Form 1095-B (Health Coverage) is your proof that you had qualifying health insurance during the tax year. It lists who was covered under your policy, which months they had coverage, and what type of plan provided it.
Here's the good news: you don't need to attach this form to your tax return or file it yourself. Your coverage provider handles the filing with the IRS (or can use ACA compliance reporting services to manage it). You just keep it with your tax records in case questions come up later.
This guide breaks down the official IRS instructions into plain language so you know exactly what each section means and what (if anything) you need to do with it.
Why You Receive Form 1095-B
The Affordable Care Act requires most coverage providers to report who had minimum essential coverage (MEC) during the year. MEC is the baseline level of health insurance that meets federal standards.
Your coverage provider sends Form 1095-B to you and to the IRS. This documents that you had qualifying coverage and helps the IRS track nationwide insurance trends.
Important distinction: If you bought health insurance through the Health Insurance Marketplace and received advance premium tax credits, you'll receive Form 1095-A instead of Form 1095-B. Form 1095-A is different because you'll need it to reconcile your tax credit on Form 8962 when you file your taxes.
Who Sends You Form 1095-B?
You receive Form 1095-B from whoever provided your minimum essential coverage:
Insurance companies send Form 1095-B if you have:
- Individual market health insurance (policies you bought directly from an insurer)
- Fully-insured employer coverage from a small employer
Government agencies send Form 1095-B if you have:
- Medicare Part A
- Medicaid (except in U.S. territories)
- CHIP (Children's Health Insurance Program)
- TRICARE
- VA health benefits
- Peace Corps coverage
Small employers (under 50 full-time employees) send Form 1095-B if they offer self-insured health plans.
What you won't receive: Large employers (50+ full-time employees) with self-insured plans report your coverage on Form 1095-C instead, which combines offer and coverage information into one form.
Who Actually Files Form 1095-B?
Understanding who files helps you know what to expect:
Small employer with insurance carrier: If your employer buys insurance from Blue Cross, Aetna, or similar, the insurance company files Form 1095-B for you. Your employer doesn't file anything.
Small employer with self-insured plan: If your employer self-insures (pays claims directly instead of through insurance), your employer files Form 1095-B for everyone covered.
Government programs: Medicare, Medicaid, CHIP, and TRICARE coverage is reported by the government agency managing your benefits. You don't need to do anything.
Breaking Down Your Form 1095-B
Form 1095-B has four parts. Here's what each section tells you:
Part I: Responsible Individual
This identifies the primary person who should receive the form. Usually, this is the employee, the policy subscriber, or a parent if only children are covered.
Line 1 - Name: The name of the person designated to receive this statement.
Line 2 - SSN or TIN: The Social Security number or taxpayer ID of the responsible individual. If you're not actually a covered person (for example, if you're a parent receiving the form for your minor children), this field might be blank.
Line 3 - Date of Birth: Only filled in if Line 2 is blank.
Lines 4-7 - Mailing Address: Where the form was sent.
Line 8 - Origin of Health Coverage: A letter code identifying your coverage type:
- A = Small Business Health Options Program (SHOP)
- B = Employer-sponsored coverage (except individual coverage HRA)
- C = Government-sponsored program
- D = Individual market insurance
- E = Multiemployer plan
- F = Other designated minimum essential coverage
- G = Individual coverage HRA
This code tells you what kind of coverage you had. Most people will see codes B, C, or D.
Part II: Information About Certain Employer-Sponsored Coverage
This section only appears if an insurance company provided your employer-sponsored coverage (codes A or B on Line 8).
If you have self-insured employer coverage, Part II will be blank. Insurance companies filling out this section provide your employer's name, EIN, and address to identify who sponsored the plan.
Part III: Issuer or Other Coverage Provider
This identifies who actually provided your coverage.
Lines 16-17 - Provider Name and EIN: The insurance company, government agency, or employer that provided your coverage.
Line 18 - Contact Phone Number: A number you can call if you have questions about your form.
Lines 19-22 - Provider Address: The mailing address for your coverage provider.
This is who you'd contact if you found errors on your form or needed a corrected copy.
Part IV: Covered Individuals
This section lists everyone who had coverage under the policy during the year.
Column (a) - Name: Each person covered under the plan.
Column (b) - SSN or TIN: The Social Security number or taxpayer ID for each covered person. The IRS allows providers to show only the last four digits on your copy (like ***-**-1234) to protect privacy.
Column (c) - Date of Birth: Only required if the person doesn't have an SSN or TIN.
Column (d) - All 12 Months: A checkbox. If marked, that person had coverage for at least one day in every month of the year. This is the simplest scenario.
Column (e) - Individual Months: If the person wasn't covered all year, this shows which specific months they had coverage. Each month has its own checkbox.
If more than six people were covered (you, your spouse, and multiple children, for example), the form continues on a separate continuation sheet with the same column structure.
What the Monthly Coverage Information Means
The month-by-month breakdown in Part IV matters if your state has an individual mandate.
States with individual mandates in 2025:
- California
- Massachusetts
- New Jersey
- Rhode Island
- District of Columbia
If you live in one of these states and didn't have coverage for certain months, you might owe a penalty on your state tax return unless you qualify for an exemption.
