The 1095 forms are filed by the marketplace (1095-A), other insurers (1095-B), or by your employer (1095-C). We have simple instructions for the 1095 forms. Keep in mind the 1095 forms are filed by whomever provided you coverage, so individuals won’t have to fill these out themselves.
What is a 1095 Form Used For?
You’ll need a 1095 form to fill out your Form 1040, U.S. Individual Income Tax Return for 2014 line 61, your Premium Tax Credit form 8962, your Form 8965, Health Coverage Exemptions, and to fill out the worksheet for figuring out your Shared Responsibility Payment on the Form 8965, Health Coverage Exemptions Instructions page 5.
NOTE: You’ll need the 1095-A form to file your Premium Tax Credit form. If you are filing the Premium Tax Credit form, you can’t file a 1040 EZ form and will need to file a traditional 1040 or 1040-A.
All 1095 Forms with Instructions (For 2015)
There were a few issues with 1095-A forms this year. If you haven’t gotten your 1095-A or got the wrong one, see the updates below.
Who Has to File 1095-B and 1095-C Forms?
Generally 1095-B forms are filed by insurers for: employers who use the SHOP, small self-funded groups, and individuals who get covered outside of the health insurance Marketplace.
1095-C forms are filed by large employers. If they are self-funded, they just fill out all sections of 1095-C. If they are fully insured, they get a 1095-B from the insurer and fill out Sections I and II of 1095-C.
Employers who have to file the forms will also need to file a 1094-B or 1094-C forms for Applicable Large Employer (ALE) requirements and to tell the IRS if you offered employees Minimum Essential Coverage (under PPACA section 6055 and section 6056). Learn more about the requirements from UnitedHealth.
Transition Relief for 1095-B and 1095-C Forms
Only the 1095-A form must be provided in 2015. 1095-B and 1095-C forms don’t have to be provided until 2016 due to transition relief.
For 2015 only, not all providers are required to file either a 1095-B, or 1095-C forms according to the IRS. Notice 2013-45 provides transition relief for 2014 from the section 6055 reporting requirements for health coverage providers. Accordingly, the reporting requirements do not apply for 2014 coverage.
Coverage providers and employers are still encouraged to provide information returns for coverage provided in 2014, which are due to be filed and furnished in early 2015.
Returns filed voluntarily will have no impact on the tax liability of the health coverage provider or the individuals affected. For more information about voluntary filing in 2015, see IRS.gov.
FACT: Transition relief does not affect 1095-A forms sent by the Marketplace. If you got a tax credit, then you get a form. Marketplace-issued 1095-A forms are generally filed by January 31st each year (although it may be as late as the end of February in some states). Look for yours in the mail (or view it online) shortly after.
Form 1095-A, Health Insurance Marketplace Statement Overview
Form 1095-A is an IRS form for individuals who enroll in a Qualified Health Plan (QHP) through the Health Insurance Marketplace. Typically it is sent to individuals who had Marketplace coverage to allow them to:
- Claim Premium Tax Credits
- Reconcile the Credit on their returns with Advanced Premium Tax Credit Payments.
- File accurate tax returns in general, as this information can be used to help determine exemptions and the fee.
Generally 1095 forms, including the 1095-A form, are completed by the Marketplace, insurers, or an employer. Individuals will receive a completed 1095 form in the mail.
Who has to File the 1095-A Form?
The Health Insurance Marketplace (State, Federal, Regional, or Subsidiary) must file the 1095-A form. Individuals don’t have to file the form; they will use the form furnished to them to file other forms.
Can I File without a 1095-A Form?
If you got tax credits, then you’ll want to wait until you have your 1095-A form. It would be very difficult to get the Premium Tax Credit form filled out correctly without the information from your 1095-A. If you are running up against the wire, you can file for an extension on your taxes and request another form from the marketplace. Don’t forget: you can view your form online after it has been filed.
When is the 1095-A Form Sent?
Those who have to furnish 1095 forms must submit them by January 31st, 2015. However, some states had that deadline extended to February 28th, 2015.
Where Can I Get a 1095-A Form?
You will be mailed a 1095-A form shortly after the Marketplace furnishes the form on January 31st, 2015. Look for your form by February 2nd, 2015.
What if I Had More than One Provider?
If you had more than one type of health insurance throughout the year, then follow this rule of thumb: for 2015, you’ll get 1095-A forms from every provider who you had a Health Insurance Marketplace plan with. If you don’t have your 1095’s from employers or coverage outside of the Marketplace, then use the honor system to report those types. For 2016 and beyond, you’ll get forms from anyone who provided you coverage by early February.
Line-By-Line Instructions for 1095-A Form
You won’t be filling out form 1095-A, but here is what you need to know to understand it. Make sure to have a copy of 1095-A open to follow along.
Part I—Recipient Information
Line 1 Marketplace identifier. The abbreviation of the Federal or State Marketplace from which you got your coverage.
Line 2 Marketplace-assigned policy number. Your policy number as assigned by the Marketplace. If it’s greater than 15 characters, only the last 15 characters show.
Line 3 Policy issuer’s name. Name of the insurance provider who issued your plan.
Line 4 Recipient’s name. You, otherwise known as: the name of the person (the recipient) identified at enrollment who is expected to file a tax return and who, if qualified, would claim the premium tax credit for the year of coverage for his or her household.
Line 5 Recipient’s SSN. Your social security number (SSN).
Line 6 Recipient’s date of birth. Your birthday.
