Form 1095-B: Health Coverage

Form 1095-B is an IRS form that reports minimum essential health insurance coverage under the Affordable Care Act (ACA). It shows who was covered, the coverage provider, and the months of coverage during the tax year.

Key points

• Reports enrollment in minimum essential coverage (employer plans, Medicare, most Medicaid, and other qualifying plans).
• Recipients generally do not file the form with their federal tax return; instead they indicate on their return the months they had coverage.
• If you enrolled through the Health Insurance Marketplace you receive Form 1095-A. If you were offered coverage by an employer with 50+ employees you may receive Form 1095-C.
• The federal individual mandate penalty was effectively eliminated starting with tax year 2019; some states may still impose penalties for lacking coverage.

What information is on Form 1095-B

• The policyholder and covered individuals (including dependents)
• The insurer or provider’s name and contact information
• The months during the year each person had minimum essential coverage

Who sends Form 1095-B

• Health insurance providers and some self-insured employers send 1095-Bs to individuals they cover.
• If you bought coverage through the federal or state Marketplace you’ll get Form 1095-A instead.
• Large employers (50+ full-time employees) may send Form 1095-C to employees about employer-provided coverage.

What you need to do

• You do not need to attach Form 1095-B to your federal tax return.
• Use the information to complete your tax return by indicating the months you and your family had coverage (minimum essential coverage).
• If you didn’t receive a 1095-B but believe you had qualifying coverage, keep your own records and contact the provider for a copy.

Provider obligations and IRS guidance

The IRS has stated that furnishing 1095-Bs is not an enforcement priority provided providers meet two conditions:
1. The provider posts a notice on its website that participants can request Form 1095-B and explains how to request it.
2. The provider supplies the form within 30 days of a request.

State rules and penalties

Although the federal individual mandate penalty was reduced to $0 beginning in 2019, several states have their own requirements and penalties for not having coverage (for example, Massachusetts). Check your state tax rules to see if a penalty applies.

Where to get the form or more information

• Request a copy from your health insurance provider or employer.
• Printable copies and instructions for Form 1095-B are available on the IRS website.

Frequently asked questions

Q: Do I need to mail Form 1095-B to the IRS?
A: No. Keep it for your records and use it to complete your tax return; you do not file the form with your return.

Q: What if I never received a 1095-B?
A: If you had coverage, contact the provider. Under IRS guidance, providers should furnish the form within 30 days of a request if they post the required website notice.

Q: How does 1095-B differ from 1095-A and 1095-C?
A: 1095-A reports Marketplace coverage and is needed to reconcile premium tax credits. 1095-C reports employer-provided offers and coverage for large employers. 1095-B reports coverage provided by insurers and some self-insured employers.

Sources: IRS publications and instructions for Forms 1094-B/1095-B; IRS pages about Forms 1095-A and 1095-C; ACA statutes and IRS guidance on the individual shared responsibility provision.