1095-B Filing Calendar for Coverage Providers

Identify the insurer, government program or other provider responsible for the B-series population. Record coverage year, covered-individual population and the responsible-individual statement population separately. A single responsible individual can have several covered family members on the statement, so member counts and return counts are different controls.

Use the 1094-B/1095-B instructions to confirm the reporting route. An applicable large employer's self-insured employee coverage generally belongs in 1095-C Part III, while other coverage providers can use the B series. Resolve scope before scheduling a file. This calendar does not determine coverage classifications or replace a form-completion review.

For 2026 coverage reported in 2027, the recurring rules in the final 2025 B-series instructions calculate March 1, 2027 for permitted paper IRS filing (February 28 falls on Sunday), March 31, 2027 for electronic IRS filing, and March 2, 2027 for ordinary furnishing (January 31 plus the automatic 30-day extension). These are tax year 2026 calculations under published recurring rules, pending final 2026 instructions. Under Notice 2025-15, the qualifying alternative-method website notice is due March 2, 2027 and must remain available through October 15, 2027.

Confirm the calculated dates against final 2026 instructions when available and check any applicable relief. Record authority, source edition and checked date. The choice of paper must also be permitted under the applicable electronic-filing rules, which consider aggregated information-return counts. A later electronic date does not make the recipient or state schedule disappear.

Notice 2025-15 permits a qualifying notice-and-request method for coverage statements for calendar years after 2023. It requires a clear, conspicuous and accessible website notice posted by the furnishing due date, including the automatic extension, and retained through October 15 of the filing year. The applicable notice must explain how to request a statement and provide the required contact information.

Requested statements must be furnished by the later of January 31, 2027 for 2026 coverage or 30 days after the request. Track the website obligation and each request separately. This method changes how furnishing can be satisfied; it does not remove IRS filing. Direct furnishing remains another operational route.

A fictional coverage provider uses electronic IRS filing and the qualifying notice-and-request method for 2026 statements furnished in 2027. Its calendar must contain more than one March deadline. The table applies the published recurring rules in the final 2025 instructions and Notice 2025-15, pending final 2026 instructions.

State obligations remain separate entries requiring the relevant state authority. A federal website notice is not evidence that a state filing or furnishing requirement was met.

Set internal dates for eligibility-feed receipt, coverage-month reconciliation, responsible-individual cleanup, form review and provider release. Identify retroactive enrollment and termination changes, which can arrive after a routine feed. Schedule an explicit decision on which version belongs in the original release and which changes require later correction.

Assign both a primary and backup owner for the request inbox and mailing address. A notice can be technically online while no one monitors its channels. Verify statement-production capacity before posting. Keep internal targets distinct from official dates and document vendor cutoffs so a missed feed can be escalated while useful repair time remains.

Schedule a handoff check between the coverage administrator and the filing provider: confirm accepted input version, expected return count and who retrieves the IRS result. A vendor's source-file deadline is not the same event as IRS submission. Put both dates in the calendar and require evidence for each.

The B-series instructions describe a timely Form 8809 filing-extension process. Verify the current application instructions and submission channel before execution, for the 2027 filing cycle. A filing extension does not automatically alter the furnishing method or request-response deadline.

Close each calendar entry with the actual artifact: approved data release, IRS acknowledgment, notice publication record or furnished statement. Keep later errors and recipient requests visible after the main filing date. At year rollover, reverify the source year, method, state obligations and notice text. Do not carry the older 2024 dates embedded in parts of the 2025 instructions into the new schedule.