What Is a 1095-B Form, and How Do You Use It During Tax Season?
Key takeaways:
Form 1095-B is an IRS tax form provided by healthcare insurers and some employers that offer health coverage.
This form shows if you and your dependents had minimum essential health insurance coverage during the previous year.
You do not need your Form 1095-B to file your tax return.
Table of contents
When tax season arrives, you’ll need to determine which forms are required before you submit your tax return. There are tax forms for wages, and there are also forms for health insurance. You may receive Form 1095-A, 1095-B, or 1095-C, depending on the type of health insurance you received.
If you receive Form 1095-B, you may have questions about how it’s used when filing your taxes. Below, we’ll explain what you should know about Form 1095-B before tax season.
What is a 1095-B form?
Form 1095-B is a tax form that shows proof of health insurance coverage during the previous year. But not all health plans are shown on this form. It primarily applies to small-business employer-sponsored plans, individual health plans purchased directly from an insurance company, and government-sponsored health programs, including Medicaid, Medicare, and Children’s Health Insurance Program (CHIP). Form 1095-B includes the following information:
List of covered individuals
Coverage provider
Months of coverage
Did you receive Form 1095-A? Find out why you may need Form 1095-A and how it works.
Are you eligible for a premium tax credit (PTC)? A PTC can lower your monthly insurance costs or reduce your tax bill at the end of the year. Find out if you qualify.
Got medical expenses? Here’s a list of medical expenses you may be able to deduct on your tax return if you meet the requirements.
If you purchased health insurance through the health insurance marketplace (healthcare.gov or a state exchange), you should receive Form 1095-A instead. But if you have employer-sponsored coverage from a large company, you will receive Form 1095-C.
Do you need your 1095-B to file taxes?
Form 1095-B helps you verify health coverage when filing your taxes, but you are not required to submit this form to the IRS when you file your taxes. Keep this form for your records in case proof of coverage is requested. You can use Form 1095-B to verify that you and your dependents received minimum essential health coverage.
The Affordable Care Act (ACA) requires taxpayers to have health insurance coverage. Before the Tax Cuts and Jobs Act of 2017, taxpayers had to pay a penalty if they didn’t have minimum essential coverage or a waiver. This health insurance coverage was required for every month of the year.
The penalty no longer applies at the federal level. But in some situations, you may still need to prove you had health insurance coverage required by the ACA. Some states, like California, still enforce penalties for not having qualifying health insurance.
Why do you need a Form 1095-B, and how long should you keep it?
Form 1095-B serves as proof that you had minimum essential health insurance coverage during the previous year. You should keep your records for at least 3 years from the reporting due date. If the IRS needs proof of your health care coverage during that time, your 1095 will show what you reported on your tax return.
What is minimum essential health insurance coverage?
Health insurance plans are not created equal. Your healthcare benefits may vary based on your state and plan. But the ACA requires a basic level of insurance — also known as minimum essential coverage — that meets the individual shared responsibility mandate.
There are a wide range of insurance options that satisfy the mandate, including:
Employer-provided group health plans (including COBRA)
Government health plans, like Medicare Part A
Health insurance marketplace plans
You can visit the Centers for Medicare & Medicaid Services for a list of other plans that would qualify as minimum essential coverage.
What information is on a 1095-B?
Health insurance carriers and some employers may send you and the IRS your 1095-B. This form will show all the months that you had minimum essential health insurance coverage in the previous year. Form 1095-B is divided into four parts.
Part I: Responsible individual
The first part of your 1095-B contains personal information and type of health coverage for the person named on the insurance policy. Your health coverage is defined by a specific code.
Below are the different codes that you may see in Part I based on the type of coverage you had.
Government-sponsored program
Individual market insurance
Multiemployer plan
Other designated minimum essential coverage
Individual coverage health reimbursement arrangement
Part II: Information about certain employer-sponsored coverage
Part II may offer information about the employer providing the coverage. If you received employer-sponsored health coverage and this information is not filled out, you don’t need to do anything.
Part III: Issuer or other coverage provider
This section will list information about coverage sponsors, including:
Insurance companies
Medicaid
Medicare
Part IV: Covered individuals
The last part contains information about every covered member in your household.
How do you obtain your Form 1095-B?
Your medical insurance carrier should send your 1095-B form in the mail by February. Since proof of medical coverage is not required to file your taxes, some insurance carriers and employers may not send you a 1095-B form.
If you don’t receive it, you may be able to get your form from the insurance carrier. You can call your provider; the number is on the back of your insurance card. You can also visit the website of your state’s Medicaid or another state agency that handles 1095-B forms.
Form 1095-B is typically provided by employers who provide self-insured group health plans. This can include small businesses or companies that have less than 50 employees.
Can you get a copy of your 1095-B online?
Yes, you should be able to retrieve your 1095-B on your state benefits website. For example, you can log in to your My Compass Account to retrieve your 1095-B if you live in Pennsylvania. You can print the form for your records.
What’s the difference between form 1095-B and 1095-A?
Form 1095-B is used to report health insurance coverage details for individuals who had minimum essential coverage during the previous year. This includes coverage from small employers, the government, and insurance companies. Form 1095-B is not needed to file your tax return.
On the other hand, if you signed up for health insurance through the marketplace, there’s more work you’ll need to do during tax time. You’ll receive Form 1095-A from your marketplace (federal or state). This form is used to compare the amount of premium tax credits you received during the year with the amount you were eligible to receive. You will need this information to submit an accurate tax return.
Frequently asked questions
Form 1095-B provides details about you and covered individuals in your household (such as your spouse and dependents) who had minimum essential healthcare coverage for some or all months of the year. If your form is missing months of coverage, it could be because you had coverage for part of the year through a different employer or insurer. Your form could also be missing information if your employer changed its status to or from a self-insured plan. If you believe the information reported on your Form 1095-B is incorrect, you can contact the entity that issued your 1095-B.
Form 1095-B and Form 1095-C both provide information about the health insurance coverage you had or were offered in the previous year, but they are issued by different entities. Form 1095-B is sent by insurance providers, such as health insurance companies and small employers. Form 1095-C is provided by applicable large employers (with 50 or more full-time employees), detailing the health coverage offered to their workers.
The bottom line
Form 1095-B comes in handy when you need to prove you had minimum essential coverage required under the Affordable Care Act. It shows the type of coverage, the coverage provider, and months of coverage for you and all covered individuals in your household.
If you received insurance from a government, small-business, or other nonmarketplace plan, you should receive Form 1095-B. But this form is not required to file your tax return.
Why trust our experts?
References
Centers for Medicare & Medicaid Services. (2024). Minimum essential coverage.
Centers for Medicare & Medicaid Services. (2024). Small Business Health Options Program (SHOP).
Internal Revenue Service. (2024). Form 1095-B.
Internal Revenue Service. (2024). How long should I keep records?
State of California Franchise Tax Board. (2021). California individual health care mandate: Letters arriving soon to connect California residents with qualifying health insurance and new penalty estimator.
State of California Franchise Tax Board. (2025). Personal: Health care mandate.
This article is solely for informational purposes. This article is not professional advice concerning insurance, financial, accounting, tax, or legal matters. All content herein is provided “as is” without any representations or warranties, express or implied. Always consult an appropriate professional when you have specific questions about any insurance, financial, or legal matter.
