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Text of Instructions for 2014 IRS Forms 1094-B and 1095-B (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Feb. 9, 2015

Dated February 4, 2015. "Forms 1094-B and 1095-B are not required to be filed for 2014. However, in preparation for the first required filing of these forms (that is, filing in 2016 for 2015), reporting entities may, if they wish, voluntarily file ... 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 are not liable for the individual shared responsibility payment. Minimum essential coverage includes government-sponsored programs, eligible employer-sponsored plans, individual market plans, and miscellaneous coverage designated by [HHS].... Every person that provides minimum essential coverage to an individual during a calendar year must file an information return and a transmittal.... Most filers will use Forms 1094-B (transmittal) and 1095-B (return). However, employers (including government employers) subject to the employer shared responsibility provisions sponsoring self-insured group health plans will report information about the coverage [on] Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, instead of on Form 1095-B." [Available online: Form 1094-B: Transmittal of Health Coverage Information Returns; Form 1095-B: Health Coverage.]

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