What to Know About Health Coverage Information Statements You May Receive in 2017

Many individuals will receive ACA information statements from their employer or coverage provider by early March in 2017 about their 2016 health insurance coverage:

Here is information about these forms:

1095-B
Sent to Individuals who had health coverage for themselves or their family members that is not reported on Form 1095-A or Form 1095-C.
Sent by Health Coverage Providers –

  • Insurance companies outside the Marketplace
  • Government agencies such as Medicare or CHIP
  • Employers who provide certain kinds of health coverage, which is sometimes referred to as “self-insured coverage,” but are not required to send Form 1095-C.

Other coverage providers

What to do with
This Form
This form provides information about your 2016 health coverage.

Use Form 1095-B for information on whether you and your family members had health coverage that satisfies 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.

You don’t need to wait for your Form 1095- B to file your tax return. Do not attach Form 1095-B to your tax return – keep it with your tax records. Contact the issuer if you have questions about your Form 1095-B.

1095-C
Sent to Certain employees of applicable large employers
Sent by Applicable large employers – generally those with 50 or more full-time employees, including full-time equivalent employees
What to do with
This Form
Form 1095-C provides information about the health coverage offered by your employer in 2016 and, in some cases, 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.

You don’t need to wait for your Form 1095- C to file your tax return. Do not attach Form 1095-C to your tax return – keep it with your tax records. Contact the issuer if you have questions about your Form 1095-B.

If you enrolled in coverage through the Marketplace, you will receive a Form Form 1095-A, Health Insurance Marketplace Statement. For more information about this form, see the Health Care Information Forms for Individuals questions and answers on IRS.gov/aca.

No Author Biography has been linked to this Article.

Related Articles

October 3, 2021
Jack N. Zaharopoulos was appointed as the Chapter 13 Standing Trustee for the Middle District of Pennsylvania on May 1, 2021. He succeeded Charles DeHart after his retirement. After graduating from Marquette Law School in Milwaukee in 2002, Zaharopoulos worked at a general practice firm, doing debtor and creditor bankruptcy work, family law, and even some criminal cases. After gaining...
Academy Circle Logo Final
September 3, 2023
Tracy Updike of Harrisburg, Pennsylvania, has been named as a Chapter 13 Standing Trustee for the Northern District of Indiana.  Updike will be filling the trusteeship vacated by Debra Miller when she accepted a trusteeship in the Eastern District of Tennessee.
Eric Kimball
January 9, 2022
(Used with permission. First published in the Southern District of Florida Courthouse Beacon, December 2021) Imagine this is an article entitled Wiley Champion, Esq. Instructs How To Win Your Case Every Time. Enticing for sure. You start reading. The opening paragraph needlessly re-states the title, needlessly names the author, who is already mentioned in the title, and then defines the...
Members
August 2, 2020
By Chris Hawkins, Bradley Arant Boult Cummings LLP (Birmingham, AL) The United States Court of Appeals for the Eleventh Circuit recently issued an opinion that may have far-reaching procedural implications for debtors and trustees in Chapter 13 cases. In Microf LLC v. Cumbess, the court articulated multiple canons of statutory interpretation in holding that a chapter 13 debtor’s proposal to...
Members
August 9, 2020
By Lawrence R. Ahern III, Brown & Ahern (Nashville, TN) Introduction to this Series Current pandemic circumstances and economic conditions portend an onslaught of bankruptcy filings. In the consumer bankruptcy field, trustees and debtors' counsel often are uncomfortable with the rules in UCC Article 9. Here, we look at a couple of topics that touch on the interplay of Article...
Members
June 20, 2021
By Cathy Moran, Esq., (Redwood City, CA) To actually effect abandonment of unadministered assets in a bankruptcy case, the asset in question must appear on Schedule A/B. That’s the hard teaching of Stevens v. Whitmore from the 9th Circuit BAP. A passing reference to an asset in the SOFA isn’t sufficient. Neither was the fact the trustee explicitly knew about...
Members
September 12, 2021
By Lawrence R. Ahern III, Brown & Ahern (Nashville, TN) Introduction In re Taggart In 2019, the Supreme Court in In re Taggart1 ruled that the acts alleged in that case to be in violation of a discharge injunction did not empower the bankruptcy court to find the creditor in contempt. In so holding, the Court ostensibly attempted to strike...
Members
July 21, 2019
By John P. Gustafson, United States Bankruptcy Judge, Northern District of Ohio, Western Division Click here for Part 1 B. The Duty To Disclose Post-Petition Causes Of Action. 1. The Waldron Decision. The 11th Circuit Court of Appeals considered the issue of whether or not a post-petition cause of action is . . . It looks like you are not...
Members
bridgingrelationships
Chapter 13 Trustees occupy unique positions.  Every day they work with the courts, clerks’ offices, debtors, creditors, and their attorneys, and the Office of the United States Trustees.  Within ethical bounds, it is important that Chapter 13 trustees build and maintain relationships with each of these constituents.  Civility, professionalism, and trust are the mainstays for all of these interactions. We...
Members
August 18, 2019
By Cathy Moran, Esq. (Redwood City, CA) My Google Alert popped up a lovely win for a Chapter 13 homeowner, but all I could see was the train wreck that lies ahead. The bankruptcy court ruled that the confirmed (and completed) plan trumped a late-filed mortgage proof of claim. Payment of the amount provided in the plan cured the prepetition...
Members