2014-2016 Special Instructions: Form 1095-A, 1095-B, 1095-C

TIP: In 2015 your 1095-A was due in the mail or online by February 2nd, 2015 (delayed in some cases until February – April or beyond). This was consistent in 2016 and also should be expected for forms sent in 2017 (likely with less delays). Non-marketplace 1095-B and 1095-C forms were sent for the first time in 2016 (these are filed by employers and insurers).

Also note: Some HealthCare.Gov customers were sent the wrong 1095 form in 2015. Check our page on getting the wrong 1095-A form to see what to do in this case.

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 IRSNotice 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.

That being said, those who got incorrect forms are being asked to wait to file until the correct form is filed. If you already filed your form, don’t worry too much. Subsidy amounts didn’t change much between 2014 and 2015, so in most cases, the calculations shouldn’t be off by much.

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