Form 1095-B for Health Coverage: Meaning, Use, and Filing Requirements

This post was originally published on May 3rd, 2024, and updated on May 30th, 2025.

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Form 1095-B is an informational tax document that reports the type of health coverage an individual had throughout the tax year. It serves as proof that the person maintained minimum essential coverage as required by the Affordable Care Act (ACA). The form includes details about the insurer, the policyholder, and any individuals covered under the policy. Although the form is not required to be filed with tax returns, it is a crucial document for record-keeping and tax compliance purposes.

This form is issued by health insurance providers, such as insurance companies, self-insured employers, and government programs like Medicaid or the Children’s Health Insurance Program (CHIP). Individuals who receive Form 1095-B can use it to verify that they or their dependents had qualifying health coverage.

Components of Form 1095-B

Form 1095-B contains several key components that provide a full record of an individual's health coverage for the year.

Part I: Responsible Individual

This section contains identifying information about the primary insured individual, also known as the responsible individual. It includes:

• Name
• Social Security Number (SSN) or Taxpayer Identification Number (TIN)
• Date of birth (if SSN or TIN is not available)
• Address

Part II: Information About the Employer (Optional)

This part is only completed if the health coverage is provided through an employer. It includes:

• Employer's name
• Employer Identification Number (EIN)
• Employer address

Part III: Issuer or Other Coverage Provider

Details about the entity that provided the health insurance coverage are listed here, including:

• Name of the provider (e.g., insurance company or government program)
• EIN
• Contact phone number
• Provider’s address

Part IV: Covered Individuals

This section lists everyone covered under the policy. Each entry includes:

• Full name
• SSN or TIN
• Date of birth (if SSN or TIN is not available)
• Coverage months (a checkmark indicates which months the person was covered)

Form 1095-B Eligibility

Not everyone receives Form 1095-B. The form is typically issued to individuals who receive health coverage from certain providers.

Who Receives Form 1095-B

Individuals are eligible to receive Form 1095-B if they had:

• Coverage from government programs like Medicaid, CHIP, or TRICARE
• Coverage through certain small employers that are self-insured
• Health insurance purchased outside the Health Insurance Marketplace
• Coverage through non-marketplace private insurers

Who Does Not Receive Form 1095-B

Those who receive insurance through the Health Insurance Marketplace receive Form 1095-A instead. Large employers that offer health coverage to their employees issue Form 1095-C. In these cases, the individual will not receive a 1095-B.

How to Receive Form 1095-B

Insurance providers are required to furnish Form 1095-B to policyholders upon request, although automatic distribution has been reduced due to changes in IRS requirements.

Distribution Timeline

Although insurers are no longer required to send Form 1095-B automatically to individuals, they must make it available by March 31 of the year following the tax year. For example, for tax year 2024, the form should be made available by March 31, 2025.

How to Request the Form

To receive a copy of Form 1095-B:

• Contact your insurance provider’s customer service
• Check your provider’s online account portal
• Submit a formal request via email or mail

Some state-run insurance programs or Medicaid offices may also provide online access to download the form.

How to File Form 1095-B

Form 1095-B does not need to be filed with your tax return, but keeping it for your records is advised.

For Individual Taxpayers

• Do not attach Form 1095-B to your tax return
• Retain it for your personal tax records
• Use the information on the form to confirm your health coverage on Form 1040

For Coverage Providers

Entities that issue Form 1095-B must file it with the IRS and provide copies to covered individuals.

Filing Requirements:

• File Form 1095-B electronically if submitting 10 or more forms
• Accompany filings with transmittal Form 1094-B

Electronic filing is completed through the IRS AIR (Affordable Care Act Information Returns) system.

Importance of Form 1095-B for Taxpayers

Form 1095-B plays a supportive role in confirming health coverage, which may have implications for tax liability depending on the year and the state of residence.

Proof of Minimum Essential Coverage

The form acts as documented evidence that a taxpayer maintained the minimum essential coverage required under the ACA. While the IRS no longer imposes a federal penalty for not having coverage, this documentation may be reviewed in the event of an audit or if the taxpayer applies for certain benefits.

State-Level Mandates

In states that have enacted their mandates, Form 1095-B becomes even more relevant. For example, New Jersey and California require residents to provide evidence of continuous health coverage. The information in Form 1095-B helps residents demonstrate compliance with these mandates and avoid associated penalties.

Recordkeeping

Keeping a copy of Form 1095-B ensures that taxpayers have accessible proof of coverage. It can resolve conflicts or questions that may arise during IRS inquiries, particularly when discrepancies exist in reported health coverage information.

Documentation in the Case of State Penalties

If a taxpayer is questioned by a state revenue department regarding their health coverage, they can submit Form 1095-B as supporting documentation. This is especially helpful if the taxpayer did not receive a 1095-A or 1095-C and needs to prove eligibility for state-level exemptions.

Assisting With Tax Return Accuracy

Using the coverage information from Form 1095-B, taxpayers can confirm the accuracy of entries on their tax return related to health coverage. This helps avoid filing errors or omissions that could trigger IRS notices or additional documentation requests.

Compliance for Insurance Providers

Form 1095-B allows insurance providers to meet federal ACA reporting standards. It ensures consistency in data reporting, supports internal audits, and provides a record of the coverage each individual received throughout the year. The IRS uses this data to cross-reference taxpayer-reported information and verify compliance with the Affordable Care Act (ACA).

Exceptions and Exemptions to Form 1095-B Filing Requirements

Certain situations may exempt individuals or entities from receiving or filing Form 1095-B.

Individuals

• Those with coverage through the Health Insurance Marketplace receive Form 1095-A
• Those with employer-sponsored plans from large employers receive Form 1095-C
• Those covered for only part of the year may not receive the form if their coverage didn’t meet the reporting threshold

Coverage Providers

Insurance companies may not issue the form automatically if:

• The IRS does not require it due to updated guidelines
• The insured is not requesting it directly
• The provider is a small self-insured employer under specific thresholds