Resources
- 2015 Form 1095-A, Health Insurance Marketplace Statement
- 2015 Instructions for Form 1095-A
- 2015 Form 1095-B, Health Coverage
- 2015 Instructions for Form 1095-B
- 2015 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
- 2015 Instructions for Form 1095-C
Why YOU Should Care
Starting in 2015 – for returns due April 18, 2016 – individuals will receive information documenting health coverage for the year whether the applicable plan was purchased through the Health Insurance Marketplace (the “Marketplace”), obtained independently, or provided by an employer. This information may be used to calculate the Premium Tax Credit.
All three Forms show all individuals covered by the plan in question and the coverage dates for which the plan was in place and the individuals listed were covered.
Form 1095-A
The Form 1095-A shows coverage information for plans purchased through the Marketplace. This information includes the monthly premium for the applicable plan, the cost of the second lowest cost silver plan, and the amount of monthly advance credit payments received on your behalf to pay for the plan.
The information on this Form can be used to complete Form 8962 to calculate the Premium Tax Credit, if applicable.
Form 1095-B
This Form shows proof of minimum essential coverage to avoid the individual shared responsibility payment. As taxpayers who receive this Form did not purchase through the exchange, they are not eligible for the Premium Tax Credit. This Form shows the name of the responsible individual and all other parties covered by the applicable plan and the months the plan was in place. There is no information concerning the cost of the plan reported on this Form.
Form 1095-C
Taxpayers whose health insurance was sponsored by an Applicable Large Employer will receive a Form 1095-C showing all individuals covered by the plan throughout the year and the cost of the employee share of the lowest cost monthly premium. Taxpayers who had multiple employers throughout the year may receive a Form 1095-C from each.
If you purchased health insurance through the Marketplace, information on this Form will be used to see if you qualify for the Premium Tax Credit.
