ACA MEC Reporting: Forms 1094-B / 1095-B

Self-insured non-ALE plan sponsors must file Forms 1094-B / 1095-B reporting minimum essential coverage for each covered individual. For ALEs with self-insured plans, this info goes on 1095-C Part III instead. For fully insured, the carrier files.

Current Fee / Rate Information

No filing fee. Required for self-insured plans not filing as ALEs. Electronic filing required for 10+ forms.

Last reviewed: October 2026

Non-Compliance Penalties

Same penalty structure as 1094-C/1095-C. For returns due in 2027: $340 per return, capped at $4,191,500 a year ($1,397,000 if average gross receipts are $5 million or less). Source: IRS Rev. Proc. 2025-32.

Related Reading

• Mid-Month Terminations Create a COBRA Billing Problem Most Employers Never See Coming→
• Gender Affirming Care Isn't Required Under ERISA. That's About to Get Complicated.→
• ALEs Are Moving to ICHRA. Here's What the Transition Actually Looks Like.→