1095-B Structure

Form 1095-B contains four main parts that capture all necessary coverage information:

Part Title Information Reported
Part I Responsible Individual Name, SSN/DOB, and address of the person responsible for the policy (typically the policyholder or subscriber)
Part II Employer-Sponsored Coverage Information about the employer if the coverage is employer-sponsored (employer name, EIN, address)
Part III Issuer or Other Coverage Provider Name, EIN, and contact information of the entity providing the coverage (insurance company, government program, etc.)
Part IV Covered Individuals Names, SSNs/DOBs, and months of coverage for each individual covered under the policy

The form is transmitted to the IRS using Form 1094-B (Transmittal of Health Coverage Information Returns), which provides summary information about the filing entity and the number of 1095-B forms being submitted.

What is Form 1095-C? Purpose and Overview

The Purpose of Form 1095-C

On the other side of the 1095-B vs 1095-C comparison is Form 1095-C, officially titled "Employer-Provided Health Insurance Offer and Coverage." This form serves a fundamentally different purpose than Form 1095-B. While 1095-B simply reports that coverage existed, Form 1095-C reports what coverage was offered by large employers to their full-time employees, whether employees enrolled, and the affordability of the offered coverage.

Form 1095-C was created under Internal Revenue Code Section 6056, which requires Applicable Large Employers to report information about the health coverage they offer to full-time employees. The form enables the IRS to enforce the employer shared responsibility provisions (the "employer mandate") of the ACA, which can impose penalties on large employers that either fail to offer coverage to substantially all full-time employees or offer coverage that is unaffordable or lacks minimum value.

The dual purpose of Form 1095-C makes it more complex than Form 1095-B. First, it documents whether the employer met its obligation to offer qualifying coverage to full-time employees. Second, for self-insured employers, it also documents who actually enrolled in coverage (similar to 1095-B's function). This dual nature is central to understanding the 1095-B vs 1095-C distinction.

Who Files Form 1095-C

Form 1095-C is filed exclusively by Applicable Large Employers (ALEs). An ALE is defined as an employer that employed an average of at least 50 full-time employees (including full-time equivalent employees) during the prior calendar year. This determination is made annually based on the prior year's workforce.

Who qualifies as an Applicable Large Employer:

  • 50+ full-time employees: Organizations with at least 50 employees working 30 or more hours per week
  • Full-time equivalent calculation: Part-time employee hours are aggregated using the FTE calculation method and added to the full-time employee count
  • Controlled groups: Related companies under common ownership are combined for the 50-employee threshold test
  • Seasonal worker exception: In some cases, seasonal workers who work fewer than 120 days can be excluded

ALEs must file Form 1095-C for every individual who was a full-time employee for any month during the tax year. This includes current employees, terminated employees, employees on leave, and newly hired employees who achieved full-time status for even a single month. Part-time employees who never met full-time status do not receive Form 1095-C (with limited exceptions for self-insured coverage).

Form 1095-C Structure

Form 1095-C has three parts, with Part III being conditional based on whether the employer offers self-insured coverage:

Part Title Information Reported
Part I Employee and Employer Information Employee name, SSN, address; Employer name, EIN, address, contact information
Part II Employee Offer and Coverage Line 14-16 codes indicating what coverage was offered, the employee's share of the premium, and applicable safe harbors for each month
Part III Covered Individuals (Self-Insured Only) Names, SSNs/DOBs, and months of coverage for all individuals enrolled in self-insured coverage (employee and dependents)

Form 1095-C is transmitted to the IRS using Form 1094-C (Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns), which provides summary information about the ALE, including workforce size, months coverage was offered, and whether the employer is part of a controlled group.

Key Differences: 1095-B vs 1095-C Comparison

Side-by-Side Comparison

The following table provides a comprehensive comparison of 1095-B vs 1095-C across all key dimensions:

Characteristic Form 1095-B Form 1095-C
Official Title Health Coverage Employer-Provided Health Insurance Offer and Coverage
IRC Section Section 6055 Section 6056
Primary Purpose Report that individuals had minimum essential coverage Report offers of coverage by large employers and employee enrollment (for self-insured)
Who Files Insurance companies, government programs, small self-insured employers Applicable Large Employers (50+ full-time employees)
Who Receives Anyone enrolled in the coverage being reported Full-time employees of ALEs
Reports Offers of Coverage No Yes (Part II)
Reports Actual Coverage Yes (Part IV) Yes, but only for self-insured plans (Part III)
Includes Affordability Info No Yes (Line 15 premium amount, Line 16 safe harbors)
Transmittal Form Form 1094-B Form 1094-C
Employer Mandate Compliance Not applicable Yes - used to enforce employer shared responsibility
Number of Parts 4 parts 3 parts (Part III conditional)

The Fundamental Distinction

The most important thing to understand about 1095-B vs 1095-C is their fundamental difference in purpose:

  • Form 1095-B asks: "Did this person have minimum essential coverage, and for which months?"
  • Form 1095-C asks: "Did this large employer offer qualifying coverage to this full-time employee, and if self-insured, did the employee enroll?"

