Difference Between Form 1095-B and 1095-C
for ACA Reporting
Understand ACA Reporting Requirements & File the Right Form with Confidence
ACA Forms 1095-B and 1095-C are used to report health coverage information to the IRS and to individuals. Although both forms relate to health insurance coverage, they apply to different entities and serve different compliance purposes.
If you're unsure whether your business should file Form 1095-B/C, this guide clearly explains the differences, filing requirements, and reporting obligations.
Table of Contents
What is Form 1095-B?
Form 1095-B is an IRS information return used to report that an individual had a Minimum Essential Coverage (MEC) — qualifying health insurance — during the year. It is issued by health insurance providers, small employers, or government programs to both the IRS and the individuals covered under the plan.
What is Form 1095-C?
Form 1095-C is an IRS information return used to filed by Applicable Large Employers (ALEs) — businesses with 50 or more full-time or full-time equivalent employees. ALEs can file Form 1095-C for all full-time employees, reporting coverage for every month they were employed full-time. TaxZerone ensures accurate filings while staying compliant with IRS requirements.
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Ensure your business stays IRS-compliant by filing Forms 1095-B and 1095-C with confidence
Key Differences Between 1095-B and 1095-C
| Category | Form 1095-B | Form 1095-C |
|---|---|---|
| Purpose | Reports that an individual had Minimum Essential Coverage (MEC) during the year. | Reports whether a large employer offered health coverage to full-time employees and shows employer mandate compliance. |
| Who files? | Health insurance providers, government programs (Medicare, Medicaid, CHIP), and small employers with self-insured plans. | Applicable Large Employers (ALEs) with 50 or more full-time or full-time equivalent employees. |
| Filing deadlines | Recipient Copies: March 2, 2026; Paper filing: March 2, 2026 E-filing: March 31, 2026 | Recipient Copies: March 2, 2026; Paper filing: March 2, 2026 E-filing: March 31, 2026 |
| Information Reported |
|
|
| Who receives the form? | Individuals enrolled in qualifying health coverage. | Full-time employees of ALEs. |
| Transmittal Form | Filed with Form 1094-B. | Filed with Form 1094-C (ALE transmittal). |
| Recipient | Covered individual (policyholder or responsible individual). | Full-time employee of the ALE. |
| Compliance | Confirms that individuals had qualifying health coverage. | Demonstrates compliance with ACA Employer Shared Responsibility provisions. |
Common Scenarios
1. My company has 30 employees and offers a self-insured health plan. Which form should I file?
If your business has fewer than 50 full-time employees and offers a self-insured plan, you should file Form 1095-B to report minimum essential coverage provided to employees.
2. Our company has 75 employees and offers health insurance. What form do we file?
If your company has 50 or more full-time or full-time equivalent employees, you are an Applicable Large Employer (ALE). You must file Form 1095-C for each full-time employee.
3. We are an ALE with a fully insured plan. Do we file both forms?
No. As an ALE, you must file Form 1095-C. The insurance provider will file Form 1095-B to report coverage details.
4. Can a company file both Form 1095-B and Form 1095-C for the same coverage?
No. A company generally files either Form 1095-B or Form 1095-C based on its size and plan type. Filing both for the same coverage may cause duplicate reporting and IRS notices.
Ready to File the Right ACA Forms?
Understand whether your business must file Form 1095-B or Form 1095-C.
Choosing the right form helps you remain compliant and avoid costly IRS penalties.
