Form 1095-B - Covered Individuals. Use this continuation form with item B1095B05 to report additional covered individuals.
IRS Section 6056 defines the reporting requirements for large employers (50 or more full-time equivalent employees) to provide their employees with documentation outlining any applicable offer of health coverage. Form 1095-C is a statement issued by employers with 50 or more full time employees (including FTEs) to employees and the IRS. Form 1094-C is the related transmittal sent to the IRS.