The Internal Revenue Code (IRC) Section 6055 outlines the requirements for 1095-B reporting. Form 1095-B must be issued by the insurance company (or self-insured employer) to the individual and the IRS as proof of coverage. Form 1094-B is the related transmittal sent to the IRS.
Quick Tip: If filing electronically: order one form per employee. If filing by paper: order one form for submission to the IRS and one form per employee.
Window envelopes do not work with Federal landscape forms.