Forms 1095-A, 1095-B, and 1095-C

Tax rules can feel complicated and overwhelming, and Forms 1095-A, 1095-B, and 1095-C add to the confusion. Although there are similarities, employers need to understand the distinct differences of each form and comply with corresponding IRS reporting rules.

This article will help you understand Forms 1095-A, 1095-B, and 1095-C, who should file each, and what to report.

1095 Forms: Understand the Purpose of Each

The 2010 Affordable Care Act (ACA) introduced health insurance requirements for U. S. individuals and employers. Forms 1095-A, 1095-B, and 1095-C help the IRS monitor compliance with the ACA rules.

So, which 1095 tax form should I file? Forms 1095 provide health insurance information to the IRS. Each type of form serves a different purpose.

• Form 1095-A reports information about individuals with Marketplace coverage.

• Form 1095-B provides information about individuals insured with minimum essential coverage.

• Form 1095-C reports information about employees of ALEs.

Filers must issue the forms at the beginning of each tax year. Form 1095 recipients use the information on their federal income tax returns.

The IRS imposes penalties for failure to file information returns. To avoid penalties, employers should understand the filing requirements.

Form 1095-A: Essential Information

What Is Form 1095-A?

IRS Form 1095-A reports information about individuals covered under marketplace insurance plans. Form 1095-A also helps individual recipients calculate and take the Premium Tax Credit.

What Is the Health Insurance Marketplace?

The federal government offers a health insurance enrollment platform called the Health Insurance Marketplace. Several states run separate Marketplace websites. The Marketplace helps individuals and families purchase health insurance coverage.

Additionally, individuals can check their eligibility for lower monthly insurance premiums, Medicaid, or the Children’s Health Insurance Program (CHIP).

Who Should File Form 1095-A?

Health Insurance Marketplaces submit Form 1095-A to the IRS. Marketplaces must also provide one Form 1095-A to each individual enrolled in health care coverage through the Marketplace.

What to Report on Form 1095-A

Marketplaces must submit a separate Form 1095-A for each covered individual. Form 1095-A includes the following information:

• Marketplace name and identifier

• Policy details

• Information on the primary insured individual and covered dependents

• Monthly coverage, premiums, and tax credit advance payments

How to File Form 1095-A

Marketplaces must submit Forms 1095-A to the IRS electronically.

The Marketplace may electronically submit tax forms to recipients requesting an electronic format. The Marketplace must mail each form to every recipient who does not consent to electronic submission.

Using Form 1095-A to Claim the Premium Tax Credit

Transfer Form 1095-A data to IRS Form 8962 to reconcile the advanced credits with your actual income. If your actual income was higher than estimated, you may owe money. If it were lower, you would get a refund.

When you use your health insurance from the Marketplace, you can take a credit called the Advance Premium Tax Credit to lower your monthly premium. When you file your taxes, you must reconcile these estimated credits against the actual Premium Tax Credit you qualify for based on your annual income.

Form 1095-A Due Date

Form 1095-A should be mailed to recipients no later than January 31st of the following tax year. You will need this information to reconcile your Premium Tax Credit.

Form 1095-B: Essential Information

What Is Form 1095-B?

IRS Form 1095-B reports information about individuals covered under minimum essential coverage.

What Is Minimum Essential Coverage?

Minimum essential coverage refers to health plans meeting ACA requirements. The following examples generally qualify:

• Employer-sponsored health insurance plans

• Insurance policies purchased through the Health Insurance Marketplace

• Government-sponsored programs, including Medicare, Medicaid, and veteran healthcare programs

• Insurance policies purchased directly from U. S. health insurance companies

Numerous other health care plans qualify as minimum essential coverage. The IRS provides detailed qualification information for each type of minimum essential coverage in the instructions to Form 1095-B.

We recommend consulting tax professionals to confirm your plan meets the ACA requirements.

Who Should File Form 1095-B?

The following minimum essential health coverage providers must file Form 1095-B:

• Employers with fewer than 50 full-time employees (including full-time equivalent employees)

• Health insurance providers (excluding Marketplaces)

Additionally, employers with 50 or more full-time employees can use Form 1095-B to report employer-sponsored self-insured health coverage offered to nonemployees.

Essential minimum coverage providers must submit one Form 1095-B for each individual receiving health care coverage.

What to Report on Form 1095-B

Form 1095-B must include the following information for each covered individual:

• Name, address, and Social Security Number

• Employer name, address, and EIN

• Issuer or other coverage provider information

• Monthly coverage for each individual and covered family members

How to File Form 1095-B

Filers may submit Form 1095-B to the IRS electronically. However, taxpayers who file fewer than 10 information returns (including non-1095 forms) can file the forms via paper mail.

