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Tax Forms
1095-A, 1095-B
& 1095-C Q&A
Because of the health care law, you
might receive some new forms this
winter providing you with
information about the health
coverage you had or were offered
in 2015. The information below is
intended to help individuals
understand these new forms,
including who should expect to
receive them and what to do with
them.
The Basics
1. Will I receive any new health
care tax forms in 2016 to help
me complete my tax return?
Starting in early 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 fle 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.
The new forms are:
 Form 1095-A, Health 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-B, Health 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-C, Employer-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.
2. When will I receive these health care tax forms?
The deadline for the Marketplace to provide Form 1095-A is Feb. 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 fle their returns as they
normally would.
Due to the Affordable Care Act (ACA), some taxpayers
may receive unfamiliar tax forms at the beginning of
2016: Forms 1095-A, 1095-B and1095-C.
3. Must I wait to fle until I
receive these forms?
If you are expecting to receive a Form 1095-A, you should wait to
fle 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 fle.
Some taxpayers may not receive a Form 1095-B or Form 1095-C by the time they are ready to fle their
2015 tax returns. 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 fle their returns
as they normally would.
Like last year, taxpayers can prepare and fle their returns using other information about their health
insurance. You should not attach any of these forms to your tax return.
4. What are the health care tax forms that I might receive and how do I use them?
Health Care
Form
Sent to Sent by What to do with this form
Form 1095-A,
Health
Insurance
Marketplace
Statement
Individuals who enrolled
in health coverage for
themselves or their
family members
through the
Marketplace
Marketplace This form provides information about your
Marketplace coverage.
Use Form 1095-A to complete Form 8962 and to
reconcile advance payments of the premium
tax credit or claim the premium tax credit on
your tax return.
Use Form 1095-A for information on whether you
and your family members had coverage that
satisfes 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.
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
Health Coverage
Providers
 Insurance
companies
This form provides information about your health
coverage.
Use Form 1095-B for information on whether you
and your family members had health coverage.
1095-A or Form 1095-C outside the
Marketplace
 Government
agencies such as
Medicare or CHIP
 Employers that
provide certain
kinds of health
coverage
(sometimes
referred to as
“self-insured
coverage”) but
are not required
to send Form
1095-C (see
below)
 Other coverage
providers
that satisfes the individual shared
responsibility provision.
 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 your tax return—
keep it with your tax records.
Form 1095-C,
EmployerProvided Health
Insurance Offer
and Coverage
Certain employees of
applicable large
employers (See next
column)
Applicable large
employers—
generally those with
50 or more full-time
employees, including
full-time equivalent
employees
Form 1095-C provides information about the
health coverage offered by your employer, and,
in some cases, information 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 your tax return—
keep it with your tax records.
5. How will I receive these forms?
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.
6. My employer or health coverage provider has suggested that I opt to receive these forms
electronically rather than on paper. Are they allowed to ask me that?
Yes. Employers and health coverage providers may ask for your consent to receive the forms electronically.
This is entirely acceptable and may be more convenient for you. Electronic forms provide the same
information that is provided in the paper forms.
7. Will I get at least one form?
Maybe. If you were enrolled in health coverage for 2015, you should receive a Form 1095-A, 1095-B or
1095-C. In addition, if you were an employee of an employer that was an applicable large employer in
2015, you may receive a Form 1095-C. If you don’t fall in either of these categories, you won’t receive a
form.
8. Will I get more than one form?
Maybe. You are likely to get more than one form if you had coverage from more than one coverage
provider or if you worked for more than one employer that offered coverage. You are also likely to get more
than one form if you changed coverage or employers during the year or if different members of your family
received coverage from different coverage providers.
The following examples illustrate when you may get more than one Form 1095 and what to do with the
information on those forms.
Example 1: You are single with two dependent children. At the beginning of 2015, you were unemployed,
and you and your children were enrolled in coverage through the Marketplace. You received the beneft of
advance payments of the premium tax credit to help pay for your coverage. In August of 2015, you started
working 40 hours per week for an employer with 300 employees (an applicable large employer) that
offered health insurance coverage to you and your children. However, that offer of coverage was
considered unaffordable to you for purposes of the premium tax credit, so you did not enroll in it and
instead continued your Marketplace coverage with advance payments of the premium tax credit. Early in
2016, you receive Form 1095-A (from the Marketplace) and Form 1095-C (from your employer).
When you complete Form 8962, Premium Tax Credit, you will use the information on Form 1095-A to
reconcile advance payments of the premium tax credit and to verify that you had health coverage for the
entire year. You will use Form 1095-C to verify that your employer coverage was unaffordable for you. You
will not attach Form 1095-A or 1095-C to your return, but you should keep these forms with your tax
records.