Form 1095-B is about coverage that existed. Form 1095-C is about coverage that was offered (and, for self-insured plans, whether it was accepted). This distinction reflects the different compliance objectives: 1095-B supports verification of individual coverage status, while 1095-C supports enforcement of the employer mandate.

Self-Insured vs. Fully-Insured: A Critical Factor

One of the most confusing aspects of 1095-B vs 1095-C involves the interaction between the forms and different types of employer health plans. The type of health plan an employer offers significantly affects which forms are filed and who files them.

Fully-Insured Large Employers:

When an ALE offers a fully-insured health plan (where an insurance company provides and administers the coverage), two separate forms are filed:

  • The employer files Form 1095-C (with Part III blank) to report offers of coverage to full-time employees
  • The insurance company files Form 1095-B to report who actually enrolled in coverage

In this scenario, employees may receive both a 1095-C from their employer and a 1095-B from the insurance company. This is normal and expected.

Self-Insured Large Employers:

When an ALE offers a self-insured health plan (where the employer bears the financial risk of providing coverage), only Form 1095-C is filed:

  • The employer files Form 1095-C with Part III completed, which lists all individuals enrolled in coverage
  • No separate Form 1095-B is needed because Part III of 1095-C serves the same purpose

In this scenario, employees receive only Form 1095-C, which documents both the offer of coverage and actual enrollment.

Small Self-Insured Employers:

Employers with fewer than 50 full-time employees who offer self-insured coverage file Form 1095-B (not 1095-C) because they are not ALEs and are not subject to the employer mandate reporting requirements.

Scenarios: When You Receive One or Both Forms

Scenario 1: Employee at a Large Employer with Fully-Insured Plan

If you work for an Applicable Large Employer that offers a fully-insured health plan through an insurance company:

  • From your employer: You will receive Form 1095-C showing the coverage that was offered to you and any applicable safe harbor codes
  • From the insurance company: If you enrolled in the plan, you (or your dependents) will receive Form 1095-B showing who was covered and for which months

Receiving both forms is completely normal in this situation. The 1095-C documents your employer's compliance with the employer mandate, while the 1095-B documents your actual coverage.

Scenario 2: Employee at a Large Employer with Self-Insured Plan

If you work for an ALE that offers a self-insured health plan:

  • From your employer: You will receive Form 1095-C with Part III completed (if you enrolled), showing both the offer of coverage and who was actually covered
  • No Form 1095-B: You will not receive a separate 1095-B because Part III of your 1095-C serves the same purpose

In this scenario, Form 1095-C is your only ACA reporting document from the employer.

Scenario 3: Employee at a Small Employer

If you work for an employer with fewer than 50 full-time employees:

  • No Form 1095-C: Small employers are not required to file Form 1095-C because they are not ALEs
  • Form 1095-B possible: If you enrolled in a fully-insured plan, the insurance company will send you Form 1095-B. If your employer has a self-insured plan, the employer will send you Form 1095-B.

Scenario 4: Government Health Coverage

If you are enrolled in Medicare, Medicaid, CHIP, TRICARE, or other government health programs:

  • Form 1095-B: You will receive Form 1095-B from the government program documenting your coverage
  • Possible 1095-C: If you also work for an ALE that offers coverage, you may additionally receive Form 1095-C from your employer (even if you declined employer coverage)

Scenario 5: Multiple Coverage Sources

If you have coverage from multiple sources during the year (for example, employer coverage and COBRA, or coverage from two different employers), you may receive multiple forms. This is expected and each form documents a different coverage source or period.

Filing Deadlines and Requirements

Deadline to Furnish Forms to Individuals

Both forms have the same statutory deadline for furnishing copies to individuals. For tax year 2025 (forms distributed in early 2026):

  • Form 1095-B: Must be furnished to covered individuals by March 3, 2026
  • Form 1095-C: Must be furnished to full-time employees by March 3, 2026

This deadline has been extended from the statutory January 31 date through IRS regulatory relief that has been consistently provided in recent years. Forms can be delivered by mail (postmark date determines timeliness) or electronically with proper recipient consent. For more information on employee furnishing deadlines, see our guide on when 1095-C forms are due to employees.

