What Is the Difference Between 1095-A, 1095-B, and 1095-C?

The difference between Form 1095-A, Form 1095-B, and Form 1095-C comes down to where your health coverage came from. Form 1095-A goes to anyone who enrolled through the Health Insurance Marketplace and carries the premium and subsidy numbers you need to file. Form 1095-B confirms you had qualifying coverage from a non-Marketplace source such as a private insurer, Medicaid, Medicare, or a small employer. Form 1095-C comes from large employers and reports what coverage they offered you. Only the 1095-A requires action on your federal return.

Form 1095-A: Marketplace Coverage

Every person who enrolled in a health plan through a state or federal Marketplace receives Form 1095-A, whether or not they received a subsidy.1Internal Revenue Service. The Health Insurance Marketplace The Marketplace must furnish it by January 31 of the year after coverage, and you can also download it by logging in to your Marketplace account.2Internal Revenue Service. Instructions for Form 1095-A (2025)

The form has three parts. Part I identifies you, your spouse if applicable, and the policy number. Part II names the insurance company and lists the policy start and end dates. Part III is the one that matters at tax time. For each month of coverage, it reports:

  • The monthly enrollment premium (the full price of your plan before any subsidy).
  • The Second Lowest Cost Silver Plan (SLCSP) premium, which is the benchmark the IRS uses to calculate your premium tax credit.
  • The advance premium tax credit paid directly to your insurer on your behalf, if any.

All three feed into Form 8962, where you reconcile the premium tax credit.3Internal Revenue Service. About Form 1095-A, Health Insurance Marketplace Statement If you switched Marketplace plans mid-year, you may receive more than one 1095-A, and each must be accounted for separately on Form 8962.4Internal Revenue Service. 2025 Instructions for Form 1095-A – Health Insurance Marketplace Statement

Form 1095-B: Non-Marketplace Coverage

Form 1095-B does one thing: it confirms you had minimum essential coverage. You will receive it if your insurance came from a source outside the Marketplace, including:

  • Private insurance carriers that sold you a plan directly.
  • Government programs such as Medicaid, the Children’s Health Insurance Program (CHIP), Medicare Part A, TRICARE, and veterans’ health coverage.
  • Small employers (generally fewer than 50 full-time employees) that sponsor self-insured health plans.
  • COBRA continuation coverage through an insured plan.

The form lists every covered person by name and Social Security number, along with the months each was insured. It contains no premium amounts and no subsidy data.5Internal Revenue Service. 2025 Instructions for Forms 1094-B and 1095-B

Insurance providers must furnish Form 1095-B by March 2, 2026, for coverage during the 2025 tax year, roughly a month later than the 1095-A deadline. Some providers use an alternative delivery method, posting a website notice that a statement is available upon request. If you enrolled in Medicare Part A, the Centers for Medicare & Medicaid Services handles your 1095-B, and you can request a copy by calling 1-800-MEDICARE (1-800-633-4227).6Medicare. Qualifying Health Coverage Notice and IRS Form 1095-B

Form 1095-C: Large Employer Coverage

If you work for an Applicable Large Employer (generally one with 50 or more full-time employees), you will likely receive Form 1095-C instead of Form 1095-B. It goes to any employee who was full-time for at least one month during the year, or who enrolled in the employer’s self-insured plan regardless of hours.7Internal Revenue Service. Questions and Answers About Health Care Information Forms for Individuals

Form 1095-C reports the coverage your employer offered, including whether it met affordability and minimum-value standards. For self-insured employer plans, it also reports the months you and your dependents were actually enrolled. If your large employer’s plan is fully insured, meaning the employer pays premiums to a separate insurance company rather than funding claims directly, you may receive both a 1095-C from the employer and a 1095-B from the insurer.8Internal Revenue Service. About Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

Quick Comparison of the Three Forms

Sorted by sender and purpose:

  • 1095-A comes from the Marketplace. It reports premiums, the SLCSP benchmark, and any advance credit paid. Required by January 31.
  • 1095-B comes from insurers, small employers with self-insured plans, and government programs. It only confirms coverage months. Required by March 2, 2026 for the 2025 tax year.
  • 1095-C comes from Applicable Large Employers. It reports what coverage was offered and, for self-insured plans, who was enrolled.

What You Do at Tax Time With Each

Only Form 1095-A drives a required tax-return action. If you enrolled through the Marketplace, you must file Form 8962 to reconcile the premium tax credit, whether you took advance payments during the year or are claiming the credit for the first time at filing.9Internal Revenue Service. Instructions for Form 8962 (2025) Reconciliation compares the advance credit your insurer received on your behalf against the actual credit you qualify for based on your final annual income. If your income ended up lower than you estimated, you get a larger credit added to your refund; if it ended up higher, you owe the excess back.10Internal Revenue Service. About Form 8962, Premium Tax Credit

Skipping Form 8962 has consequences. The IRS can hold up your refund and send a notice requesting the form. If you fail to reconcile, you may also lose eligibility for advance credit payments in future years, meaning you would have to pay your full monthly premiums out of pocket until the issue is resolved.11Internal Revenue Service. 12HealthCare.gov. Fee – Glossary These forms exist as records you can use to verify coverage if questions arise. A handful of jurisdictions still enforce their own individual coverage mandates with financial penalties, so even though the federal penalty is zero, your 1095-B or 1095-C may be needed for a state return.

One overlap to watch for: if you had employer coverage for part of the year and Marketplace coverage for the rest, you can receive both a 1095-C and a 1095-A, and the 1095-A still governs the reconciliation on Form 8962.

Fixing Errors and Getting Missing Forms

If any information on your Form 1095-A looks wrong, particularly the monthly premium or SLCSP figures, contact the Marketplace Call Center at 1-800-318-2596 (TTY: 1-855-889-4325). If the Marketplace confirms an error, it will send a corrected form.13HealthCare.gov. How to Use Form 1095-A, Health Insurance Marketplace Statement Waiting for the correction is better than filing with numbers you believe are wrong and amending later. If the SLCSP column shows zero or is blank for months when someone in your household was enrolled, use the tax tool on HealthCare.gov to look up the correct SLCSP before completing Form 8962.

Because Form 1095-B is not needed to complete your federal return, a missing copy usually will not delay your filing. Request a replacement from your insurance provider directly, or from 1-800-MEDICARE for Medicare Part A coverage.6Medicare. Qualifying Health Coverage Notice and IRS Form 1095-B For a missing 1095-C, contact your employer’s HR or benefits office.

How Long to Keep the Forms

Keep your 1095-A, 1095-B, or 1095-C for at least three years after filing the return it relates to. That aligns with the general IRS statute of limitations for auditing a return.14Internal Revenue Service. How Long Should I Keep Records If you claimed a premium tax credit, these records are your primary proof of the subsidy amounts and coverage months reported on Form 8962.