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Health Insurance Tax Forms 1095-B and 1095-C

The IRS has two new forms for reporting information about health insurance starting in January 2016:

8 Facts You Need to Know About Form 1095-B and Form 1095-C

  1. Insurance companies and government agencies* send Form 1095-B to the IRS and to the people enrolled in their plans. Form 1095-B reports on who has health insurance that provides minimum essential coverage (MEC). People with insurance that meets MEC don’t have to pay the individual shared responsibility payment (penalty for not having insurance).
     
  2. Employers with 50 or more full-time employees use Form 1095-C to report information about the health coverage they offer to full-time employees.  Employees covered by insurance that meets MEC do not have to pay the individual shared responsibility payment (penalty for not having insurance).
     
  3. Employers, insurance companies and the government have until January 31 each year to give Form 1095-B or 1095-C to you. The information on these forms may help you complete your tax return. But you can file your federal tax return even if don’t have a Form 1095-B or 1095-C. You do not have to file an amended tax return after you get the form. You do not have to send the forms to the IRS. You should keep any Forms 1095-B and 1095-C you get with your tax records.
     
  4. A person who worked for more than one employer may receive a Form 1095-C from each employer.
     
  5. Paper versions of Forms 1095-B and 1095-C must be sent to you by mail or hand delivered, unless you agree to get the form online.
     
  6. Health insurance companies and government agencies* should send a copy of Form 1095-B to you if you are the “responsible individual” for the policy. Others on the same plan won’t get a Form 1095-B.
     
  7. Large employers should send Form 1095-C to their employee. Others on the employee’s insurance plan won’t get a Form 1095-C.
     
  8. Some people may get both Form 1095-C from their employer and Form 1095-B from their insurance company. Other people will only get one of the forms.

Form 1095-A

Some people will also get Form 1095-A, Health Insurance Marketplace Statement. This form was used for the first time in 2015. Vermonters who get Advance Premium Tax Credits to help pay for health insurance will get this form from Vermont Health Connect. This form is required to file an accurate tax return. Find more information about Form 1095-A and Advance Premium Tax Credits on this website.

More Information

See this IRS Q&A fact sheet about Forms 1095-A, 1095-B and 1095-C for more information.


*People with Medicaid that provides minimum essential coverage (MEC) should get Form 1095-B. People with Medicare may or may not get Form 1095-B.