1095-B: Health Coverage
Reports that you and your dependents had qualifying health coverage.
Overview
Form 1095-B, Health Coverage, is issued by health insurance providers, government agencies, and certain employers to confirm that you had qualifying health coverage during the tax year. This form documents the months you were covered and the individuals included in the coverage.
Form 1095-B is typically issued by insurance companies for individual health plans purchased outside the Marketplace, Medicaid and CHIP agencies, Medicare, TRICARE, and small employers that provide self-insured health coverage. It serves as proof that you and your dependents had minimum essential coverage.
While the federal individual mandate penalty was reduced to $0 starting in 2019, several states (including California, Massachusetts, New Jersey, Rhode Island, and the District of Columbia) maintain their own individual mandates with penalties. Form 1095-B remains important for documenting coverage for state requirements and as a personal record.
Who Files This Form?
Health insurance issuers, Medicaid agencies, Medicare, TRICARE, and other providers of minimum essential coverage must file Form 1095-B for each individual they cover. Small employers that provide self-insured health plans also file this form (large employers use Form 1095-C instead).
You do not file Form 1095-B with your tax return — it is for your records. The issuer sends copies to both you and the IRS. If you live in a state with an individual mandate, you may need this form to prove you had coverage and avoid a state penalty.
Key Fields
Part I: Responsible individual
The primary policyholder or subscriber's name, SSN, and address.
Part II: Information about certain employer-sponsored coverage
If the coverage is provided through an employer, the employer's name, EIN, and contact information.
Part III: Issuer or other coverage provider
The name and contact information of the insurance company or entity providing coverage.
Part IV: Covered individuals
A list of all individuals covered under the policy, including their names, SSNs, dates of birth, and the months they were covered.
Months covered checkboxes
Checkboxes for each month (January through December) indicating when each individual had qualifying coverage. A 'full year' box is checked if coverage was maintained all 12 months.
Filing Deadlines
March 2
Penalties range from $60 to $310 per form for late filing.
Step-by-Step Instructions
- 1
Receive Form 1095-B (typically by early March) and verify your name, SSN, and covered dependents are correct.
- 2
Check that the months of coverage accurately reflect when you had health insurance during the year.
- 3
Keep the form with your tax records as proof of health coverage.
- 4
If you live in a state with an individual mandate (CA, MA, NJ, RI, DC), use this form to document coverage on your state tax return.
- 5
If you had a gap in coverage, determine whether you qualify for an exemption in states that require coverage.
- 6
You generally do not need to attach Form 1095-B to your federal tax return or report it anywhere specific on Form 1040.
Common Mistakes to Avoid
Thinking you need to file 1095-B with your tax return
Form 1095-B is for your records only. You do not attach it to or report it on your federal tax return.
Ignoring the form in a state with an individual mandate
If you live in California, Massachusetts, New Jersey, Rhode Island, or DC, you need proof of coverage for your state return. Keep your 1095-B as documentation.
Confusing 1095-B with 1095-A
Form 1095-A is from the Marketplace and requires Form 8962 reconciliation. Form 1095-B is from other insurers and does not require any special forms.
Not checking coverage dates for accuracy
Verify the months of coverage match your records. If you changed plans mid-year, make sure the coverage dates are correct.
Frequently Asked Questions
No. You do not need to wait for Form 1095-B to file your federal return, and you do not need to attach it. However, keep it for your records, especially if you live in a state with an individual mandate.
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