General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C Revision Date 01/06/2023

• Legal Form Number: 1095-A
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

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Publication 5223

General Rules and

Specifications for Affordable

Care Act Substitute Forms

1095-A, 1094-B, 1095-B, 1094-C,

and 1095-C

IRS

Department of the Treasury

Internal Revenue Service

Publication 5223 (Rev. 11-2023)

Catalog Number 67909Y

www.irs.gov

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

TABLE OF CONTENTS

Part 1 – SUBSTITUTE STATEMENT TO FORM RECIPIENTS

Section 1.1 – Purpose .............................................1

Section 1.2 – Electronic Delivery of Recipient Statements .....................2

Section 1.3 – Form 1095-B Alternative Manner of Furnishing ...................3

Part 2 – GENERAL INFORMATION

Section 2.1 – Which Forms Are Covered? ................................ 3

Section 2.2 – Definitions ...........................................5

Section 2.3 – General Requirements for Acceptable Substitute Forms 1094-B,

1095-B, 1094-C, and 1095-C ...............................5

Part 3 – SPECIFICATIONS FOR SUBSTITUTE FORMS 1094-B, 1095-B,

1094-C, AND 1095-C (ALL FILED WITH THE IRS)

Section 3.1 – Specifications for Forms Filed With the IRS .....................7

Section 3.2 – Instructions for Preparing Paper Forms That Will Be Filed With the

IRS ............................................... 10

Part 4 – EXHIBITS

Section 4.1 – Exhibits of Forms in the Publication ......................... 12