The IRS has released a draft of the 2026 Form 1095-B, which is used to report minimum essential health coverage under the Affordable Care Act (ACA). At this time, the draft form and instructions do not include any substantive changes from the 2025 version.
Form 1095-B is generally used by insurance carriers, small employers with self-insured health plans that are not Applicable Large Employers (ALEs), government-sponsored programs, and other coverage providers to report individuals who had minimum essential coverage during the calendar year.
The draft instructions continue to explain that Form 1095-B may be issued to report coverage for the responsible individual, spouse, and dependents. Coverage types reported on the form can include employer-sponsored coverage, individual market coverage, government-sponsored programs such as Medicare or Medicaid, SHOP coverage, multiemployer plans, and individual coverage HRAs (ICHRAs).
The IRS also continues to remind individuals that:
The draft instructions maintain the same reporting structure used in prior years, including:
The instructions also continue to note that only one Form 1095-B is required for all covered individuals under a policy and that recipients should provide copies to covered family members upon request.
While there do not appear to be major reporting changes at this stage, employers and coverage providers should continue monitoring IRS releases for finalized forms and instructions later this year. Organizations responsible for ACA reporting should also use this opportunity to review data collection processes, dependent information, TIN validation procedures, and vendor reporting timelines in preparation for the upcoming filing season.
For organizations that use BAS for ACA data collection and reporting services, BAS will continue using updated IRS forms, filing specifications, and transmission requirements as they are finalized and released by the IRS.
To learn more about BAS’ ACA reporting services, contact your BAS account manager or email solutions@basusa.com.
As always, draft forms should not be filed and remain subject to change until officially finalized by the IRS.
Benefit Allocation Systems (BAS) provides best-in-class, online solutions for: Employee Benefits Enrollment; COBRA; Flexible Spending Accounts (FSAs); Health Reimbursement Accounts (HRAs); Leave of Absence Premium Billing (LOA); Affordable Care Act Record Keeping, Compliance & IRS Reporting (ACA); Group Insurance Premium Billing; Property & Casualty Premium Billing; and Payroll Integration.
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This article is for informational purposes only and is not intended as legal, tax, or benefits advice. Readers should not rely on this information for taking (or not taking) any action relating to employment, compliance, or benefits. Always consult with a qualified professional before making decisions based on this content.