Identify the filer and the packet
Form 1094-B is the transmittal for accompanying Forms 1095-B. Establish the organization's reporting role from the coverage arrangement before copying a prior-year header. Insurance carriers and applicable self-insured sponsors have different responsibilities; a carrier does not stop using the B series merely because it is also a large employer. The 2025 B-series instructions explain these distinctions.
Record the reporting year, filer, packet reference and version. A yearly preparation dashboard can contain statements assigned to several packets, so its total is not automatically the count for this transmittal.
Verify the published fields
The 2025 Form 1094-B identifies the filer on lines 1 and 2, the reporting contact on lines 3 and 4, the correspondence address on lines 5 through 8, and the accompanying-return count on line 9. The signature area supports the applicable declaration and signing process.
Compare the complete filer name and EIN as a pair against controlled identity evidence. Confirm that the contact can answer reporting questions and that mail reaches the approved correspondence address. A valid-looking nine-digit value or familiar vendor account name does not establish the correct entity.
Count returns and preserve their relationships
Line 9 counts accompanying Forms 1095-B, rather than covered people, printed pages or transmission attempts. The line 9 instructions exclude continuation sheets from that return count.
Fictional packet Willow-6 contains four statements covering one, two, three and seven people. It has 13 covered-person rows and four returns. The seven-person statement uses a continuation sheet, which remains attached to that parent statement. The intended line 9 value is four. Counting five physical form pages would misstate the return inventory.
Check membership as well as totals. An omitted return and a duplicated return can cancel numerically while leaving the packet wrong.
Approve the prepared packet and its handoff
Give the manager the transmittal draft, approved identity references, accompanying statement inventory, count tie-out and open exceptions. A subsequent population change requires a new version and renewed affected checks. Keep signing and authorization evidence for the actual filing process.
A reviewed PDF is preparation evidence. Electronic filers must also follow AIR's current formatting and transmission requirements, as the electronic-filing instructions explain. For an issue discovered after filing, preserve the original history and use the applicable correction procedure. The instructions say not to file a corrected Form 1094-B.
Choose a practical guide
Use the practical guide library below for the next step. Each guide includes a worked example, a diagram and a downloadable worksheet.
Questions from reporting teams
Is line 9 a headcount?
No. It is the number of accompanying Forms 1095-B. Maintain covered-person and physical-page totals separately when they help identify missing relationships.
Does an insurer use 1094-C because it has a large workforce?
Separate its role reporting insured coverage from its role as an employer. Review the applicable reporting arrangement; workforce size alone does not switch all of a carrier's B-series coverage reporting to the C series.
Can we approve the number without seeing the statement list?
The list is needed to establish what the number represents. Reconcile approved and generated statement keys, then tie the resulting accompanying inventory to line 9.
Does the transmittal establish filing completion?
A prepared transmittal establishes neither transmission nor the agency outcome. Preserve the approved packet, then connect it to the receiving filing team's actual delivery and processing evidence.
Prepare your B-series filing workspace
Create a BoomTax account to begin your organization's filing setup. Keep the reporting year, expected return volume and reviewed source records available as you prepare the project.
