When and How to File Taxes Without a 1095-B or 1095-C Form

Feb 2016 08 | Posted by liz.smith

The Affordable Care Act requires most individuals to obtain minimum health coverage or pay a penalty, with some exceptions. The penalty for not having coverage will be assessed for the 2015 tax year. 

The IRS has clarified that individuals do not have to delay filing their 2015 income tax returns because they have not yet received their 1095-B or 1095-C form. They can file their income tax returns without receiving their form.  Also, individuals don’t have to file an amended return once they receive one of the forms from their insurer or employer.  They simply keep it with their 2015 tax documents in the event that they are asked to show proof.  If individuals file their income tax return after receiving Form 1095-B or 1095-C, for 2015 they don’t have to include the form with the return.

How can individuals prove they have coverage when they filed their tax return?

  • Insurance cards
  • Explanation of benefits
  • Statement(s) from insurers
  • W-2 or payroll statement(s)
  • Record(s) of advance payments of the premium tax credit
  • Other statements indicating an individual or family member had coverage