Self-insured employer with less than 50 full-time employees:
Form 1095-B must be issued by a self-insured employer with less than 50 full-time employees (including full-time equivalent employees), or by that self-insured employer to employees and to the IRS as proof of healthcare coverage.
Form 1094-B is the transmittal form that must be filed with form 1095-B.
Employers with 50+ full time employees:
Form 1095-C must be issued by employers with 50+ full time employees (including full-time equivalent employees) to employees and to the IRS.
(Filers may submit multiple 1095-C batches to the IRS.)
Form 1094-C is the related transmittal sent to the IRS. This transmittal may have up to 3 pages which also must be included when e-filing each batch to the IRS.