Example 2: You are single with no dependents. At the beginning of 2015, you were employed by
Employer A, which has 20 employees (and therefore is not an applicable large employer). You had
coverage through Employer A’s employer-sponsored plan, which is insurance that Employer A purchases
from Health Insurance Issuer Q (i.e., not a “self-insured plan”). In June of 2015, you changed jobs and
started working 40 hours per week for Employer B, which has 500 employees (an applicable large
employer). You immediately began receiving coverage through that employer’s plan, which is insurance it
purchases from Insurance Issuer R. Early in 2016, both insurance companies will send you a Form 1095-B
providing information about the coverage in which you were enrolled. You also will receive a Form 1095-C
from Employer B, the applicable large employer, providing information about the health coverage
Employer B offered you.
You will use the information on Forms 1095-B to verify that you had health coverage for each month during
the year and will check the full-year coverage box on your tax return. You will not need to use Form 1095-C
to help complete your return because the information about the offer of health coverage made by your
employer relates to whether you are eligible for the premium tax credit, and you cannot get a premium tax
credit if you were not enrolled in a health plan in the Marketplace. You will not attach Form 1095-B or Form
1095-C to your tax return, but you should keep both forms with your tax records.
9. 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.
10. How are the forms similar?
They all provide information about your health coverage during the prior year, and they are all used to
determine if you, your spouse and your dependents had health coverage for the entire year, and, if not, for
which months you did have coverage. (The Form 1095-C includes this information only if your employer is
an applicable large employer and the coverage you enrolled in was a certain kind of coverage referred to
as “self-insured coverage”).
None of these forms should be fled with your tax return; they should be kept for your records with your
other tax documents.
11. How are the forms different?
 The forms are provided by different entities.
o 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.
o Form 1095-B, Health Coverage, is provided by insurance companies and other coverage
providers. However, if your coverage was 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.
o 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.
o Form 1095-A – Only individuals who enroll in coverage through the Marketplace will get this
form.
o 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).
o 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.
 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.
12. What do I need to do with these forms?
You will use the information on these forms to verify that you, your spouse and any dependents had
coverage for each month during the year.
Like last year, if you and your family members had minimum essential coverage for every month of the
year, you will check a box on your return to report that coverage. If you or any family members did not
have coverage for the entire year, a coverage exemption may apply for the months without coverage. If
you or any family members did not have coverage or an exemption, you may have to make an individual
shared responsibility payment.
If you or anyone in your family receives a Form 1095-A from the Marketplace, you will use the information
on the form to complete a Form 8962 to reconcile any advance payments of the premium tax credit or to
claim the premium tax credit.
Do not fle these forms with your tax return. Keep them in your records with your other important tax
documents.
13. What should I do if:
 I have a question about the form I received?
 I think I should have gotten a form but did not get it?
 I need a replacement form?
 I believe the form I received has an error?
In any of these situations, you should contact the provider of the form (or the entity that you think should
have provided you a form, if you think you should have received a form but did not get it).
For questions about the Form 1095-A, contact the Marketplace. For questions about the Form 1095-B,
contact the coverage provider (see Line 18 of the Form 1095-B for a contact telephone number). For
questions about the Form 1095-C, contact your employer (see Line 10 of Form 1095-C for a contact
telephone number).
How the Forms Relate to Your Tax Return
14. Can I fle my tax return if I have not received any or all of these forms?
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 fle a complete and accurate tax return. If you need a copy of your Form 1095-A, you
should go to www.healthcare.gov or your state Marketplace website and log in to your Marketplace
account, or call your Marketplace call center. 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 fle 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 fle
your individual income tax return. 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 the following:
 Insurance cards
 Explanation of benefts
 Statements from your insurer
 W-2 or payroll statements reflecting health insurance deductions
 Records of advance payments of the premium tax credit
 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. 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.
15. Am I required to fle 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 fle an
individual income tax return and submit a Form 8962 to reconcile those advance payments, even if you
would not otherwise be required to fle a tax return. You also must fle 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 for Form 8962.
However, you are not required to fle 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 fling requirement, you do not have to fle a tax return solely because you received the Form 1095-B
reflecting your Medicaid coverage.
The health care law tax fling requirements are the same as last year:
 If you enrolled in coverage through the Marketplace, you must fle a tax return and reconcile any
advance payments of the premium tax credit that were paid on your behalf.
 If you have a fling 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.
16. 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.
Source: Internal Revenue Service
Tax Forms 1095-A, 1095-B & 1095-C Q&A

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