ACA 1095reporting requirements. The form of 1095-B should be submitted to the IRS and also furnished toall the covered employees. In this context, this form includes four sections,but only the three sections are required to be filled in. Amongst the sectionsin the form is Part I, which denotes the responsible individual, and furnishesthe basic information about the eligible employee. Besides, Part III is for theissuer or other coverage provider that brings in the basic information for theapplicable small employer. Again, Part IV denotes the covered individual’sdetails, i.e. their name, SSN, and the specific months, wherein the individualwas covered by the insurance.