Forms 1094-B, 1095-B, 1094-C and 1095-C are required to be filed electronically with the IRS by March 31, 2017, if you did NOT already file on paper by the February 28, 2017, deadline. If you are a health insurance issuer, self-insured employer, government agency, or other entity that provides minimum essential coverage to an individual during a calendar year, you must report certain information about the coverage that you provide to the IRS. If your organization is an applicable large employer, you must report to the IRS information about the health care coverage, if any, that you offered to full-time employees.