Form 1095-B Explained: Health Coverage Tax Reporting

• Dan O'Donnell
• February 24, 2025
• 6 min read

Form 1095-B records qualifying health coverage for you and other covered people. Insurers, certain employers, and government programs use it to report coverage. It is primarily a record to retain, rather than a form you attach to your federal income tax return.

Do you need Form 1095-B to file?

You generally do not need to wait for Form 1095-B before filing your federal return. The federal individual shared responsibility payment has been zero since 2019. Lacking health insurance does not trigger that federal penalty for 2025 or 2026.

Some states and the District of Columbia have their own coverage requirements. A state return may require information about coverage or an exemption. Check your state tax agency’s instructions rather than assuming federal rules settle the state question.

What does the form show?

• Part I: The responsible individual’s information and coverage origin.
• Part II: Employer information, when applicable.
• Part III: The insurer or other coverage provider.
• Part IV: Covered individuals and the months each had coverage.

Review names, identifying numbers, and coverage months. Report errors to the issuer and request a corrected form. Save the correction with your insurance records.

Why might you not receive a mailed copy?

Under current rules, an issuer can use an alternative furnishing method by posting the required notice and supplying a statement on request. Not receiving an automatic mailing does not mean you were uninsured or that the issuer failed to report your coverage. Check your insurer’s tax-document page or contact its support team.

For 2025 statements, the general furnishing date was March 2, 2026. The alternative process has its own notice and response requirements. See the IRS instructions for Forms 1094-B and 1095-B.

How is it different from other coverage forms?

Form 1095-A comes from the Marketplace and provides amounts needed to calculate or reconcile the premium tax credit on Form 8962. That form can be essential to preparing an accurate return.

Form 1095-C reports offers of employer coverage and may also show enrollment in a self-insured employer plan. You can receive more than one type of form when you change coverage or family members use different plans.

Does Form 1095-B create a deduction or credit?

No. It does not establish how much you paid in deductible premiums or automatically qualify you for a premium tax credit. Keep premium statements and payment records separately. Review medical expense deductions if you paid eligible costs with after-tax money.

What should you do next?

Retain the form, correct any errors, and review state-specific reporting obligations. If you need extra filing time, check the state tax extension requirements; a federal filing extension does not automatically satisfy every state’s rules or extend the payment deadline.