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IRS.gov Website
Instructions for Forms 1094-B and 1095-B
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How To File(p3)

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efile
Form 1094-B and Form 1095-B are subject to the requirement to file returns electronically. Filers of 250 or more information returns (Forms 1095-B) must file Forms 1094-B and 1095-B electronically. The 250-or-more requirement applies separately to each type of return and separately to each type of corrected return. Filers of fewer than 250 returns may file electronically or on paper.
Publication 5165, Affordable Care Act (ACA) Information Returns (AIR) Guide for Software Developers and Transmitters, currently under development, will outline the communication procedures, transmission formats, business rules and validation procedures for returns filed electronically through the AIR system. To develop software for use with the AIR system, transmitters and software developers should use the guidelines provided in Publication 5165 along with the Extensible Markup Language (XML) Schemas published on IRS.gov. See Publication 5165 for more information.
You will receive an electronic acknowledgment once you complete the transaction. Keep it with your records.
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Corrected Forms 1094-B and 1095-B(p3)

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Reserved.
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Statements Furnished to Individuals(p3)

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Filers of Form 1095-B must furnish a copy to the person identified as the responsible individual named on the form.
On Form 1095-B statements furnished to recipients, filers of Form 1095-B may truncate the SSN (or other TIN, if applicable) of an individual receiving coverage by showing only the last four digits of the SSN (or other TIN) and replacing the first five digits with asterisks (*) or Xs. Truncation is not allowed on forms filed with the IRS. Similarly, the filer’s employer identification number (EIN) may be truncated on the statements furnished to individuals but not on forms filed with the IRS.
Statements must be furnished on paper by mail, unless the recipient affirmatively consents to receive the statement in an electronic format. If mailed, the statement must be sent to the recipient’s last known permanent address, or if no permanent address is known, to the recipient’s temporary address.
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Consent to furnish statement electronically.(p3)
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The requirement to obtain affirmative consent to furnish a statement electronically ensures that statements are sent electronically only to individuals who are able to access them. A recipient may consent on paper or electronically, such as by e-mail. If consent is on paper the recipient must confirm the consent electronically. A statement may be furnished electronically by e-mail or by informing the recipient how to access the statement on the filer’s website.