Why you received a 1095-B form
Employees of large companies—ones with 50 or more full-time employees (FTEs)—generally receive Form 1095-C instead. The “responsible individual” named on a 1095-B policy receives one copy that covers everyone on that policy, including dependents.
Form 1095-B is the IRS’s proof-of-coverage document for people whose health insurance comes from a source other than the Marketplace or a large employer. It exists because the Affordable Care Act (ACA) requires insurers and government health programs to report coverage to the IRS under Section 6055.
Who sends Form 1095-B
The entity that provided your coverage sends the form.
| Source of coverage | Who sends Form 1095-B |
|---|---|
| Private health insurer | Your insurance company |
| Medicaid or CHIP | Your state agency |
| Medicare Part A | Centers for Medicare & Medicaid Services |
| Small self-insured employer (fewer than 50 FTEs) | Your employer |
| TRICARE / VA / other federal program | The relevant federal agency |
Source: Internal Revenue Service
The difference between Form 1095-B, 1095-A, and 1095-C
| Form | Sent by | Who receives it | Filing impact |
|---|---|---|---|
| 1095-A | Health Insurance Marketplace | Marketplace enrollees | Required to complete Form 8962 and reconcile the premium tax credit |
| 1095-B | Insurer, government program, or small employer | Covered individuals | Informational only. Keep for your records, no filing action needed |
| 1095-C | Large employer (ALE) | Full-time employees | Informational. Relevant if you’re checking premium tax credit eligibility |
Source: Internal Revenue Service
Form 1095-B and filing your taxes
You don’t need Form 1095-B in order to file your taxes. The federal individual mandate penalty has been $0 since 2019, so most filers just keep the form for their records.
Note: Several states and jurisdictions have their own coverage mandates, including:
- California
- New Jersey
- Massachusetts
- Rhode Island
- District of Columbia
- Vermont (no financial penalty)
If you live in one of those states, you may need to report your coverage on your state return with Form 1095-B.
What to do if you didn’t receive Form 1095-B
Some insurers and Medicaid programs no longer mail the form automatically. Instead, they post a notice online and let you request a copy. If you need yours:
- Private insurance: Contact your insurer directly or check their online member portal.
- Medicaid or CHIP: Reach out to your state Medicaid office or log into your state’s benefits portal.
- Medicare Part A: Log into Medicare.gov or call 1-800-MEDICARE (1-800-633-4227).
- Small employer coverage: Contact your HR or payroll department.
Providers are required to send a copy within 30 days of a request.
