Know your ABCs : Forms 1095A, 1095B, & 1095C

Employers and American taxpayers need to understand the ABC’s of the Affordable Care Act coverage reporting forms.

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Click on any of the form names below to view an image of the form.  Each of the links contains the “Instructions to Recipient” page as well as the actual form.

Form 1095A:  Anyone who purchased health insurance through the marketplace at healthcare.gov will receive this form.  These taxpayers need to wait to file until the 1095A is delivered (postmark deadline is January 31st).

Form 1095B:  Anyone who purchased health insurance directly from an insurer, or if they received coverage through their small business employer (employer is not subject to the employer mandate), is entitled to a copy of this form. The IRS no longer requires plan sponsors to distribute this form as long as they provide alternate methods for individuals to request a copy of the form (including notice on their website & a phone number, email address, and physical address that a taxpayer can submit their request). Requests for a copy of the form must be fulfilled within 30 days. Taxpayers do not need to wait for this form to file.

Form 1095C:  Anyone who was offered or received health coverage from a large business (subject to the employer mandate) will receive this form from their employer.  The postmark deadline for this form is generally January 31 each year. For Tax Year 2020, the IRS has granted an automatic 30 day extension, resulting in a postmark deadline of March 2, 2021.  These taxpayers do not need to wait to file.

None of these forms should be attached to an individual’s tax returns, but should be kept with important tax records.

Employers that need assistance with creating and e-filing the 1094/1095 B’s or C’s with the IRS should contact ACA GPS