Is Form 1095 required for tax filing?

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Whether you need to include a Form 1095 depends on which specific version of the form you received, as detailed by the IRS Guide to Health Care Information Forms.

Form 1095-A (Health Insurance Marketplace)

  • Do you attach it? No, do not physically attach or mail Form 1095-A to your tax return.
  • Do you use it? Yes. If you bought insurance through the Health Insurance Marketplace, you must use the data from Form 1095-A to fill out Form 8962 (Premium Tax Credit) and file it with your return.
  • Important: Wait to file your taxes until you receive your Form 1095-A.

Form 1095-B or Form 1095-C (Employer or Insurer)

  • Do you attach it? No. Do not attach Form 1095-B or Form 1095-C to your tax return.
  • Do you use it? Generally, no. These forms are for your personal records only to prove you had minimum essential coverage. You do not need to wait for them to arrive before filing your taxes.

Can I still file my taxes without a 1095?

You can file your federal taxes without a Form 1095-B or 1095-C, but you cannot file without a Form 1095-A if you or a family member had Marketplace health coverage.

Form 1095-A (Marketplace Coverage)

  • Required: Yes.
  • Details: You need this form to fill out Form 8962 and reconcile your advance Premium Tax Credit.
  • Action: Wait for the form to arrive or download it from your account on HealthCare.gov before filing. Filing without it will cause the IRS to reject your return.

Form 1095-B (Health Coverage)

  • Required: No.
  • Details: This form shows proof of your minimum essential coverage.
  • Action: You do not need to wait for it or submit it. Keep it with your personal records.

Form 1095-C (Employer-Provided Coverage)

  • Required: No.
  • Details: This form details the health coverage offered by large employers.
  • Action: You can file your return using your own records about your job-based insurance offer. Do not wait for this form.

What happens if I don't put my 1095-A?

If you file your taxes without Form 1095-A after having Health Insurance Marketplace coverage, your e-filed tax return will likely be rejected by the IRS, or your tax refund will be delayed while the IRS investigates the missing reconciliation.

What Happens When It's Missing

  • Tax Return Rejection: The IRS matches tax records with data from the Marketplace. If you had Marketplace coverage and omit Form 8962 (which requires Form 1095-A to complete), the system usually rejects your electronic return outright.
  • Delayed Refunds and Letter 12C: If your return accidentally slips through and gets accepted without the form, the IRS will flag the discrepancy. They will typically hold your refund and mail you an IRS Letter 12C asking you to submit Form 1095-A and Form 8962 before they can finish processing your return.
  • Loss of Future Subsidies: If you fail to reconcile your Advance Premium Tax Credits (APTC) using the data on your 1095-A, you will lose eligibility for future premium tax credits and cost-sharing reductions in subsequent years.
  • Repayment of Credits: Reconciling the form determines if you received too much or too little assistance during the year based on your estimated income. Leaving it out means you won't clear or pay back adjustments properly, which leads to bills or reduced refunds later.

How to Fix It

  1. Log into your HealthCare.gov account or your state's health marketplace to download your Form 1095-A.
  2. If you already filed without it, watch for IRS correspondence or log into your tax software (like Intuit TurboTax) to prepare an amendment or update your health insurance entries.

Do you need proof of health insurance to file taxes in 2026?

No, you do not need to send proof of health insurance to the IRS when filing your federal income tax return.

Federal Requirements

  • You do not need to attach forms like 1095-B or 1095-C to your tax return.
  • The federal individual mandate penalty is zero, meaning you are not taxed for lacking health insurance coverage.
  • Keep your health documents (like W-2 statements reflecting insurance deductions or insurance cards) at home with your personal tax records.

Exceptions for Marketplace Coverage

  • If you bought health insurance through the Health Insurance Marketplace and received subsidies, you will get a Form 1095-A.
  • You must use the details from Form 1095-A to complete Form 8962 and reconcile your premium tax credits.

State Requirements

  • Some states (like California, New Jersey, Rhode Island, Massachusetts, and the District of Columbia) have their own state-level health insurance mandates.
  • If you live in one of these states, you may need to report your health coverage or pay a state penalty for a coverage gap. Check your state tax agency guidelines for local rules.

What do I do if I don't have my 1095-A form?

You can download your missing form online by logging into your HealthCare.gov Marketplace account or your state's specific health exchange portal.

How to Find Your Form 1095-A Online

  • Log in to your account on HealthCare.gov or your state marketplace website.
  • Select your application for the specific tax year you need (make sure to choose the correct prior-year application, not the current coverage year).
  • Navigate to Tax Forms located on the menu on the left side of the screen.
  • Download the PDF copy of your Form 1095-A and save or print it.

What Else You Can Do

  • Wait to file: Do not file your taxes or guess your numbers without the 1095-A form. You need it to complete Form 8962 to reconcile your premium tax credits. Filing without it can cause your e-file to be rejected or your refund to be delayed.
  • Call the Marketplace: If you cannot access your online account or the form is missing, call the Marketplace Call Center at 1-800-318-2596 to request a copy by mail.
  • Check your mail: Paper copies are automatically mailed out by early-to-mid February if you did not opt out of postal notices. Make sure your current mailing address is updated in your profile.

What Is Form 1095-A and How Does It Impact Your Taxes?

9 related questions found

How does 1095-A affect my refund?

Form 1095-A adjusts your tax refund based on a comparison between the advance premium tax credits (subsidies) you received and the actual credit you qualify for based on your final yearly income.