1095-B submissions to the IRS must include an IRS Form 1094-B, Transmittal of Health Coverage Information Returns. Form 1094-B provides employer and contact information. Filers can submit one Form 1094-B to cover all Forms 1095-B.

Form 1095-B filers must also provide a copy to each covered individual. Filers can generally offer electronic copies through an online portal. If any recipient prefers to receive a paper copy, mail a paper form to their address.

You May No Longer Need to Mail This Form

The Paperwork Burden Reduction Act eliminated the requirement for employers and insurers to automatically distribute Form 1095-B. They can now fulfill furnishing obligations by posting a compliant Notice of Availability online, provided they furnish the actual form to anyone who requests it.

IRS Notice 2025-15 requires timely postings, clear and conspicuous placement, and contact information (email, phone number, mailing address). Requests must be fulfilled within 30 days or by January 31st, whichever is later.

Form 1095-B Due Dates

Your deadline for submitting 2026 Form 1095-B to the IRS depends on your filing method. Refer to the following due dates.

• Mailing forms to the IRS: March 1st, 2027

• Electronically filing forms with the IRS: March 31st, 2027

The deadline for submission to individual recipients is March 1st, 2027.

Form 1095-C: Essential Information

What Is Form 1095-C?

IRS Form 1095-C reports information about employees covered under employer-sponsored health insurance policies.

Form 1095-C includes the following information:

• Details of health coverage offered to employees

• Employee enrollment in health care plans

• Employees’ eligibility for premium tax credits

Who Should File Form 1095-C?

ALEs must file Form 1095-C to comply with ACA rules.

What Is an ALE?

An ALE or applicable large employer is any employer with an average of 50 or more full-time (or full-time equivalent) employees.

The IRS uses Form 1095-C to determine whether an employer’s insurance coverage offerings meet the ACA’s shared responsibility provisions. ACA rules require ALEs to offer minimum essential coverage that meets specific criteria. Employers that fail to meet these requirements must make an employer shared responsibility payment to the IRS.

Professional tax advisors can help you determine whether your company is an ALE.

What to Report on Form 1095-C

Form 1095-C must include the following information for each covered individual:

• Name, address, and Social Security Number

• Employer name, address, and EIN

• Offer of coverage and monthly cost to the employee

• Monthly coverage for each individual and covered family members

Website Notice Option for Form 1095-C

The Paperwork Burden Reduction Act also applies to Form 1095-C. ALEs can fulfill furnishing obligations by posting a compliant Notice of Availability online, provided they furnish the actual form upon request.

More Time to Respond to IRS Penalty Notices

The Employer Reporting Improvement Act (ERIA) extended the response window for IRS Letter 226-J from 30 to 90 days for letters issued on or after January 1st, 2025. It introduced a six-year statute of limitations on employer shared responsibility penalty assessments.

It also codified electronic distribution rules after years of ambiguity.

How to File Form 1095-C

Filers may submit Form 1095-C to the IRS electronically. However, taxpayers who file fewer than 10 information returns (including non-1095 forms) can file the forms by mail.

IRS Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, must accompany the Form 1095-C submission. Form 1094-C includes information about the ALE and related business entities, if any. Filers can submit one Form 1094-C to cover multiple Forms 1095-C.

Form 1095-C filers must also provide a copy to each covered individual. Filers can generally offer electronic copies through an online portal. If any recipient prefers to receive a paper copy, mail a paper form to their address.

Form 1095-C Due Date

Your deadline for submitting 2026 Form 1095-C to the IRS depends on your filing method. Refer to the following due dates:

• Mailing forms to the IRS: March 1st, 2027

• Electronically filing forms with the IRS: March 31st, 2027

The 2026 deadline for submission to individual recipients is March 1st, 2027.

Don’t get overwhelmed by form due dates. 1-800Accountant can support your small business with year-round advisory and return preparation.

Key ACA Reporting Changes for the 2026 Filing Season

Website Notice Instead of Automatic Mailing

The Paperwork Burden Reduction Act eliminated the requirement to distribute Forms 1095-B and 1095-C. Furnishing obligations can now be fulfilled by posting the appropriate website notice and ensuring that forms are distributed to anyone who requests them. Requests must be fulfilled within 30 days or by January 31st, whichever is later.

Ensure compliance with timely postings, clear and conspicuous placement, and full contact information.

More Flexibility on Missing Taxpayer ID Numbers

Under ERIA, employers may substitute an individual’s full name and date of birth for their Taxpayer Identification Number (TIN) or Social Security Number on ACA forms when the TIN is unavailable.