Deadline to File with the IRS

Both forms share the same IRS filing deadlines for tax year 2025:

Filing Method Deadline (TY2025) Requirements
Electronic Filing March 31, 2026 Mandatory for filers submitting 10+ forms
Paper Filing February 28, 2026 Only available for filers with fewer than 10 forms

Since most filers submit 10 or more forms, electronic filing is effectively mandatory for the vast majority of 1095-B and 1095-C filers. Extensions can be requested using Form 8809, which provides an automatic 30-day extension for the IRS filing deadline (but not for the furnishing deadline).

For comprehensive deadline information, see our 2026 deadline guide or ACA filing deadline guide.

State Filing Requirements

Beyond federal requirements, several states have their own individual health insurance mandates and require submission of ACA information directly to state agencies. Understanding 1095-B vs 1095-C state requirements is important for multi-state employers:

  • California: Requires state filing with the Franchise Tax Board
  • New Jersey: Requires state filing with the Division of Taxation
  • Rhode Island: Requires state filing with the Division of Taxation
  • District of Columbia: Requires state filing with the Office of Tax and Revenue
  • Massachusetts: Uses different state-specific forms (Form 1099-HC)

State deadlines generally align with federal deadlines, but employers should verify specific requirements for each state where they have residents or employees.

Penalties for Non-Compliance

Information Return Penalties

Both Form 1095-B and Form 1095-C are subject to the same information return penalty structure under IRC Section 6721 (failure to file with IRS) and Section 6722 (failure to furnish to recipients):

Timing of Correction Penalty Per Form (2025) Maximum (Large Filers)
Corrected within 30 days of due date $60 $630,500
Corrected after 30 days but by August 1 $130 $1,891,500
Not corrected by August 1 $330 $3,783,000
Intentional disregard $660+ (no maximum) Unlimited

These penalties can apply separately to both the IRS filing requirement and the recipient furnishing requirement, potentially doubling exposure. The penalties apply per form, so a large employer filing thousands of 1095-C forms could face substantial liability for widespread errors.

Employer Shared Responsibility Penalty (1095-C Only)

An important distinction in the 1095-B vs 1095-C comparison is that only Form 1095-C relates to the employer shared responsibility penalty (ESRP). This penalty applies only to ALEs and is assessed based on Form 1095-C data:

  • Penalty A (4980H(a)): Approximately $2,900 per full-time employee (minus 30) if coverage is not offered to at least 95% of full-time employees
  • Penalty B (4980H(b)): Approximately $4,350 per full-time employee who receives a premium tax credit because the employer's coverage was unaffordable or lacked minimum value

These penalties are separate from and in addition to the information return penalties. The IRS uses Form 1095-C data to identify employers potentially subject to these penalties and issues Letter 226-J to employers who may owe the ESRP. Employers can respond to Letter 226-J using their 1095-C records to contest proposed penalties.

Form 1095-B filers are not subject to the employer shared responsibility penalty because they are not ALEs (or, in the case of insurance companies and government programs, are not employers of the covered individuals).

Common Mistakes and How to Avoid Them

Filing the Wrong Form

One of the most serious errors in the 1095-B vs 1095-C context is filing the wrong form entirely:

  • Small employer files 1095-C: An employer with fewer than 50 full-time employees should not file Form 1095-C. If they offer self-insured coverage, they file 1095-B instead.
  • Large employer files 1095-B: An ALE must file Form 1095-C for full-time employees, not Form 1095-B. Even if the ALE has a fully-insured plan, the employer files 1095-C and the insurer separately files 1095-B.
  • Insurance company files 1095-C: Insurance companies file Form 1095-B, not 1095-C. Only employers file 1095-C.

To avoid this mistake, carefully determine your ALE status using the 50-employee threshold calculation and understand whether you are an employer, insurer, or other coverage provider.

Incorrect Part III Completion (1095-C)

A common 1095-C error involves Part III:

  • Completing Part III when not required: Employers with fully-insured plans should leave Part III blank. The insurance company reports enrollment on Form 1095-B.
  • Leaving Part III blank when required: Self-insured employers must complete Part III to document who enrolled in coverage.
  • Omitting covered dependents: Part III should include all covered individuals, not just the employee. Dependents must be listed with their SSNs and coverage months.

Missing or Incorrect SSNs

Both forms require accurate Social Security Numbers. Common SSN-related errors include:

  • Incorrect SSN: Transposed digits or typos cause IRS rejections and potential B-notices
  • Name/SSN mismatch: The name on the form must match SSA records exactly
  • Using wrong identifier: If SSN is unavailable despite reasonable efforts, date of birth can be used, but this should be a last resort

Verify SSNs before filing and consider using a TIN matching service to validate numbers against IRS records.

