IRS Form 1094-B Online

Overview of Form 1094-B

Form 1094-B is the transmittal form that accompanies Form 1095-B when filing with the IRS each year. Together, Forms 1094-B and 1095-B are used to report the type of coverage offered by health care providers to individuals and verify an individual and any dependents that received at least minimum qualifying health insurance coverage from the provider during the calendar year.

Form 1094-B 2019 Tax Year Deadlines

Due to recipient

January 31st, 2020

Paper file 1094-B with the IRS

March 2nd, 2020

E-file 1094-B with the IRS

March 31st, 2020

Note: IRS has now extended the recipient copy deadline to March 4, 2019 from the original due date of January 31.

What is the penalty for not filing form 1094-B?

Information Required to Complete Form 1094-B

Employee information such as name, social security number, contact information, etc.
Number of the Form 1095-B transmitted with Form 1094-B

Are there penalties for not filing Form 1094-B?

Providers that fail to comply with the filing requirements may be subject to penalties. The penalty for failure to file information returns is $250 for each missing return, with a maximum penalty of $3 million. Special rules apply that increase the total penalties if there is an intentional disregard of filing requirements.