Example: Your Form 1095-B shows coverage only for January through October. You didn't have coverage in November or December. If you're a California resident, you'd need to file California Form FTB 3853 to either claim an exemption for those two months or calculate the state penalty.
If you don't live in a mandate state, the monthly breakdown is informational but doesn't trigger any tax consequences.
Common Questions About Form 1095-B
Do I need to attach Form 1095-B to my tax return?
No. Form 1095-B is not attached to your Form 1040. It's an informational document that proves you had coverage. Keep it with your tax records, but you won't send it to the IRS when you file.
What if I never received Form 1095-B?
If you had minimum essential coverage but didn't receive the form by mid-March, contact your coverage provider and request a copy. The IRS extended the deadline for providers to furnish forms to individuals to March 3, 2025 for 2024 coverage.
Starting with 2024 coverage, providers can use a new option: instead of automatically mailing forms, they can post a notice on their website saying forms are available upon request. If your provider used this option, you'll need to request your form.
You can still file your taxes without Form 1095-B if you know you had coverage. Your Form 1040 asks whether you had health insurance. You can answer "yes" based on your own records.
What if the information on my Form 1095-B is wrong?
Contact your coverage provider immediately and request a corrected form. Common errors include:
- Wrong coverage months
- Missing family members who were actually covered
- Incorrect names or Social Security numbers
Your provider must file a corrected Form 1095-B with the IRS and send you a new copy marked "CORRECTED" in the checkbox at the top.
What if I had coverage from multiple sources during the year?
You'll receive multiple Form 1095-B forms, one from each provider. For example, if you lost your job in June and switched from employer coverage to Marketplace coverage, you'd receive:
- Form 1095-B from your employer's insurance carrier (showing coverage January-June)
- Form 1095-A from the Marketplace (showing coverage July-December)
Keep both forms. Together, they document your full year of coverage.
When Do Coverage Providers Have to File?
Understanding provider deadlines helps you know when to expect your form and what happens if deadlines are missed.
Deadlines for providers filing with the IRS:
- Paper filing (fewer than 10 forms): February 28, 2025
- Electronic filing (10 or more forms): March 31, 2025
Providers filing 10 or more information returns must file electronically. There's no exception to this rule without an approved hardship waiver.
Deadline for furnishing forms to individuals:
Providers must furnish Form 1095-B to you by March 3, 2025 for 2024 coverage. This deadline applies whether they mail you a paper copy or use the new website notice option.
The new website notice option (starting with 2024 forms)
Instead of automatically mailing Form 1095-B to everyone, providers can post a notice on their website by March 3 stating that forms are available upon request. The notice must:
- Be clear, conspicuous, and easy to find on the website
- Explain how to request a form (email address, mailing address, phone number)
- Remain posted through October 15, 2025
- Use plain, non-technical language
If you request your form, the provider must send it within 30 days.
State-specific requirements:
California, Massachusetts, New Jersey, and Rhode Island still require providers to furnish forms to residents by March 3, even if the provider uses the website notice option for other states. If you live in one of these states, you should receive your form automatically rather than having to request it.
What Happens If Providers File Late or Incorrectly?
The IRS automatically penalizes providers for filing errors:
The penalties:
- $330 per form for failure to file with the IRS
- $330 per form for failure to furnish to individuals
- Up to $660 per form if filed late to both
Quick corrections reduce penalties:
- Fix within 30 days: $60 per form
- Fix by August 1: $130 per form
- Fix after August 1: $330 per form
Why this matters to you: If your provider files late or incorrectly and you need proof of coverage for state tax purposes, contact them immediately to request your form. Don't wait for them to fix it on their timeline.
The Bottom Line on Form 1095-B
Form 1095-B is simpler than it looks. It's just proof you had health coverage during the year.
What you need to do:
- Keep your copy with your tax records for at least 3 years (6 years if you live in California, Massachusetts, New Jersey, Rhode Island, or D.C.)
- Check that the coverage months and covered individuals are correct
- Contact your provider immediately if you find errors
- Request a copy if you didn't receive one and you need proof of coverage
What you don't need to do:
- Attach it to your tax return (it's informational only)
- File it with the IRS yourself (your provider handles this)
- Stress about technical terminology
Quick tip: Many providers now offer electronic access through online portals. Check your insurance carrier's website, your employer's HR platform, or your government benefits portal to download your form instead of waiting for mail.
For Coverage Providers: If you're a coverage provider responsible for filing Form 1095-B, the stakes are higher. Late filing, incorrect information, or missing forms trigger automatic IRS penalties starting at $330 per form.
Stay Compliant With 1095 EZ
Whether you're reviewing your personal Form 1095-B or managing filing requirements for your organization, understanding these forms removes the confusion from ACA compliance.
For small employers and self-insured plans, filing Form 1095-B correctly and on time protects you from penalties that start at $330 per form and climb quickly.
1095 EZ handles the technical details so you don't have to. We generate accurate forms, file them with the IRS and applicable states, and furnish them to your covered individuals on time. No penalties. No confusion. Just clean compliance.
Create an account to get started. Answer a few questions about your coverage, and we'll take care of the rest.