Code Errors on Form 1095-C

The Line 14, 15, and 16 codes on Form 1095-C are a frequent source of errors:

  • Wrong Line 14 code: The code must accurately reflect what coverage was offered (employee only, employee plus dependents, etc.)
  • Missing Line 15 amounts: The employee's share of the lowest-cost self-only coverage must be entered when required
  • Inconsistent safe harbor codes: Safe harbor codes on Line 16 must be applied consistently and appropriately

Review the 1095-C instructions carefully and use software that validates code combinations.

Missing Forms for Terminated or Part-Year Employees

Employers sometimes fail to file forms for employees who are no longer with the company:

  • Terminated employees: Full-time employees who left during the year still need Form 1095-C
  • Part-year full-time: Employees who were full-time for even a single month require a form
  • Wrong address for former employees: Forms must be sent to current addresses, which requires maintaining updated contact information

Frequently Asked Questions About 1095-B vs 1095-C

What is the main difference between Form 1095-B and Form 1095-C?

The main difference is who files each form and what they report. Form 1095-B is filed by insurance companies, government programs, and small self-insured employers to report that individuals had minimum essential coverage. Form 1095-C is filed only by Applicable Large Employers (50+ full-time employees) to report offers of health coverage to full-time employees. Form 1095-B documents coverage that existed; Form 1095-C documents coverage that was offered.

Can I receive both Form 1095-B and Form 1095-C?

Yes, you can receive both forms. This commonly happens when you work for a large employer that offers a fully-insured health plan. Your employer will send you Form 1095-C documenting the coverage offer, and the insurance company will send you Form 1095-B documenting your enrollment. This is normal and expected. If your employer has a self-insured plan, you will typically receive only Form 1095-C with Part III completed.

Do I need these forms to file my tax return?

No, you generally do not need Form 1095-B or Form 1095-C to file your individual tax return. The IRS has stated that taxpayers should not wait for these forms before filing and do not need to attach them to their returns. However, you should keep the forms for your records as documentation of your health coverage, especially if you live in a state with an individual mandate.

Why did I receive Form 1095-C if I declined my employer's health coverage?

Applicable Large Employers must send Form 1095-C to all full-time employees, regardless of whether those employees enrolled in coverage. The form documents what coverage was offered to you, which is separate from whether you accepted it. If you declined coverage, Part II will show the offer that was made, and Part III (if your employer is self-insured) will either be blank or show no coverage months for you.

Who files Form 1095-B for a large employer's fully-insured plan?

When a large employer offers a fully-insured health plan, the insurance company files Form 1095-B for all enrolled individuals. The large employer separately files Form 1095-C for all full-time employees. The employer does not file Form 1095-B because the insurance company handles that reporting responsibility for fully-insured coverage.

What if my employer has fewer than 50 employees but offers self-insured coverage?

Small employers (fewer than 50 full-time employees) who offer self-insured health plans file Form 1095-B, not Form 1095-C. Small employers are not Applicable Large Employers and therefore are not subject to the Section 6056 reporting requirements that mandate Form 1095-C. However, they are still responsible for Section 6055 reporting (Form 1095-B) for their self-insured coverage.

What does Part III of Form 1095-C report?

Part III of Form 1095-C reports the individuals actually enrolled in an employer's self-insured health plan, including the employee and any covered dependents. It lists each covered person's name, SSN or date of birth, and which months they were covered. Part III is only completed by employers with self-insured plans. Employers with fully-insured plans leave Part III blank because the insurance company reports enrollment on Form 1095-B.

What are the penalties for not filing Form 1095-B or 1095-C?

Penalties for failing to file or furnish these forms range from $60 per form (if corrected within 30 days) to $330 per form (if not corrected by August 1). For intentional disregard, penalties are at least $660 per form with no cap. Large employers filing 1095-C may also face additional employer shared responsibility penalties of $2,900 or more per employee if they fail to offer qualifying coverage to substantially all full-time employees.

Can I file corrections if I made errors on these forms?

Yes, you can and should file corrections if you discover errors. For both forms, corrections involve filing a corrected form with the "Corrected" checkbox marked. Correcting errors promptly reduces penalty exposure since earlier corrections have lower per-form penalties. BoomTax offers unlimited free corrections for all filings, making it easy to fix errors without additional cost.

Do state filing requirements differ for 1095-B vs 1095-C?

