By early February, you may receive one or more forms providing information about the health care coverage that you had or were offered during the previous year. These forms function similarly to Form W-2 and Form 1099 by offering essential details for your tax filing. They will also be provided to the IRS by the issuing entity.

The forms include:

Form 1095-A, Health Insurance Marketplace Statement: Sent by the Health Insurance Marketplace (Marketplace) to individuals who enrolled in coverage there, containing details about the coverage, who was covered, and when.

Form 1095-B, Health Coverage: Sent by health insurance providers (e.g., insurance companies) to individuals they cover, specifying who was covered and when.

Form 1095-C, Employer-Provided Health Insurance Offer and Coverage: Sent by certain employers to certain employees, detailing what coverage was offered. Employers that provide “self-insured coverage” will also send this form to individuals they cover.

The deadlines for these forms are as follows:

Form 1095-A: Issued by the Marketplace by January 31.

Forms 1095-B and 1095-C: Provided by insurers, other coverage providers, and certain employers by January 31.

If you expect Form 1095-A, you should wait to file your tax return until you receive it.

You do not need to wait for Forms 1095-B or 1095-C to file your return. These forms may help but are not required for filing.

If you do not receive Forms 1095-B or 1095-C before filing, you may use other information about your health coverage.

These forms will be mailed (or hand-delivered) to you. If you have consented to electronic delivery, you may receive them electronically instead.

Yes. Employers and health coverage providers may ask for your consent for electronic delivery. It is allowed and may be more convenient for you, as electronic forms contain the same information as paper forms.

Maybe. You will receive a Form 1095-A, 1095-B, or 1095-C if you were enrolled in health coverage during the year. If you worked for an applicable large employer (ALE) with 50 or more full-time employees, you may also receive Form 1095-C. If neither applies to you, you will not receive a form.

Maybe. You are likely to receive more than one form if:

You had coverage from multiple providers.

You worked for multiple employers that offered coverage.

You changed coverage or employers during the year.

Different family members had coverage from different providers.

Example Scenarios:

Example 1: A single parent with children who initially enrolled in Marketplace coverage and later received an offer from an employer but continued with Marketplace coverage. This individual would receive Forms 1095-A and 1095-C.

Example 2: A single person who had coverage from one employer in the first half of the year and switched to another employer in the second half. This person would receive two Forms 1095-B and one Form 1095-C.

Not necessarily. Only employers classified as applicable large employers (ALEs) (50 or more full-time employees) are required to provide Form 1095-C. If your employer is not an ALE, they do not have to issue the form. Even if your employer is an ALE, you will only receive Form 1095-C if you:

Were a full-time employee for at least one month.

Were enrolled in an ALE’s self-insured plan (even if part-time).

They all report health coverage information for the prior year.

They help determine if you, your spouse, or your dependents had coverage throughout the year.

None of these forms should be filed with your tax return; instead, keep them with your records.

Form

Issued By

Who Receives It?

Purpose

1095-A

Marketplace

Marketplace enrollees

Provides information for claiming the premium tax credit

1095-B

Insurance companies & coverage providers

Those with non-Marketplace coverage (except self-insured ALE plans)

Verifies health coverage

1095-C

Applicable Large Employers (ALEs)

Full-time employees of ALEs & those in ALE self-insured plans

Shows employer-provided coverage details 

Use the information to verify that you and your dependents had coverage for the year.

If you receive Form 1095-A, use it to complete Form 8962 (Premium Tax Credit Reconciliation).

If you were not covered for all months, you may need to determine if a penalty or exemption applies (for months before December 31, 2018).

Do not file these forms with your tax return but keep them in your records.

I have a question about my form?

I think I should have received a form but did not?

I need a replacement form?I believe the form has incorrect information?