Before resorting to the date of birth, the IRS requires employers to make a documented "good-faith" or "reasonable" attempt to obtain the missing information. The IRS is typically satisfied after three documented unsuccessful attempts.

Electronic Delivery Confirmed

As a result of ERIA, the IRS codified rules allowing prior-year employee consent for electronic delivery of Forms 1095-B and 1095-C to carry forward indefinitely. Consent remains valid until revoked in writing by the employee, and the previous requirement for an annual electronic consent is no longer necessary.

What Is the Deadline to File 1095 Forms?

Due dates depend on the form type and filing method. Refer to the following deadlines for forms covering calendar year 2027.

Due Dates for Submission to the IRS

• 1095-A: January 31st, 2027

• 1094-B and 1095-B

  • Electronic filing: March 31st, 2027

  • Paper filing: March 1st, 2027

• 1094-C and 1095-C

  • Electronic filing: March 31st, 2027

  • Paper filing: March 1st, 2027

Due Dates for Receipt by Covered Individuals

• Form 1095-A: January 31st, 2027

• Forms 1095-B and 1095-C: March 1st, 2027

What Is the Penalty for Late Filing?

The IRS imposes penalties for failing to file information returns or submit payee statements on time. The penalty amount depends on the length of the delinquency.

The IRS imposes the following penalties per return due in 2026.

• Filed up to 30 days late: $60 (capped at around $683,000)

• Filed 31 days late through August 1st: $130 (capped around $2,049,000)

• Filed after August 1st or accidentally not filed: $340 (capped around $4,098,500)

• Intentionally not filed: $680 (no cap)

Employers with large workforces could face hefty fines for accidentally or purposely disregarding 1095 filing requirements.

Tailored ACA Reporting Support

Navigating ever-changing Form 1095 rules while growing your small business can sometimes feel like an insurmountable task. When tedious, time-consuming paperwork distracts from your business goals, it's time for professional tax support.

If you're ready to work with a dedicated partner who understands your industry and the regional demands of your state, explore 1-800Accountant's full-service payroll solution to see how year-round support streamlines processes and frees up more of your time each pay period.

Form 1095 FAQ: Everything Else You Need to Know

What’s the Difference Between Form 1095-A, 1095-B, and 1095-C?

While they appear similar, each form has a distinct purpose. Health Insurance Marketplaces use Form 1095-A; health insurance carriers and employers with fewer than 50 employees use Form 1095-B; and ALEs use Form 1095-C. If you're unsure which form to use, a tax professional can help.

Do Employers Still Have to Mail Form 1095-C to Employees?

Employers are no longer required to mail Form 1095-C to employees. Instead, they can fulfill this requirement by posting a clear and conspicuous notice on their website. Requested paper copies must then be furnished to the employee within 30 days or by January 31st, whichever occurs later.

Can an Employee Request a Paper Copy of Their 1095 Form?

Yes, employees can explicitly request a paper copy of their 1095 form. Employers are then obligated to mail or hand-deliver the requested document. The form must be sent to the employee within 30 days of the request or by January 31st.

Do I Need My 1095 Form to File My Taxes?

It depends on the form. You do not need 1095-B or 1095-C to file taxes, but 1095-A is required. If you or your family used the Health Insurance Marketplace, you must wait until you receive Form 1095-A before filing. It is required to complete IRS Form 8962 and reconcile any Premium Tax Credits.

What Happens If I Receive More Than One 1095 Form?

Receiving multiple 1095 forms is common if you changed jobs during the year or if your employer and insurer are both reporting. You should keep all copies for your tax records and note that each form corresponds to a different coverage provider or period. Use the details from these forms to confirm that you had qualifying health coverage throughout the year.

Do State Individual Mandates Still Require These Forms?

Yes, states with individual health mandates require these forms to verify coverage. California, New Jersey, Massachusetts, Rhode Island, Vermont, and D. C. all enforce state reporting mandates. Posting a general federal website notice does not automatically satisfy state-level reporting obligations, meaning employers must ensure compliance with individual state guidelines.

What Is the Deadline to File 1095 Forms?

Deadlines for filing 1095 forms vary depending on whether the forms are furnished to employees or submitted to the government. January 31st, 2027, is an important deadline for Form 1095-A, while March 1st and March 31st, 2027, apply to Forms 1095-B and 1095-C. Missing a deadline may result in penalties.

What Is the Penalty for Late Filing?

The IRS imposes specific financial penalties for failure to file or furnish these forms promptly. Penalties start at $60 if filed up to 30 days late, and $130 if filed 31 days late through August 1st. Penalties are more severe if it is determined that you are intentionally failing to file required forms.