Form 1095-B, Health Coverage, reports which people in your tax family had minimum essential coverage, and in which months of the year. It's issued by the coverage provider, such as an insurer, a government program or certain employers. You don't file it with your return, and providers no longer have to send it automatically: many now post a notice that you can ask for a copy.
That last change is why people search for it. Everything below comes from the IRS 2025 instructions for Forms 1094-B and 1095-B and the recipient instructions on the form, as of October 2026.
Who issues a 1095-B
Every person who provides minimum essential coverage to an individual during a calendar year must file an information return reporting it. That includes health insurance issuers, government programs and employers sponsoring self-insured plans that aren't subject to the employer shared responsibility provisions. Larger employers subject to those provisions generally report coverage in Part III of Form 1095-C instead.
Minimum essential coverage includes government programs, eligible employer plans, individual market plans and other coverage the Department of Health and Human Services designates. It doesn't include coverage such as workers' compensation or coverage limited to a specified disease or illness.
Why you might not receive one
The 2025 instructions include a new alternative manner of furnishing. A provider meets the requirement by posting a clear, conspicuous and accessible notice on its website saying you can request your statement, and then sending it no later than the later of January 31, 2026, or 30 days after you ask. If you want a copy for your records, look on your provider's site and request it.
The four parts of Form 1095-B
| Part | What it reports |
|---|---|
| Part I, lines 1 to 9 | The responsible individual and the origin of the coverage (line 8). Line 9 is reserved |
| Part II, lines 10 to 15 | The employer sponsoring certain employer coverage. It can be blank even if you had employer coverage |
| Part III, lines 16 to 22 | The insurer or coverage provider, with a phone number on line 18 |
| Part IV, lines 23 to 28 | Each covered person and the months they were covered |
The line 8 codes
| Code | Type of coverage |
|---|---|
| A | Small Business Health Options Program (SHOP) |
| B | Coverage from an employer plan |
| C | A government program |
| D | Individual market insurance |
| E | Multiemployer plan |
| F | Other designated minimum essential coverage |
| G | Individual coverage health reimbursement arrangement (HRA) |
Only one letter is entered. In Part IV, column (d) is checked if a person was covered for all 12 months; otherwise the individual months are marked.
1095-A, 1095-B or 1095-C?
| Form | When you get it |
|---|---|
| 1095-A | Coverage bought through a health insurance exchange |
| 1095-B | Coverage from an insurer, a government program or certain employer plans |
| 1095-C | Employer coverage from an employer subject to the employer shared responsibility provisions, Part III |
If you had exchange coverage, it's generally reported on a 1095-A rather than a 1095-B. If you had employer coverage, look for a Form 1095-C first.
The insight people miss: it can affect the premium tax credit
The recipient instructions point out that if people in your tax family are eligible for certain types of minimum essential coverage, you may not be eligible for the premium tax credit. So the 1095-B isn't just a record; the months it shows covered under, say, an employer plan or a government program can matter if you also claimed the credit for exchange coverage in the same months. If they overlap, check Pub. 974 before you file.
What to do with your 1095-B
- Check every covered person is listed in Part IV with the right months.
- Check the line 8 code matches the type of coverage you had.
- If anything's wrong, call the provider on the number in Part III, line 18.
- Keep it with your tax records. You don't attach it to your return.
- Share a copy with other covered people on the policy if they ask; providers only have to issue one form for everyone on it.
Your wages and any employer health cost reported in your pay are on your W-2, not on the 1095-B.
If your 1095-B is wrong
The provider files a corrected form with the IRS and sends you a copy marked CORRECTED. Common fixes are a missing family member, the wrong months, or the wrong identification number. Call the number on line 18 rather than the IRS, because only the provider can change what it reported. For your protection the form may show only the last four digits of your Social Security number or the employer's EIN, so a partial number on its own isn't an error.
If a covered person has no Social Security number or other TIN, the form shows a date of birth in column (c) instead. If there are more than six covered people, the extra names go on a Part IV continuation sheet.
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For providers: due dates
For coverage in 2025, Forms 1094-B and 1095-B were due to the IRS by March 2, 2026 on paper, or March 31, 2026 if filed electronically. Filers required to file 10 or more information returns must file electronically, and the instructions warn of a penalty of up to $340 per return for failing to without reasonable cause, as of October 2026.
If you had subsidised cover, see our guide to reconciling the premium tax credit.
The verdict
Most people can file their taxes without ever seeing a 1095-B. Ask for it if you want proof of coverage, if you had a mix of coverage types during the year, or if you claimed the premium tax credit and want to be sure the months don't overlap. Otherwise, keep it with your records and move on.
The other health coverage form is explained in our guide to the exchange coverage statement.
Frequently asked questions
What is Form 1095-B?
It's the Health Coverage form that reports which people in your tax family had minimum essential coverage and in which months.
Do I need Form 1095-B to file my taxes?
No. You don't attach it to your return. Keep it with your tax records.
Why didn't I get a 1095-B?
Providers can now post a notice on their website that you may request a copy, then send it by the later of January 31, 2026, or 30 days after your request.
What does code B mean on Form 1095-B?
Code B on line 8 means coverage from an employer plan.
What is the difference between 1095-B and 1095-C?
A 1095-B comes from insurers, government programs and certain employer plans. Employers subject to the employer shared responsibility provisions generally report coverage on Form 1095-C, Part III.
