Forms 1095-A, 1095-B, and 1095-C

Starting early in 2016, you may receive one or more forms providing information about the health care coverage that you had or were offered during the previous year. Much like Form W-2 and Form 1099, which include information about the income you received, these new health care forms provide information that you may need when you file your individual income tax return. Also like Forms W-2 and 1099, these new forms will be provided to the IRS by the entity that provides the form to you.

 

Healthcare Tax Forms

  • Form 1095-AHealth Insurance Marketplace Statement.  The Health Insurance Marketplace (Marketplace) sends this form to individuals who enrolled in coverage there, with information about the coverage, who was covered, and when.
  • Form 1095-BHealth Coverage.  Health insurance providers (for example, health insurance companies) send this form to individuals they cover, with information about who was covered and when.
  • Form 1095-CEmployer-Provided Health Insurance Offer and Coverage.  Certain employers send this form to certain employees, with information about what coverage the employer offered. Employers that offer health coverage referred to as “self-insured coverage” send this form to individuals they cover, with information about who was covered and when.

 

When will I receive these health care tax forms?

The deadline for the Marketplace to provide Form 1095-A is February 1, 2016.  The deadline for insurers, other coverage providers and certain employers to provide Forms 1095-B and 1095-C has been extended to March 31, 2016. Individual taxpayers will generally not be affected by this extension and should file their returns as they normally would. If you are expecting to receive a Form 1095-A, you should wait to file your 2015 income tax return until you receive that form.  However, it is not necessary to wait for Forms 1095-B or 1095-C in order to file.

Some taxpayers may not receive a Form 1095-B or Form 1095-C

Some taxpayers may not receive a Form 1095-B or Form 1095-C by the time they are ready to file their 2015 tax return. While the information on these forms may assist in preparing a return, they are not required. Individual taxpayers will generally not be affected by this extension and should file their returns as they normally would.

Like last year, taxpayers can prepare and file their returns using other information about their health insurance. You should not attach any of these forms to your tax return.

 

Form 1095-A, Health Insurance Marketplace Statement

Individuals who enrolled in health coverage for themselves or their family members through the  Marketplace. This form provides information about your Marketplace coverage. Use Form 1095-A to complete Form 8962 and reconcile advance payments of the premium tax credit or claim the premium tax credit on your tax return.

 

Using Form 1095-A

Use Form 1095-A for information on whether you and your family members had coverage that satisfies the individual shared responsibility provision.
If Form 1095-A shows coverage for you and everyone in your family for the entire year, check the full-year coverage box on your tax return.
If there are months when you or your family members did not have coverage, determine if you qualify for an exemption or must make an individual shared responsibility payment.

Attaching Form 1095-A to Tax Return

Do not attach Form 1095-A to your tax return – keep it with your tax records.

 

Form 1095-B, Health Coverage

Individuals who had health coverage for themselves or their family members that is not reported on Form 1095-A or Form 1095-C. This form provides information about your health coverage. Use Form 1095-B for information on whether you and your family members had health coverage that satisfies the individual shared responsibility provision.

 

Filing Taxes with Form 1095-B

If Form 1095-B shows coverage for you and everyone in your family for the entire year, check the full-year coverage box on your tax return.
If there are months when you or your family members did not have coverage, determine if you qualify for an exemption or must make an individual shared responsibility payment.

 

Do not attach Form 1095-B to tax returns

Do not attach Form 1095-B to your tax return – keep it with your tax records.

 

Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

Certain employees of applicable large employers (See next column). Form 1095-C provides information about the health coverage offered by your employer and, in some cases, about whether you enrolled in this coverage. Use Form 1095-C to help determine your eligibility for the premium tax credit.

If you enrolled in a health plan in the Marketplace, you may need the information in Part II of Form 1095-C to help determine your eligibility for the premium tax credit.
If you did not enroll in a health plan in the Marketplace, the information in Part II of your Form 1095-C is not relevant to you.

Use Form 1095-C for information on whether you or any family members enrolled in certain kinds of coverage offered by your employer (sometimes referred to as “self-insured coverage”). If Form 1095-C shows coverage for you and everyone in your family for the entire year, check the full-year coverage box on your tax return.
If there are months when you or your family members did not have coverage, determine if you qualify for an exemption or must make an individual shared responsibility payment.

 

Do not attach Form 1095-C to tax returns

Do not attach Form 1095-C to your tax return – keep it with your tax records. The Marketplace, health coverage providers and applicable large employers will mail (or hand deliver) these forms to you or provide them electronically to you, if you have consented to electronic delivery.

 

 Will I get a Form 1095-C from each of my employers?

Not necessarily. You will only receive a Form 1095-C from your employer if that employer is an applicable large employer, meaning it had 50 or more full-time employees (including full-time equivalent employees) in the year before the year to which the form relates. Most employers have fewer than 50 employees and therefore are not applicable large employers required to provide Form 1095-C to their full-time employees.

Even if your employer is an applicable large employer, you will only receive a Form 1095-C for that employer if you were a full-time employee for that employer for at least one month of the year or if you are enrolled in an applicable large employer’s self-insured health plan, even if you are a part-time employee.

 

How are the forms different? The forms are provided by different entities.

  • Form 1095-A, Health Insurance Marketplace Statement, is provided  by the Marketplace to individuals who enrolled or who have enrolled a family member in health coverage through the Marketplace.
  • Form 1095-B, Health Coverage, is provided by insurance companies and other   coverage providers.  However, if your coverage was insurance purchased through the Marketplace or was a type of coverage referred to as “self-insured coverage” that was provided by an applicable large employer, you will receive a different form.
  • Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, is issued by applicable large employers to their full-time employees and, in some cases, to other employees

 

The forms are provided to different groups of people.

  • Form 1095-A – Only individuals who enroll in coverage through the Marketplace will get this form.
  • Form 1095-B – Individuals who have health coverage outside of the Marketplace will get this form (except for employees of applicable large employers that provide self-insured coverage, who will receive Form 1095-C instead).
  • Form 1095-C – Individuals who work full-time for applicable large employers will get this form.  Also, part-time employees also will get this form if they enroll in self-insured coverage provided by an applicable large employer.

 

Differences between Form 1095-A, Form 1095-B, and some Forms 1095-C

The forms contain some different information.  Form 1095-A, Form 1095-B, and some Forms 1095-C show who in your family enrolled in health coverage and for what months. Form 1095-A also provides premium information and other information you will need to reconcile advance payments of premium tax credit and claim the premium tax credit on Form 8962.  And Form 1095-C shows coverage that your employer offered to you even if you chose not to take that coverage.