1094-B

Transmittal of Health Coverage Information Returns

Agency
IRS
Revision
2025
Fillable fields
10
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 1094-B online
Page 1 of form 1094-B

Form 1094-B: Transmittal of Health Coverage Information Returns

The IRS describes Form 1094-B as the transmittal form filed with Form 1095-B, Health Coverage. The instructions say every person who provides minimum essential coverage to an individual during a calendar year files an information return reporting the coverage, and that filers use Form 1094-B (transmittal) to submit Forms 1095-B (returns).

The form is one page: the filer's name and EIN, a contact person and telephone number, the filer's address, and the total number of Forms 1095-B sent with it, followed by a signature under penalties of perjury. This page covers the 2025 form, used for coverage provided in calendar year 2025.

Form 1094-B is filed by the coverage provider, not by the people it covers. The person named as the responsible individual receives a copy of Form 1095-B. You can fill out Form 1094-B free in your browser on this page and download the result without an account.

Top of page 1 of Form 1094-B: Transmittal of Health Coverage Information Returns, as printed by IRS

What's on Form 1094-B

Lines 1 and 2: filer

The filer's name and nine-digit employer identification number (EIN).

Lines 3 and 4: contact

The name and telephone number of the person who answers IRS questions about the filing.

Lines 5 to 8: address

Street address with room or suite number, city or town, state or province, and country and ZIP or foreign postal code.

Line 9: number of returns

The total number of Forms 1095-B submitted with this transmittal.

Signature

Signature, title and date under a declaration made under penalties of perjury.

How to fill out Form 1094-B

  1. 1

    Line 1

    Enter the filer's complete name.

  2. 2

    Line 2

    Enter the filer's nine-digit EIN. The instructions say a filer without an EIN may apply online at IRS.gov/EIN, or by faxing or mailing Form SS-4.

  3. 3

    Lines 3 and 4

    Enter the name and telephone number, including area code, of the person to contact about the filing of Form 1094-B or 1095-B.

  4. 4

    Lines 5 to 8

    Enter the filer's complete address where all correspondence will be sent. If mail is delivered to a P.O. box and not a street address, enter the box number instead.

  5. 5

    Line 9

    Enter the total number of Forms 1095-B sent with this Form 1094-B. The instructions say Part IV continuation sheets are not counted as additional Forms 1095-B.

  6. 6

    Sign

    Sign the form and enter the title and date.

Why fill Form 1094-B on indox

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Where to send it, due dates and corrections

Due dates for 2025 coverage

The instructions say Forms 1094-B and 1095-B reporting coverage provided in calendar year 2025 are due by March 2, 2026, or March 31, 2026, if filing electronically.

Where to send paper forms

The address depends on where the filer's principal business, office or agency is located: Internal Revenue Service Center, Austin, TX 73301, or Internal Revenue Service Center, P.O. Box 219256, Kansas City, MO 64121-9256. The instructions list the states for each. Filers outside the United States use Austin, TX 73301.

Electronic filing

The instructions say a filer required to file 10 or more information returns files electronically, through the ACA Information Return (AIR) system, unless it requests and receives a hardship waiver on Form 8508.

Mailing paper forms

Send the forms flat, not folded, without staples or paper clips, by first-class mail. Place Form 1094-B in package number one and a copy of Form 1094-B in each additional package.

Extension

Form 8809 gives an automatic 30-day extension of time to file when it is filed on or before the due date of Forms 1094-B and 1095-B.

Corrections

To correct a Form 1095-B, the instructions say to file a Form 1094-B transmittal with the corrected Forms 1095-B, and not to file a corrected Form 1094-B.

Related forms

Who files Form 1094-B?

  • Health insurance issuers and carriers

    The instructions say issuers and carriers file Form 1095-B for most health insurance coverage, including individual market coverage, insured coverage sponsored by employers and coverage for employees obtained through SHOP.

  • Government program sponsors

    In general the government agency sponsoring a program files. The instructions say the state agency that administers a Medicaid or CHIP program files for coverage under those programs.

  • Small employers with self-insured plans

    The instructions say small employers that aren't subject to the employer shared responsibility provisions and sponsor self-insured group health plans use Forms 1094-B and 1095-B.

  • Other plan sponsors

    Sponsors of multiemployer plans and other sponsors of self-insured employer coverage, such as an employee organization that maintains a plan, report on Form 1095-B.

  • Larger employers usually use Form 1094-C

    Employers subject to the employer shared responsibility provisions generally report self-insured coverage in Part III of Form 1095-C. The instructions say they may use Form 1095-B for nonemployees who enroll.

  • Not filed by covered people

    Covered people do not file this form. The filer furnishes a copy of Form 1095-B to the person identified as the responsible individual.

Providers of minimum essential coverage file Form 1094-B with the IRS. The instructions name these filers.

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Questions about Form 1094-B

Do individuals file Form 1094-B?

The instructions say providers of minimum essential coverage use Form 1094-B to submit Forms 1095-B. The person named as the responsible individual receives a copy of Form 1095-B from the filer.

What is the difference between Form 1094-B and Form 1095-B?

Form 1095-B is the return that reports coverage for the covered individuals. Form 1094-B is the transmittal sent with those returns, and line 9 shows how many Forms 1095-B are included.

When is Form 1094-B due for 2025 coverage?

The instructions say by March 2, 2026, or March 31, 2026, if filing electronically.

Do continuation sheets count on line 9?

No. The instructions say Part IV continuation sheets are not counted as additional Forms 1095-B.

How is a corrected Form 1095-B sent?

File a Form 1094-B transmittal with the corrected Forms 1095-B. The instructions say not to file a corrected Form 1094-B.

Can a filer get more time to file?

The instructions say Form 8809 gives an automatic 30-day extension when filed on or before the due date of the returns, with no signature or explanation required.