Gathering your health coverage documentation for the tax filing season internal revenue service electricity labs for middle school


If you enrolled in coverage through the Marketplace, you may qualify for a premium tax credit and must file a tax return to claim the credit and to reconcile any advance payments made on your behalf. If so, you should receive a Form 1095-A. If you are expecting to receive a Form 1095-A, you should wait to file your income tax return until you receive that form.

Health insurance providers – for example, health insurance companies – will send Form 1095-B to individuals they cover, with information about who was covered and when. Certain employers will send Form 1095-C to certain employees, with information about what coverage the employer offered.

You might not receive a Form 1095-B or Form 1095-C from your coverage providers or employer by the time you are ready to file your tax return. You can prepare and file your returns using other information about your health insurance. You should not attach any of these forms to your tax return.

Anyone who qualifies for a health coverage exemption and wishes to be exempt from the individual shared responsibility payment will need to apply through the Marketplace or claim the exemption on their tax return. You may need information to support your coverage exemption claim. This includes documentation to support a hardship, income documents, social security information, and household information. If your exemption application is granted by the Marketplace, you will receive a notice with a unique Exemption Certificate Number, also known as an ECN. The ECN will be entered in Part I of Form 8965, which must be filed with the tax return. If you do not currently have your ECN, but you have applied for an exemption through the Marketplace, you should enter the word “PENDING” in the place of the ECN in Part I of Form 8965. If you are claiming an exemption on your tax return, you do not need an ECN. Form 1095-A, Health Insurance Marketplace Statement

If you or your family had coverage through a Marketplace, the Marketplace will send you information about the coverage on Form 1095-A. The form will show coverage details such as the effective date, amount of the premium, and the advance payments of the premium tax credit or subsidy. If you receive a Form 1095-A, you will use the information on the form to complete Form 8962, Premium Tax Credit (PTC) in order to claim the premium tax credit or to reconcile advance credit payments on your federal tax return.

You may receive more than one Form 1095-A if anyone in your household switched plans or reported life changes – such as getting married or having a baby – after their coverage began, or if you had more than one policy covering people in the same household. You will get a Form 1095-A, even if you only had Marketplace coverage for part of the year.

You might receive a corrected or voided Form 1095-A because the information on the initial form was incorrect or incomplete. For more information on what you need to do with a corrected or voided Form 1095-A, see Corrected, Incorrect or Voided Forms 1095-A. This information can help you assess whether you should file an amended tax return.

Certain employers send this form to certain employees, with information about what coverage the employer offered. Employers that offer health coverage referred to as “self-insured coverage” send this form to individuals they cover, with information about who was covered and when.

You can use Form 1095-C to help determine your eligibility for the premium tax credit. In addition, you can use Form 1095-C for information on whether you or any family members enrolled in certain kinds of coverage offered by your employer – sometimes referred to as “self-insured coverage." Free File and e-file help Simplify Tax Time

All taxpayers who are reporting coverage, claiming a health coverage exemption, making an individual shared responsibility payment, or claiming the premium tax credit should consider filing your tax return electronically. E-filing a tax return is the simplest way to file a complete and accurate tax return as it guides you through the process and does all the math for you.