Box 1: Filer's nameThe provider filing the 1095-Bs.Click to open the row in the table belowBox 2: Employer identification number (EIN)The filer's nine-digit EIN. Apply online or with Form SS-4 if you do not have one.Click to open the row in the table belowBox 3: Name of person to contactThe person responsible for answering IRS questions about the 1094-B or 1095-Bs.Click to open the row in the table belowBox 4: Contact telephone numberInclude the area code.Click to open the row in the table belowBox 5 to 8: AddressWhere all correspondence will be sent; use a P.O. box if mail is not delivered to the street address.Click to open the row in the table belowBox 9: Total number of Forms 1095-B submitted with this transmittalCount each 1095-B once. “Do not count the Continuation Sheet(s) as additional Forms 1095-B in the count of forms submitted with the accompanying Form 1094-B”.Click to open the row in the table belowHover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.
Who files Form 1094-B
Every filer of Form 1095-B uses Form 1094-B to transmit them: insurers and carriers, government agencies that run coverage programs, and plan sponsors of self-insured coverage that are not applicable large employers. An ALE that chooses to report nonemployee enrollees on Form 1095-B also transmits those forms with a 1094-B.
Box by box
| Box | What it is | Notes |
|---|---|---|
| 1 | Filer's name | The provider filing the 1095-Bs. |
| 2 | Employer identification number (EIN) | The filer's nine-digit EIN. Apply online or with Form SS-4 if you do not have one. |
| 3 | Name of person to contact | The person responsible for answering IRS questions about the 1094-B or 1095-Bs. |
| 4 | Contact telephone number | Include the area code. |
| 5 to 8 | Address | Where all correspondence will be sent; use a P.O. box if mail is not delivered to the street address. |
| 9 | Total number of Forms 1095-B submitted with this transmittal | Count each 1095-B once. “Do not count the Continuation Sheet(s) as additional Forms 1095-B in the count of forms submitted with the accompanying Form 1094-B”. |
Due dates
| What | Due | Notes |
|---|---|---|
| File Forms 1094-B and 1095-B on paper (2026 coverage) | March 1, 2027 | February 28, 2027 falls on a Sunday. |
| File through AIR | March 31, 2027 | Form 8809 by the due date gives an automatic 30-day extension. |
| E-file waiver request (Form 8508) | 45 days before the due date | Encouraged timing; no later than the due date. |
Penalties
Penalties attach to the 1095-Bs the transmittal carries: IRC 6721 for late or incorrect filing, at $60, $130, $340 and $690 per return for 2026 returns due in 2027 (Rev. Proc. 2025-32). A filer required to e-file that files on paper without a waiver faces up to $340 per return beyond the first 10. The 10-return test is applied to all information return types in the aggregate.
Corrections
The 1094-B is not corrected. When you correct 1095-Bs, file them with a new 1094-B: “Do not file a corrected Form 1094-B.” Pub 5165 explains why: “the Form 1094-B is purely a transmittal document and, therefore, does not require correction”. If AIR rejects the transmission or the submission, send a replacement; a replacement received within 60 days of the rejected status is treated as filed on the original date.
Where it goes wrong
- Mixed transmissions. An AIR transmission “Must not contain submissions of different types (must not have both Forms 1094/1095-B and 1094/1095-C in the same transmission)”, and may not contain more than one tax year.
- Continuation sheets counted on line 9.
- Paper packaging. Mail flat, unstapled, by First-Class Mail: “Place Form 1094-B in package number one and a copy of Form 1094-B in each additional package”. Returns filed with the IRS must be printed in landscape format.
- Wrong TCC. AIR accepts only an ACA TCC (starting with B, C or T); a FIRE or IRIS TCC will not work.
Inside the IRS: what happens to Form 1094-B
The IRM treats Form 1094-B only as a transmittal. Paper 1094-B packages get their own sort for priority scanning, and under IRM 3.41.267 a package is unprocessable when it is “a Form 1094-B, Transmittal of Health Coverage Information Returns, with no corresponding Form 1095-B, Health Coverage, records.” A standalone 1094-B is pulled from processing; only the 1094-C has a standalone correction.
The filer's identity has to be readable. A missing or illegible filer name or EIN makes the package unprocessable unless it can be taken from the 1095-Bs, and filler numbers are rejected: “A repeating EIN is 11-1111111, 22-2222222, etc., and a sequential EIN is 12-3456789.” Each 1094-B is then recorded on the Payer Master File, which holds “five most current tax years of information” for 1094-B transmittals and is where late filing penalties are computed. What to do: send each 1094-B on top of its own 1095-Bs, with the filer's real EIN, and keep a copy.
Questions people ask about Form 1094-B
Do we need a 1094-B if we file electronically?
Yes. In AIR each submission is a Form 1094 with its Forms 1095; the transmittal data travels with the 1095-Bs.
Can one 1094-B cover several hundred 1095-Bs?
Yes. Line 9 is simply the count. In AIR the number of 1095-Bs in a submission is limited by the 100 MB file size.
Where do paper filers send it?
Austin, TX 73301 or P.O. Box 219256, Kansas City, MO 64121-9256, depending on the state of the principal business; filers outside the United States use Austin.
Is the 1094-B signed?
Yes. It is signed under penalties of perjury, with a title and date.
Other employer, withholding and ACA forms
Payroll and employment tax returns: W-4 · 941 · 941-X · 944 · 943 · 940 · W-2 · W-3 · W-2c · 8027
Withholding returns: 945 · 1042
Health coverage (ACA) returns: 1095-C · 1094-C · 1095-B
Paper transmittal: 1096
These forms on the comparison table · Information returns (1099 series)
Sources: Form 1094-B (2025; 2026 draft posted March 2026); Instructions for Forms 1094-B and 1095-B (2025); Pub 5165 (Rev. 9-2026); IRS AIR program page and E-file information returns page (Oct. 2026); IRC 6055, 6011(e), 6721; Rev. Proc. 2025-32.