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IRSInformation Returns (1099/1098/1095 Series)

Official form guide

Form 1094B: 1094-B

Form 1094‑B is the annual information return that health insurers and other providers of minimum essential coverage file with the IRS. It accompanies each Form 1095‑B that reports individual coverage for the tax year.

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Form Overview

IRS Form 1094B - 1094-B

Form 1094‑B is the annual information return that health insurers and other providers of minimum essential coverage file with the IRS. It accompanies each Form 1095‑B that reports individual coverage for the tax year.

The form captures the total number of policies, the type of coverage, the months covered, and the EIN of the filing entity.

Risk Radar

Scan points
  • 1A single typo in the EIN can trigger a $250 penalty per erroneous return.
  • 2Incorrect EIN or name of the filing entity
  • 3Mismatched policy counts between 1094‑B and 1095‑B
  • 4Wrong coverage month totals
  • 5Missing signature or electronic PIN

Plain English

If you sell health insurance or other minimum essential coverage, you send this form to the IRS to tell them how many policies you issued and who got coverage. It’s the summary that goes with the individual 1095‑B statements you mail to policyholders.

Submission Date

  • Filing date: 2025-10-09 22:10:19
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

individualminimumentityhealth

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What this form is for

  • Use when you provide minimum essential health coverage to individuals.
  • Do not use for reporting employer‑provided health coverage (use 1094‑C).
  • If you only issue 1095‑C statements, file Form 1094‑C instead.

Form selector

Use this form or another form?

Employer‑provided coverage only

Required for ACA employer‑shared responsibility reporting

✓ Verify you are not also an insurer

Form 1094‑C

Non‑health coverage (e.g., dental only)

No minimum essential coverage to report

✓ Confirm coverage type before filing

Not required

Deadline or filing window

Paper returns must arrive by February 28 of the filing year; electronic returns have a March 31 deadline. Extensions are not available for Form 1094‑B. Late filing may incur penalties per erroneous return.

  • —Total policies issued | Sum of individual policy counts | Total policies | Verify against 1095‑B totals

Checklist

What you need before filling it out

1

EIN field

IRS‑issued EIN confirmation letter · Entity’s EIN assignment document

⚠ Transposed digits✕ High
2

Coverage month totals

Policy start/end dates · Policy contracts

⚠ Summing errors✕ Medium
3

Signature block

Signed paper copy or electronic PIN · Signed return or PIN record

⚠ Missing signature✕ High
4

Policy count totals

1095‑B statements · Generated 1095‑B files

⚠ Count mismatch✕ High

Before you submit

  1. 1Confirm you are using the 2024 edition of Form 1094‑B.
  2. 2Verify the filing entity’s name and EIN match IRS records.
  3. 3Reconcile total policy counts with the attached 1095‑B statements.
  4. 4Check that coverage month totals add to 12 or the correct partial year.
  5. 5Ensure the signature or electronic PIN is present.
  6. 6If filing paper, use the correct IRS mailing address.
  7. 7If filing electronically, upload through FIRE and obtain a transmission receipt.
  8. 8Retain a copy of the signed return and the electronic acknowledgment.
  9. 9Mark the filing date on the copy for record‑keeping.

How to file this form

  1. 1Gather all policy data for the calendar year.
  2. 2Calculate total number of policies and months of coverage.
  3. 3Complete Form 1094‑B summary fields.
  4. 4Generate individual Form 1095‑B statements for each covered person.
  5. 5Attach the completed 1094‑B as the header to the 1095‑B batch.
  6. 6Choose filing method: paper mail or FIRE electronic upload.
  7. 7Submit before the applicable deadline and keep the acknowledgment.

Known limitations

  1. 1Form instructions do not provide automated validation of policy counts.
  2. 2Electronic filing requires prior FIRE system enrollment.
  3. 3The IRS does not publish real‑time error codes for 1094‑B submissions.
  4. 4No penalty waiver for reasonable cause without a formal request.

