You do not need Form 1095-B to file your federal tax return. The federal penalty for being uninsured has been $0 since the 2019 tax year, so the form is informational at the federal level and the IRS tells you not to attach it. It matters only if you live in California, Massachusetts, New Jersey, Rhode Island, or the District of Columbia, where a state-level mandate is still enforced and the form serves as your month-by-month proof of coverage.
Why the Federal Answer Is No
The Tax Cuts and Jobs Act of 2017 reduced the federal shared responsibility payment to zero for any tax year beginning after December 31, 2018.1Office of the Law Revision Counsel. 26 U.S. Code 5000A – Requirement to Maintain Minimum Essential Coverage There is no federal financial consequence for going without coverage, and Form 1040 no longer asks whether you had insurance. The IRS does not require you to wait for a 1095-B before filing, and you should not attach one if you receive it.2Internal Revenue Service. Gathering Your Health Coverage Documentation for the Tax Filing Season
Insurers no longer have to mail the form to you automatically. They can satisfy their obligation by posting a website notice and providing the form within 30 days of a request.3Internal Revenue Service. Instructions for Forms 1094-B and 1095-B (2025) If you need it, you may have to ask your insurer or download it from their portal.
Don’t Confuse 1095-B With 1095-A
If you bought insurance through the Health Insurance Marketplace at HealthCare.gov or a state exchange, you will get Form 1095-A instead, and that one you cannot ignore. Wait for it before filing. You need its figures to complete Form 8962 and reconcile any advance premium tax credits paid on your behalf.4Internal Revenue Service. Questions and Answers About Health Care Information Forms for Individuals Skip the reconciliation and the IRS can delay your refund, require an amended return, or affect your future subsidy eligibility.
Form 1095-C reports coverage offered by large employers. Like 1095-B, you don’t need it to file federally and shouldn’t attach it.5Internal Revenue Service. About Form 1095-C, Employer-Provided Health Insurance Offer and Coverage The short version: 1095-A requires action, 1095-B and 1095-C do not.
When Your State Still Requires Proof of Coverage
Five states and the District of Columbia impose their own penalties for going without health insurance. If you lived in one of them during the tax year, you need the coverage data from Form 1095-B to complete your state return. Vermont has a mandate on the books but does not assess a financial penalty. Penalty figures below apply to the 2025 tax year, filed in 2026.
California
The minimum penalty is $950 per adult and $475 per dependent under 18, so a family of four uninsured all year owes at least about $2,850. The bill can be higher when 2.5% of household income above the state filing threshold exceeds the flat amount.6Covered California. Penalty Details and Exemptions Penalty You report coverage or calculate the penalty on Form FTB 3853, attached to your state return.7State of California Franchise Tax Board. Health Care Mandate – Personal
New Jersey
New Jersey ties the penalty to income and family size and caps it at the statewide average Bronze-plan premium. A family of two adults and three dependents earning between $200,001 and $400,000 faces roughly $2,400 to $9,500. Above $400,000, that family could owe up to $24,540.8State of New Jersey. NJ Health Insurance Mandate – Shared Responsibility Payment Coverage goes on Schedule NJ-HCC with Form NJ-1040.
Massachusetts
Massachusetts has enforced an individual mandate since 2006. Monthly penalties for 2025 run from $25 to $187 depending on income, and each spouse in a household is assessed separately. The penalty applies only to residents whose income exceeds 150% of the federal poverty level. Coverage is reported on Schedule HC with the state return.
Rhode Island
Rhode Island charges $57.92 per month for each uninsured adult and $28.96 per month for each child under 18. A full year without coverage works out to roughly $695 per adult. Coverage is reported on Form IND-HEALTH.
District of Columbia
The DC penalty for 2025 is $795 per uninsured adult and $397.50 per child, capped at $2,385 per family, or 2.5% of household income above the federal filing threshold, whichever is greater. The per-person maximum is $4,494 for the year, and a household of five uninsured all year can hit a cap of $22,468.9DC Health Link. DC’s Individual Responsibility Requirement
Exemptions Worth Checking Before You Assume You Owe
Every mandate state offers exemptions, and they overlap heavily. Check these before you assume you owe a penalty:
- Short coverage gaps. Most mandate states waive the penalty if you went without coverage for fewer than three consecutive months.
- Income below the filing threshold. If your income was too low to require a state return, you generally owe no penalty.
- Affordability. If the cheapest available coverage would have cost more than a set percentage of household income, you may be exempt. In California that threshold is 8.17% of household income for 2025.7State of California Franchise Tax Board. Health Care Mandate – Personal
- Financial hardship. Events like eviction, a utility shutoff, domestic violence, or the death of a close family member can qualify.10Mass.gov. Health Care Reform for Individuals
- Other categories. Members of health care sharing ministries, federally recognized Indian tribes, and certain religious groups are typically exempt, as are incarcerated individuals and non-citizens not lawfully present.
Some exemptions can be claimed on your state return; others require advance approval through the state marketplace. Check your state’s rules before filing.
What the Form Actually Shows
Form 1095-B identifies the insurer, the policyholder, and every covered dependent by name and Social Security or taxpayer ID number. It then shows which months each person was covered, either with a single box for the full year or by individual month.11Internal Revenue Service. 2025 Instructions for Forms 1094-B and 1095-B Health insurers, government programs like Medicaid and Medicare, and small employers with self-insured plans all issue it.12Internal Revenue Service. About Form 1095-B, Health Coverage
In a mandate state, the monthly grid is the important part. State penalties prorate by the number of uninsured months, so one wrong month can mean an unnecessary penalty or a delayed refund.
If Something on the Form Is Wrong
Check names, Social Security numbers, and covered months as soon as the form arrives. Errors are common when coverage started or ended mid-year. Contact your insurer or employer to request a corrected form; the issuer must file the correction with the IRS and send you a copy marked “CORRECTED.”3Internal Revenue Service. Instructions for Forms 1094-B and 1095-B (2025)
Don’t miss your filing deadline waiting for a fix. You can file your state return using your own records, such as insurance cards, payment confirmations, and enrollment letters, to verify covered months. If a corrected form arrives later and differs from what you reported, you may need to amend the state return.
How Long to Keep It
The IRS generally has three years from the date you file to audit a return.13Office of the Law Revision Counsel. 26 U.S.C. 6501 – Limitations on Assessment and Collection State audit windows tend to be similar. Keep Form 1095-B for at least three years after filing the return it relates to; a digital copy is fine if you can produce it quickly. In a mandate state it is your simplest proof that you were covered and owed no penalty.