Understanding Your 1095 Tax Form
In this article:
Background
If you had health insurance during the year, you may receive one or more tax forms that summarize your coverage. These forms help the IRS verify that you met the Affordable Care Act (ACA) health coverage requirements.
1095-B and 1095-C: Employer Offered Benefits
What the forms are:
- Form 1095-B: Sent by insurance companies or smaller employers that run their own self-insured health plans. It lists who in your household actually had coverage and for which months.
- Form 1095-C: Sent only by Applicable Large Employers, (ALEs), defined as businesses with 50 or more full-time employees. It shows the health coverage your employer offered and whether you were enrolled.
Who sends it:
- If you work for a smaller employer (not an ALE), you may only receive a 1095-B, either from the insurance carrier (or employer if self-insured).
- If your employer is an ALE with a fully insured plan, you may receive:
- A 1095-C from your employer (showing what was offered)
- A 1095-B from your insurance company (showing who was covered).
What to do with it:
- Review the form for accuracy.
- Keep it with your tax records.
- You don’t need to send it to the IRS when filing your taxes — just keep it in case questions come up later.
When you’ll get it:
- Insurers must mail these forms by January 31 each year (sometimes extended by the IRS). If you don’t receive your 1095-B or C, and would like a copy you can contact your insurer.
1095-A: Individual Marketplace Coverage
What the form is:
- Form 1095-A: If you do not have group health benefits offered by your employer and have bought health insurance on your own through the Health Insurance Marketplace (Healthcare.gov) or a state exchange, you’ll receive Form 1095-A instead of a 1095-B or 1095-C. It lists your coverage details, premium amounts, and any advance premium tax credits (APTC) paid on your behalf.
Who sends it:
- The Health Insurance Marketplace, or state exchange sends the 1095-A.
What to do with it:
- You’ll use Form 1095-A to complete Form 8962, Premium Tax Credit, when filing your federal return. This form calculates or reconciles your premium tax credit based on your income and Marketplace coverage.
- The IRS requires this to verify your eligibility for the premium tax credit.
When you’ll get it:
- The Health Insurance Marketplace or state exchange must mail these forms by January 31 each year (sometimes extended by the IRS).
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