# Form 1094-B

URL: https://pdf.net/pdf-forms/tax-forms/1094-b-form
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form, Filed annually

IRS Form 1094-B is the transmittal cover sheet filed alongside Form 1095-B to report minimum essential health coverage to the Internal Revenue Service (IRS).

You can use our fillable Form 1094-B to prepare your transmittal in minutes; just open it in our editor, fill it out, and download instantly.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/402bfb001ddb5f7ed48dbde690e5d39e1925f03f.pdf)

## How to Fill Out Form 1094-B

1. Open the editable Form 1094-B in our PDF editor
2. Enter the filer's name, EIN, and address
3. Add other personal details (location, phone number, etc.)
4. Record the total number of accompanying Form 1095-B returns
5. Review all entries against a Form 1094-B example for accuracy
6. Sign and download the form

## Facts

### What Is Form 1094-B Used For?

Form 1094-B, or Transmittal of Health Coverage Information Returns, is the cover sheet submitted with Form 1095-B. It identifies the reporting entity and summarizes the total number of individual returns being filed, and providers of minimum essential coverage use it to transmit those records to the IRS.

### Who Should Use Form 1094-B?

Health insurance issuers, self-insured small employers, government agencies, and other minimum essential coverage providers should use Form 1094-B. In other words, anyone required to submit Form 1095-B must also file the accompanying IRS Form 1094-B transmittal. The exception would be Applicable Large Employers with 50+ employees, who use Form 1094-C instead.

### When Is Form 1094-B Due?

The Form 1094-B due date is February 28th for paper filers, or March 31st for electronic filers, both applying to the prior calendar year's coverage. If the paper filing deadline falls on a weekend or legal holiday, the due date moves to the next business day. Extensions are available if you submit Form 8809 before the original deadline.

### What Happens If Form 1094-B Is Not Submitted?

If you don’t submit Form 1094-B, this triggers IRS penalties under IRC Section 6721. Penalties may amount to up to $340 per return. Intentional disregard carries significantly higher penalties, so filing as soon as possible after a missed deadline reduces your total exposure.

### How and Where Do I File Form 1094-B?

Understanding Form 1094-B filing requirements starts with your return count. Paper filers mail this transmittal form with attached 1095-B returns to the IRS address listed in the current Form 1094-B instructions. Filers submitting 10 or more returns must file electronically, and this happens through the IRS Affordable Care Act Information Returns (AIR) system.