Affordable Care Act IRS Reporting Forms: 1095-A, 1095-B and 1095-C
The Affordable Care Act (ACA) is a federal law that requires almost everyone in the United States to have medical coverage. Starting in tax year 2015, people who don't have at least a minimal level of coverage could have to pay a fine to the Internal Revenue Service (IRS).
There are three new information forms (similar to a W2) which contain information that is required for completing your taxes. Also, like a W-2 form, the 1095-A, 1095-B and 1095-C forms will be provided to the IRS.
What is the 1095-A form?
The 1095-A form is sent to consumers who purchase health insurance directly from the Health Insurance Marketplace at healthcare.gov or a state based marketplace. This form is sent by the Marketplace. If a consumer has questions or concerns about this form, they should contact the Marketplace at 1-800-318-2596. The Marketplace will create a ticket to resolve the issue. If necessary, a new form will be mailed to the consumer.
Form 1095-A, Health Insurance Marketplace Statement, is a tax form issued by the Health Insurance Marketplace that gives you information about the coverage you purchased from the Marketplace for the coverage period of the prior year
**Important update - If you have received your 1095-A, and it is incorrect you must call the Marketplace to resolve the issue (1-800-318-2596). Explain to the agent that your call is about an incorrect 1095-A form. The Marketplace has a specialized department to resolve incorrect 1095-A issues.
- If anyone in your household was covered by a Marketplace plan in 2015, you’ll get Form 1095-A, the Health Insurance Marketplace Statement, from the Health Insurance Marketplace.
- The 1095-A is sent by the Marketplace, not the IRS or Community Health Options.
- The 1095-A includes 2015 information for all Marketplace plans held by people in your household.
- The Marketplace began mailing out 1095-A forms as of mid-January. The Center for Medicare and Medicaid Services (CMS) and healthcare.gov advised that it could be mid-February before yours arrive in the mail.
- If you have an online Marketplace account, you will find the 1095-A form there too (it may be available there before it comes in the mail according to healthcare.gov).
- If you have a question about your 1095-A please contact the Marketplace 1-800-318-2596.
What is the 1095-B form?
The 1095-B form is sent to consumers who purchase health insurance directly from a health insurance issuer or who were covered through their employer who purchased insurance directly from a health insurance issuer or the Federal or State Small Business Marketplace. This form is sent by the health insurance issuer. Any questions related to form 1095-B should be directed to the issuer.
What is the 1095-C form?
Form 1095-C is sent to consumers directly from their employer. Most consumers in a group plan will receive this form depending on the type of insurance provided by their employer. Questions related to form 1095-C should be directed to the consumer’s employer.