Field map

Compact field-by-field guide

5 fields

Payer Info

1 items

Payer Name, Address, and TIN

Identifying information of the business or person making the payment.

Requiredtext

Recipient Info

1 items

Recipient Name, Address, and TIN

Identifying information of the person or entity receiving the payment.

Requiredtext

Amounts

1 items

Reportable Amount

The payment amount subject to reporting for the applicable box category.

Requiredamount

Withholding

1 items

Federal Income Tax Withheld

Backup withholding amount if applicable.

amount

Signatures

1 items

Contact Information

Name and phone number of the person to contact about this return.

text
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Current form status
IRS

The 2024 edition of Form 1094‑B is available on the IRS website. No major revisions have been announced for the 2025 filing year.

What changed or needs a fresh check

  • Edition date – ensure you are using the 2024 version for 2023 coverage
  • Fee – no filing fee for paper or electronic submission
  • Mailing address – use the address in the 2024 Instructions for paper filings
  • Electronic address – FIRE system login credentials must be current
  • Signature line – required for paper filings

Form Preview

Form 1094B page 1

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Form 1094B page 2

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Quick Facts

Health insurance carriers, self‑insured employers, and other entities that provide minimum essential coverage file Form 1094‑B.
The form captures the total number of policies, the type of coverage, the months covered, and the EIN of the filing entity.
It is due the same day as the accompanying 1095‑B statements – generally by February 28 (paper) or March 31 (electronic) of the year following the coverage year.
Paper filings go to the IRS address listed in the Instructions for Form 1094‑B; electronic filings are submitted through the IRS FIRE system.
Errors can trigger penalties, delay policyholder statements, and cause mismatches in the IRS’s health‑coverage data matching program.
Gather your policy data, total the counts, complete the summary fields on Form 1094‑B, generate the matching 1095‑B statements, choose paper or FIRE filing, attach the 1094‑B as the header, and submit before the deadline. Keep a copy of the signed return and transmission acknowledgment.

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After you file

  1. 1Store the signed paper copy or electronic receipt for at least three years.
  2. 2Reconcile the IRS acknowledgment with your internal filing log.
  3. 3Monitor IRS notices for any mismatch or penalty notices.
  4. 4If a correction is needed, prepare and file Form 1094‑B/1095‑B amendments.
  5. 5Update internal policy‑count tracking for the next filing year.
  6. 6Document any late‑filing penalties paid.

Sources

  • SRCForm 1094‑B title and purposeIRS Instructions for Form 1094‑B, 2024 edition
  • SRCFiling deadline datesIRS Publication 1545, 2024 filing calendar
  • SRCElectronic filing via FIREIRS FIRE system user guide, 2024
  • SRCSignature requirementInstructions for Form 1094‑B, signature line description
  • SRCPenalty for incorrect EINIRS Penalty Handbook, Section on information returns
  • SRCNo filing feeIRS Instructions for Form 1094‑B, fee section
  • SRCVersion dateIRS website file name includes 2024 edition
  • SRCPaper mailing addressIRS Instructions for Form 1094‑B, mailing address table
  • SRCEIN verification documentIRS EIN Assignment Letter example
  • SRCPolicy count reconciliationInstructions for Form 1095‑B, matching requirements

Common confusion points

Form 1094‑B vs 1094‑C

Different coverage types

→ Verify the coverage you provide

Paper vs electronic deadline

Different dates

→ Use the correct deadline for your filing method

EIN vs SSN field

Same label on some PDFs

→ Double‑check you entered the entity’s EIN

Coverage month total

Should sum to 12 or partial year

→ Re‑calculate if totals look off

Signature requirement

Required on paper only

→ Ensure electronic PIN is entered for FIRE

Workflow map

Related forms and next steps

4 signals

Before

Collect policy data and verify coverage type

Current

1094B

After

Submit to IRS via paper or FIRE system

Often used with

Form 1095‑B (individual statements)

⚠ If something goes wrong

  • Review IRS notice, file Form 1094‑B amendment

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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