Form 1095-B is the record of which months you had health coverage.
Once a year your health plan can send a Form 1095-B. It lists who was covered and in which months of the tax year, and it is proof that your coverage met health care reform standards.
A coverage record, not a bill and not a tax form you owe.
Who Was Covered
The form names the policyholder and the family members on the plan during the year. If a family member is missing or a name is misspelled, tell the issuer so the record can be corrected. Employees can compare it against their enrollment confirmation to check that everyone they covered appears.
Which Months
It marks the months each person had coverage, so gaps are easy to see. Employees who had a gap, such as a waiting period or a mid-year change, may see months left blank. Keep enrollment records handy, since those dates help explain what the form shows.
Who Issues It
For an insured plan the insurance company issues it. Some employers with self-insured plans issue it themselves. Employers should know which situation applies to their plan, because it determines who answers employee questions. If you are unsure, ask your adviser or carrier who produces the form for your group.
Two forms, two senders.
1095-B Comes from the Plan
The insurer or plan reports the coverage it provided. It describes the coverage the plan provided, not the offer an employer made. Employees who have questions about the form’s contents are usually directed to the insurer or plan named on it. HR can point employees to that contact.
1095-C Comes from the Employer
Larger employers subject to the ACA employer mandate report the offers of coverage they made on Form 1095-C. If your company files this form, the reporting follows a separate process with its own instructions. Your adviser or tax professional can help you confirm whether your business is subject to those rules.
Some People Get Both
An employee in a large employer’s insured plan can receive a 1095-C from the employer and a 1095-B from the carrier. The two forms describe different things, so employees may find it confusing to receive both. A short note from HR explaining each form can reduce calls and help people keep their tax records organized.
Keep it with your tax records.
You Generally Do Not File It
Individuals typically do not need to attach it to a federal return, but keep it with your records. Tax situations differ, so employees with questions should check with a tax professional. Keeping the form with other records for the year helps if a question about coverage comes up later.
Some States Ask for Proof
A few states have their own coverage requirements. Check your state’s rules if you live outside Michigan or move. Requirements and penalties differ from state to state and can change, so employees who live or work elsewhere should check with their state agency or a tax professional about what documentation they may need.
Use It as Proof of Coverage
It can show prior coverage when you apply elsewhere. Our guide to proof of qualified health coverage explains which document different requests call for. Keep a copy where you can find it, since some applications ask for evidence of earlier coverage. Other documents, such as a certificate of coverage, may also be accepted, so confirm what the requesting party prefers.
For employers: ACA reporting has deadlines and penalties. See ACA reporting deadlines and reasonable cause and reporting penalties.
Why Form 1095-B exists.
Who Must Report
Any person who provides minimum essential coverage to an individual during a calendar year must file a return reporting it. Employers should confirm whether they or their carrier handle this duty for their plan type, since responsibility depends on how coverage is provided. A tax adviser or counsel can confirm the details for your situation.
What The Return Shows
The name, address and taxpayer identification number of the primary insured and each covered person, and the dates each person was covered. Because the form contains personal identifiers, employers and vendors should handle the data carefully, use secure delivery, and limit who can see it. Accurate enrollment records on file make the information easier to report correctly.
Employer Plans
For group coverage the return also shows the employer’s name, address and employer identification number and the portion of the premium the employer paid. Employers with group plans should keep payroll and enrollment records that support the reported figures. If something looks wrong, contact the carrier or administrator, and ask your tax adviser how the information fits your filings.
The Statement To You
Each person named on the return must get a written statement with the information reported about them. Plans and carriers deliver these statements in different ways, such as by mail or an online portal, depending on what is allowed. HR can confirm how employees will receive theirs and share that in advance.
The Statement Deadline
The statement is due on or before January 31 of the year after the coverage year, unless the filer gives clear notice that copies are available on request and provides them by the later of January 31 or 30 days after the request.
Electronic Delivery
A statement can be delivered electronically if the person has affirmatively consented in advance, and they can revoke that consent in writing.
Source: 26 U.S.C. 6055.
What people ask about Form 1095-B.
I never got one. What now?
Ask your carrier or plan administrator for a copy. If your employer sponsors the plan, HR can point you to the right contact.
The form is wrong. Who fixes it?
The issuer. Ask them to correct and reissue it.
Is it the same as my insurance card?
No. A card shows current coverage. A 1095-B reports coverage you already had.
Do I need it to file my taxes?
You generally do not need to attach it, but it is good evidence if anyone asks about your coverage.
Is a 1095-B proof of creditable coverage?
Not the same thing. Creditable coverage is a Medicare Part D concept. See certificate of creditable coverage.
Who tracks the reporting for employers?
For the accounts we serve, our team keeps the ACA reporting on the calendar.
Related reading: Proof of qualified health coverage · ACA reporting deadlines · IRS Letter 5699 · Certificate of creditable coverage
The rules in one place.
IRS Rules For Employer Health Plans
The ACA forms, IRS letters and tax rules for employer plans, in one place.
Send us your renewal.
We’ll tell you whether it looks competitive, where we see opportunity, and the five questions we’d put to your carrier. No cost, and no obligation to move anything.
The renewal letter
Your current plan summary
Contribution split by tier
Enrolled counts by tier
Four documents — two more if your group is 50 or more. Nothing else; every extra one is a reason to postpone.
An independent employee benefits consulting firm. We look at the entire benefits program — cost, plan performance, risk and administration.
Switch to CFH. Unhappy with your broker? Your employees won’t notice. You will. →
Cookies on This Site
We use cookies to keep the site working properly and to understand how it is used. You can decline anything that is not essential. See our Privacy Policy for the detail.
- Essential — needed for the site to load and for you to move around it. These cannot be switched off.
- Analytics — tell us which pages get read, so we know what is worth writing more of.
- Advertising — set by third parties such as ad and social platforms to measure and target campaigns.