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IRS.gov Website
Instructions for Forms 1094-B and 1095-B
For use in Preparing 2014 Returns
Future DevelopmentsRemindersAdditional InformationGeneral Instructions for Forms 1094-B and 1095-BPurpose of FormWho Must FileEligible Employer-Sponsored PlansGovernment-Sponsored ProgramsWhen To FileWhere To FileHow To FileCorrected Forms 1094-B and 1095-BStatements Furnished to IndividualsSpecific Instructions for Form 1094-BSpecific Instructions for Form 1095-BPart I—Responsible Individual (Policy Holder)Part II—Employer Sponsored CoveragePart III—Issuer or Other Coverage ProviderPart IV—Covered IndividualsPrivacy Act and Paperwork Reduction Act Notice.