State requirements generally apply to both forms similarly, though specific state procedures may vary. States with individual mandates (California, New Jersey, Rhode Island, D.C., Massachusetts) require submission of health coverage information, which may include both 1095-B and 1095-C data depending on your situation. Massachusetts uses a different state-specific form (1099-HC). Check each applicable state's requirements for specific filing procedures.

What is Form 1094-B and Form 1094-C?

Forms 1094-B and 1094-C are the transmittal forms that accompany 1095-B and 1095-C filings, respectively. Form 1094-B transmits Form 1095-B filings and provides summary information about the filer. Form 1094-C transmits Form 1095-C filings and includes additional information about the Applicable Large Employer, such as total employee counts, whether the employer is part of a controlled group, and months coverage was offered. Both transmittal forms are required when filing with the IRS.

How do I know if my employer is an Applicable Large Employer?

Your employer is an Applicable Large Employer if they had an average of 50 or more full-time employees (including full-time equivalent employees) during the prior calendar year. If you receive Form 1095-C from your employer, that indicates they have determined they meet ALE status. If you only receive Form 1095-B (from an insurance company), your employer may be a small employer that is not required to file 1095-C.

How BoomTax Simplifies ACA Form Filing

Whether you need to file Form 1095-B or Form 1095-C, BoomTax provides a comprehensive solution that simplifies every aspect of ACA compliance:

  • Both Form Types Supported: BoomTax handles both Form 1095-B and Form 1095-C filing, so you can manage all your ACA reporting in one platform regardless of your employer size or plan type.
  • Bulk Data Import: Upload employee and coverage data from Excel, CSV, or integrate with payroll systems like ADP, Workday, UKG, and Paylocity. No manual data entry for large filings.
  • Automatic Validation: BoomTax validates your data against 500+ IRS business rules before filing, catching errors in employee information, coverage codes, and form structure before they cause rejections.
  • Code Selection Assistance: Built-in guidance helps you select the correct Line 14, 15, and 16 codes for Form 1095-C, reducing coding errors.
  • IRS Electronic Filing: File directly with the IRS through the AIR system. BoomTax is an authorized transmitter, so you do not need your own Transmitter Control Code.
  • Print and Mail Services: BoomTax handles printing, stuffing, and mailing recipient copies with first-class postage through our HIPAA-compliant facility.
  • Electronic Delivery: Deliver forms electronically through a secure portal with automatic consent management for recipients who prefer digital access.
  • State Filing Support: File with California, New Jersey, Rhode Island, D.C., and Massachusetts from the same platform.
  • Unlimited Corrections: If errors are discovered after filing, correct and refile at no additional charge.
  • Multi-EIN Support: Manage filings for multiple employer entities from a single account, ideal for service providers and controlled groups.

BoomTax offers transparent pay-per-form pricing with no subscription fees. Whether you are filing 50 forms or 50,000 forms, the platform scales to your needs while maintaining accuracy and compliance.

Ready to simplify your ACA reporting? Get started with BoomTax today and eliminate the confusion between 1095-B vs 1095-C once and for all.

Conclusion: Mastering the 1095-B vs 1095-C Distinction

Understanding the difference between 1095-B vs 1095-C is essential for anyone involved in health coverage reporting, whether you are an employer determining filing obligations, a benefits administrator preparing forms, or an individual trying to understand the documents you received. While both forms report health coverage information, they serve fundamentally different purposes and have different filing requirements.

Key takeaways about 1095-B vs 1095-C:

  • Form 1095-B reports that individuals had minimum essential coverage. It is filed by insurance companies, government programs, and small self-insured employers.
  • Form 1095-C reports offers of health coverage by Applicable Large Employers to full-time employees. Only employers with 50+ full-time employees file this form.
  • Receiving both forms is normal for employees at large employers with fully-insured plans. The employer files 1095-C, and the insurance company files 1095-B.
  • Self-insured large employers only file 1095-C, with Part III documenting enrollment. No separate 1095-B is needed.
  • Deadlines are the same: Both forms have a March 3 furnishing deadline and March 31 electronic filing deadline for tax year 2025.
  • Penalties apply to both: Information return penalties of $60 to $330+ per form can apply, plus employer mandate penalties for 1095-C filers who fail to offer qualifying coverage.

Proper understanding of 1095-B vs 1095-C ensures that the right forms are filed by the right entities, minimizing penalty exposure and maintaining compliance with ACA requirements. Using a comprehensive platform like BoomTax can simplify the process by handling both form types, validating data, and streamlining IRS and state filings.

References and Additional Resources

Related Articles
   Help