Key Differences: 1095-B vs 1095-C

When preparing your tax documents, it’s important to know whether you need to file Form 1095-B or Form 1095-C, as each form serves a different purpose in reporting health coverage information.

Form 1095-B is filled by small self-insured employers with fewer than 50 full-time employees.
Form 1095-C is filled by Applicable Large Employers (ALEs) that have 50 or more full-time employees.

Information included on each form:

Form 1095-B has:

• Subscriber and dependent coverage details
• Coverage period information
• Type of coverage provided
• Provider information

Form 1095-C has three main sections:

• Employee and employer information
• Coverage offers and affordability details
• Enrollment data for self-insured plans

The form shows the employee’s share of monthly premiums for lowest-cost self-only coverage and tracks enrollment months.

ACA Forms Filing Deadlines

The filing deadlines for Forms 1095-B and 1095-C are important to ensure compliance with IRS requirements. Here are the key dates: