Many individuals will receive ACA information statements from their employer or coverage provider by early March in 2017 about their 2016 health insurance coverage:
- Form 1095-B, Health Coverage
- Form 1095-C, Employer-Provided Health Insurance Offer and 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 –
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.
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.
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”.
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.
