Abridged from www.irs.gov
Providers of minimum essential coverage are required to file Forms 1094-B and 1095-B for 2015 in accordance with the forms and these instructions to report coverage in 2015.
For 2015, Form 1095-B, Part III, was revised to include Covered Individuals Continuation Sheet(s) used when there are more than six covered individuals.
For information related to the Affordable Care Act, visit www.irs.gov/ACA.
For the final regulations relating to Form 1095-B reporting, see T.D. 9660, 2014-13 I.R.B. at www.irs.gov/irb/2014-13_IRB/ar08.html.
For information related to reporting by Providers of Minimum Essential Coverage, go to www.irs.gov/Affordable-Care-Act/Employers/Information-Reporting-by-Providers-of-Minimum-Essential-Coverage.
General Instructions for Forms 1094-B and 1095-B
Purpose of Form
Form 1095-B is used to report certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage and therefore aren’t liable for the individual shared responsibility payment.
Minimum essential coverage includes government-sponsored programs, eligible employer-sponsored plans, individual market plans, and other coverage the Department of Health and Human Services designates as minimum essential coverage. Minimum essential coverage is described in more detail under Who Must File, later. Additional information about minimum essential coverage and the individual shared responsibility provision is at www.irs.gov/affordable-care-act/individuals-and-families/individuals-shared-responsibility-provision.
Minimum essential coverage doesn’t include coverage consisting solely of excepted benefits. Excepted benefits include vision and dental coverage not part of a comprehensive health insurance plan, workers’ compensation coverage, and coverage limited to a specified disease or illness.