Lines 7, 8, and 9 Spouses info. Spouses information, only if advance credit payments were made for the coverage. 8 and 9 are their SSN and birthday.
Lines 10 and 11 Policy start and termination dates. Start and end dates of the policy. (see notes under dependent information in Part II)
Lines 12-15 Address. Your address.
Part II—Coverage Household
Line 16-120 Dependent information. Same information as lines from Part I, except reported for each dependent.
NOTE: Start and end dates of your policy are important. If you, or a dependent missed even one month of coverage, you’ll need to file an exemption using the 8965 exemptions form. You can also use the instructions of that form to pay the fee.
Part III—Household Information
Line 21-22 Months, Premium Amounts, Cost of Baseline Plan, and Amount of Advanced Premium Tax Credit Payment. This is the only part of 1095-A that really matters. This shows what months you had coverage under this plan, how much it cost for all household members, what the baseline cost of a “Second Lowest Cost Silver Plan (SLCSP)” was, and how much was paid via a tax credit in advance to your insurer.
A. Monthly Premium Amount. The actual amount of your premium.
B. Monthly Premium Amount of Second Lowest Cost Silver Plan (SLCSP). The amount of the benchmark Silver plan in your region. This is what all cost assistance amounts are based on. If your plan was cheaper, you could get a bigger Tax Credit. If it was more expensive, expect less.
NOTE: If you want need to calculate this yourself you can use the Second Lowest Cost Silver Plan Tax tool.
C. Monthly Advance Payment of Premium Tax Credit. The amount of the Tax Credit that was actually paid to your insurer as “Advanced Tax Credit Payments”.
FACT: You’ll use the information for Part III to fill out your Premium Tax Credit Form 8962. This form will allow you to claim additional tax credits or to repay if you got too much assistance based on your income. Most people who got tax credits will need to fill out form 8962 since even a slight change in income will change what tax credit you are owed.
Form 1095-B, Health Coverage
This form is furnished to those who had non-marketplace coverage or more than one coverage source. Like the other forms, this is filed by your insurer or employer. 1095-B forms are not required to be sent until 2016.
Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
This form is furnished to those who had employer-sponsored coverage. This form is filed by your employer. 1095-C forms are not required to be sent until 2016.
NOTE: If you don’t have your 1095-B or 1095-C for 2015, don’t fret. You can simply report your coverage using the “honor system”.
NOTE FOR LARGE EMPLOYERS: If you are a large employer, you will have to file at least sections I and II of the 1095-C.
More on 1095-B and C Forms
Aside from reading the instructions, we suggest checking out the following PDF from UnitedHealth for more information on 1095-B and 1095-C forms.
And here are some 1095-B and C pointers:
- Use the 1094-B and C forms to tell the IRS about whether you offered workers Minimum Essential Coverage (MEC)
- Use the 1095-B and C forms to show what coverage a worker had, what months they had coverage, or to show self insured coverage. You’ll file one form per employee.
- If an employer provided self-insured coverage. This section is used for showing family members who had coverage.
For further assistance you can always call the IRS helpline. Remember 1095-B and C forms are not mandatory until 2016.
IRS Telephone Lines and Hours of Operation
|Service||Telephone number||Hours of operation|
|IRS Tax Help Line for Individuals||(800) 829-1040||M–F, 7:00 a.m.–7:00 p.m., local time|
|Business and Specialty Tax Line||(800) 829-4933||M–F, 7:00 a.m.–7:00 p.m., local time|
|Practitioner Priority Service (Practitioners Only)||(866) 860-4259||M–F, 7:00 a.m.–7:00 p.m., local time|
|e-Help (Practitioners Only)||(866) 255-0654||e-Help Desk Hours|
|Refund Hotline||(800) 829-1954||Automated service is available 24/7|
|Forms and Publications||(800) 829-3676||M–F, 7:00 a.m.–7:00 p.m., local time|
|National Taxpayer Advocate Help Line||(877) 777-4778||M–F, 7:00 a.m.–7:00 p.m., local time|
|Telephone Device for the Deaf (TDD): Forms, Tax Help, TAS||(800) 829-4059||M–F, 7:00 a.m.–7:00 p.m., local time|
|Electronic Federal Tax Payment System||(800) 555-4477||24/7|
|Tax Exempt and Government Entities (TEGE) Help Line||(877) 829-5500||M–F, 8:00 a.m.–5:00 p.m., local time|
|TeleTax Topics and Refund Status||(800) 829-4477||24/7|
|Forms 706 and 709 Help Line||(866) 699-4083||M–F, 7:00 a.m.–7:00 p.m., local time|
|Employer Identification Number (EIN)||(800) 829-4933||M–F, 7:00 a.m.–7:00 p.m., local time|
|Excise Tax and Form 2290 Help Line||(866) 699-4096||M–F, 8:00 a.m.–6:00 p.m., ET|
|Information Return Reporting||(866) 455-7438||M–F, 8:30 a.m.–4:30 p.m., ET|
|Disaster or Combat Zone Special Hotline||(866) 562-5227||M–F, 7:00 a.m.–7:00 p.m., local time|
|FBAR and Title 31 Help Line||(866) 270-0733
(313) 234-6146 (not toll free)
|M–F, 8:00 a.m.–4:30 p.m., ET|
More Information on 1095 Forms
We will post more information and step-by-step 1095 guides for B and C forms as they become more relevant. For now use the 1095-A guide to help understand them (a lot of the information is the same), or use their official IRS instructions at the top of the page for more clarification.