Filing Tax Return Without Forms 1095-A, 1095-B, or 1095-C

Can I file my tax return if I have not received any or all of these forms?

Filing Tax Return Without Forms 1095-A, 1095-B, or 1095-C. If you enrolled in coverage through the Marketplace you will need the information on Form 1095-A to complete Form 8962 to reconcile any advance payments of the premium tax credit or claim the premium tax credit, and to file a complete and accurate tax return. If you need a copy of your Form 1095-A, you should go to HealthCare.gov or your state Marketplace website and log into your Marketplace account, or call your Marketplace call center.

 

Information on Form 1095-C

Although information from the Form 1095-C – information about an offer of employer provided coverage – can assist you in determining eligibility for the premium tax credit, it is not necessary to have Form 1095-C to file your return. See Publication 974 for additional information on claiming the premium tax credit. You do not have to wait for either Form 1095-B or 1095-C from your coverage provider or employer to file your individual income tax return.

 

Other Forms Instead of Form 1095

You can use other forms of documentation, in lieu of the Form 1095 information returns to prepare your tax return. Other forms of documentation that would provide proof of your insurance coverage include: insurance cards, explanation of benefits statements from your insurer, W-2 or payroll statements reflecting health insurance deductions, records of advance payments of the premium tax credit and other statements indicating that you, or a member of your family, had health care coverage. If you and your entire family were covered for the entire year, you may check the full-year coverage box on your return.

 

Form 1095 and Missing Health Insurance Coverage

If you or your family members did not have coverage for one or more months of the calendar year, you may claim an exemption or make an individual shared responsibility payment. You will not need to send the IRS proof of your health coverage. However, you should keep any documentation with your other tax records. This includes records of your family’s employer-provided coverage, premiums paid, and type of coverage.

 

Am I required to file a tax return if I receive one of these forms?

If you receive a Form 1095-A, Health Insurance Marketplace Statement, showing that advance payments of the premium tax credit were paid for coverage for you or your family member, you generally must file an individual income tax return and submit a Form 8962 to reconcile those advance payments, even if you would not otherwise be required to file a tax return.  You also must file an individual income tax return and submit a Form 8962 to claim the premium tax credit, even if no advance payments of the premium tax credit were made for your coverage.  For more information, see the instructions to Form 8962,

 

When must you file tax return with a Form 1095?

However, you are not required to file a tax return solely because you received a Form 1095-B or a Form 1095-C. For example, if you are enrolled in Medicaid you will receive a Form 1095-B. If you do not have a tax filing requirement, you do not have to file a tax return solely because you received the Form 1095-B reflecting your Medicaid coverage.

 

Form 1095-B or a Form 1095-C Requirements

The health care law tax filing requirements are the same as last year.

  • If you enrolled in coverage through the Marketplace, you must file a tax return and reconcile any advance payments of the premium tax credit that were paid on your behalf.
  • If you have a filing requirement and everyone in your family had coverage for the entire year, you should check the full-year coverage box on your tax return.
  • If you or any family members did not have coverage for the entire year, you should claim any applicable coverage exemption or make an individual shared responsibility payment.

 

Should I attach Form 1095-A, 1095-B or 1095-C to my tax return?

No. Although you may use the information on the forms to help complete your tax return, these forms should not be attached to your return or sent to the IRS. The issuers of the forms are required to send the information to the IRS separately. You should keep the forms for your records with your other important tax documents.