The 1095 form reports your health insurance coverage to the IRS
A 1095 form is a document that shows the IRS whether you had health insurance during the year. It does not report medical expenses or claims you filed. Instead, it records which months you were covered and who provided that coverage. The IRS uses this information to verify that you met the health insurance requirement that existed under the Affordable Care Act.
You will receive a 1095 form if you had coverage through an employer, bought insurance on the marketplace, received coverage through Medicaid or Medicare, or were covered under someone else's plan. The form comes from your insurance provider or employer, not from the IRS. You do not file the 1095 with your tax return — you keep it for your records and use it to fill out other parts of your tax forms if needed.
Key Takeaways
- The 1095 form documents which months you had health insurance coverage and who provided it.
- Three versions exist: 1095-A (marketplace plans), 1095-B (employer and other coverage), and 1095-C (employer coverage with 50+ employees).
- You receive the 1095 from your insurance company or employer by January 31, and you keep it with your tax records rather than mailing it to the IRS.
- If you received a premium tax credit or subsidy to help pay for marketplace insurance, you will need the 1095-A to reconcile that credit on your tax return.
The three types of 1095 forms and what they cover
The 1095-A is issued by health insurance marketplaces (such as Healthcare.gov or your state's marketplace) if you bought a plan there. It shows which months you were enrolled and how much of a premium tax credit or subsidy you received each month. This is the form you will need if you took advance payments of a tax credit to lower your monthly premiums.
The 1095-B comes from health insurance companies and covers employer plans, individual plans bought directly from insurers, Medicaid, Medicare, military coverage, and coverage through a spouse or parent. It straightforward documents that you had coverage during specific months — it does not include subsidy information.
The 1095-C is sent by employers with 50 or more full-time employees. It shows which employees were offered coverage, what the employer's contribution was, and the employee's share of the premium. Employers send this form to both the employee and the IRS.
When you receive your 1095 and what to do with it
Your insurance company or employer must send you a 1095 form by January 31 of the year following the coverage year. For example, if you had coverage in 2024, you will receive the form by January 31, 2025. If you do not receive it by early February, contact your insurance provider or employer directly to request a copy.
Keep the 1095 with your tax records for at least three years. You do not mail it to the IRS with your tax return. However, if you received a premium tax credit on a marketplace plan, you will need the information from your 1095-A to complete Form 8962 (Reconciliation of Premium Tax Credits and Cost-Sharing Reductions), which you do file with your return. Your tax software will usually prompt you to enter this information.
How the 1095 affects your tax return
For most people, the 1095 is informational only — it does not directly change what you owe or what you get back. The form straightforward documents that you had coverage, which satisfies the health insurance requirement that applied under the Affordable Care Act.
If you received a premium tax credit to help pay for marketplace insurance, the situation is different. The credit you received in advance during the year may not match the credit you are actually may have access to to based on your final income. Form 8962 uses information from your 1095-A to reconcile the difference. If you received more credit than you may have access to for, you may owe some back. If you received less, you may get an additional refund.
Common mistakes when handling your 1095
One frequent error is assuming the 1095 must be mailed to the IRS. It does not — only the 1095-C goes to the IRS (the employer sends it). You keep the 1095-A and 1095-B for your records. Sending them to the IRS will not help and may cause confusion.
Another mistake is ignoring the 1095-A if you received a premium tax credit. Even if the form looks correct, you must reconcile it on Form 8962. If your income changed during the year or you had a life event that affected your subsidy, the amount you received in advance may not match what you should have received. Failing to file Form 8962 can delay your refund or result in an IRS notice.
A third common issue is losing track of the form. Keep it with your other tax documents. If the information on the 1095 is wrong — for example, it shows you were covered in a month when you were not — contact your insurance company or employer to request a corrected form (called a 1095-X).
What to do if information on your 1095 is incorrect
If your 1095 contains errors, contact the insurance company or employer that issued it as soon as you notice the problem. Ask them to issue a corrected 1095-X form. Common errors include wrong coverage dates, incorrect subscriber information, or wrong premium amounts.
Once you receive the corrected form, use that information on your tax return instead of the original. Keep both the original and corrected forms with your records. If you have already filed your return and later discover an error on the 1095, you may need to file an amended return (Form 1040-X) if the error affects your tax liability.
Frequently Asked Questions
Do I have to file my 1095 with my tax return?
No. You keep the 1095-A and 1095-B for your records. The 1095-C is sent to the IRS by your employer, not by you. However, if you received a premium tax credit, you must use information from your 1095-A to complete Form 8962, which you do file with your return.
What if I did not receive a 1095 form?
Contact your insurance company or employer directly and request a copy. They are required to send it by January 31. If they cannot locate a record of your coverage, ask them to issue a corrected form or provide written confirmation of your coverage dates so you can include that with your tax records.
Can I file my taxes without the 1095?
If you did not receive a premium tax credit, you can file without the 1095 — you straightforward document that you had coverage. If you did receive a credit, you need the 1095-A information to complete Form 8962. Contact your insurance company if the form is missing before you file.
What happens if the 1095 shows I was covered but I was not?
Contact your insurance company or employer when ready to report the error and request a corrected 1095-X form. If you file your return with incorrect coverage information and the IRS later notices, they may send you a notice. Having documentation of the correction on file protects you.
Do I need to keep my 1095 after I file my taxes?
Yes. Keep it for at least three years in case the IRS has questions about your coverage or your premium tax credit. If you received a credit, the IRS may audit your return and ask to see the 1095-A and Form 8962 to verify the amounts.