How the Reconciliation Works

You use Form 1095-A to complete IRS Form 8962 when filing your taxes. This process compares your estimated income (used to set your monthly health insurance discounts) with your actual year-end income:

  • Increased Refund: If your actual income was lower than estimated, or if you took less advance credit than you qualified for, the difference is added to your refund.
  • Decreased Refund or Balance Due: If your actual income was higher than estimated, or if you received more advance credit than you qualified for, you must repay some or all of the excess subsidy. This repayment will reduce your overall tax refund or increase the amount of tax you owe.
  • Delayed Refund: If you had Marketplace coverage and omit Form 1095-A or fail to reconcile your credits using Form 8962, the IRS will delay your refund.

Is 1095 reporting still required?

Yes, Affordable Care Act (ACA) Form 1095 reporting to the IRS is still fully required for applicable large employers, insurers, and self-insured plan providers.

Core IRS Filing Requirements

  • Applicable Large Employers (ALEs): Employers with 50 or more full-time employees (including full-time equivalents) must still file Forms 1094-C and 1095-C with the Internal Revenue Service.
  • Insurers and Small Self-Insured Employers: Providers of minimum essential coverage must still file Forms 1094-B and 1095-B.
  • Electronic Filing: If you file 10 or more information returns in total with the IRS, electronic filing remains mandatory.

Recent Distribution Changes

  • No Automatic Mailing Required: Employers and insurers are no longer strictly required to automatically mail or distribute physical 1095-B and 1095-C copies to all individuals.
  • Website Notice Alternative: You can satisfy the furnishing requirement by posting a clear, conspicuous notice on your public website stating that the form is available upon request.
  • Fulfillment on Demand: If an individual requests a copy, you must provide it within 30 days (or by January 31, whichever is later).
  • State Exceptions: Certain states with their own individual health mandates (such as California, New Jersey, and Massachusetts) may still enforce specific recipient distribution or reporting rules that override general federal website notice relief.

Why is my tax return rejected because of 1095-A?

Your tax return is rejected because the IRS database shows a Form 1095-A was issued for your household, but your electronic return did not include the required Form 8962 to reconcile your health insurance.

Common Causes for the Rejection

  • Missing Form 8962: You had Marketplace coverage, but your tax software did not include the Premium Tax Credit reconciliation form.
  • Unreported Coverage: You forgot you had a Marketplace plan (even for a single month or with a $0 premium) and answered that you had no Marketplace insurance.
  • IRS Data Mismatch: The IRS has a 1095-A on file linked to your Social Security number, which triggers rejection code F8962-070 if it is left off your return.
  • False Flag / Identity Mix-up: The IRS flags a missing 1095-A, but you never actually signed up for Marketplace insurance.

How to Fix It

If You Had Marketplace Coverage

  1. Get the Form: Log into your account at HealthCare.gov or your state’s health exchange to download your Form 1095-A.
  2. Update Your Return: Open your tax software, navigate to the health insurance or Affordable Care Act (ACA) section, and enter the exact figures from your Form 1095-A.
  3. Reconcile: Let your software generate and complete Form 8962.
  4. Resubmit: Save your changes and re-file your tax return electronically.

If You Never Had Marketplace Coverage

  1. Verify No Coverage: Double-check that no dependent or spouse on your tax return had a Marketplace plan. (Note: Employer-sponsored plans like a 1095-C are different and do not require a 1095-A).
  2. Contact the Marketplace: Call the Marketplace Call Center to report that you received a 1095-A in error or to request a voided form if your identity was used fraudulently.
  3. Attach an Explanation: If you are refiling without a 1095-A because you truly had no Marketplace insurance, your software may require you to attach an "ACA Explanation" PDF statement or type an explanation asserting that no Marketplace coverage was received before you can resubmit.

Why is the IRS asking me for a 1095-A?

The IRS is asking for your Form 1095-A (Health Insurance Marketplace Statements) to verify the Premium Tax Credit information reported on your tax return.

Why the IRS Needs It

  • Reconciliation: If you or someone in your household received advance payments for health insurance through the Marketplace, you must file Form 8962 to match those credits against your actual income.
  • Missing or Incomplete Forms: The IRS often requests a copy of Form 1095-A via a letter (such as a Letter 12C) because Form 8962 was missing, incomplete, or the data entered did not match the records sent to the IRS by the Marketplace.
  • Delayed Refund: The IRS holds tax refunds tied to Marketplace coverage until they can verify the numbers on your Form 8962 using your Form 1095-A.

What You Should Do

  • Find your Form 1095-A by logging into your account on HealthCare.gov or your state's health insurance exchange website.
  • Send a copy of the form to the IRS using the fax number or address listed on the specific letter they sent you.

What happens if I don't report health insurance on taxes?

There is no federal tax penalty for failing to have or report health insurance on your federal income tax return.

Federal Rules

  • No Penalty: The federal tax penalty (individual mandate) was reduced to zero starting in 2019.
  • No Reporting Needed: You do not need to report your health coverage status on your federal Form 1040, nor do you need to file exemption forms.
  • Exception (Marketplace Subsidies): If you bought insurance through the Health Insurance Marketplace and received Advance Premium Tax Credits, you must file Form 8962 to reconcile your credits, even though you don't report general coverage.

State-Level Rules

  • State Penalties: A few states have their own individual mandates requiring health insurance.
  • States with Penalties: If you live in California, Massachusetts, New Jersey, Rhode Island, Vermont, or the District of Columbia, you may face a state tax penalty if you are uninsured and lack a valid exemption. You must report your coverage status on those specific state tax returns.