IRS Health Care Tax Tip 2016-81, December 21, 2016
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 | |
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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 | |
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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.
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