# Health insurance tax documents: which 1095 you get and what it does

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By [Arthur Teboul](/authors/arthur-teboul), Founder, DokuTrak. Published 2026-10-27, updated 2026-10-27.

> **In brief:** Health insurance tax documents are Form 1095-A from the Marketplace, Form 1095-B from an insurer or Medicaid, and Form 1095-C from a large employer. Only Form 1095-A is needed to file, because it feeds Form 8962; the other two are proof of coverage you may have to request.

## The checklist: Health coverage forms tracker: 1095-A, 1095-B, 1095-C

**Not advice.** This page is general information, not tax, legal or HR advice. Rules change: check the cited source and ask your own professional before you rely on it. Last reviewed October 25, 2026.

Write each coverage you had this year, month by month, then tick the form that proves it. Only the Marketplace group must be complete before the return is filed.

### Marketplace coverage (wait for these)

- [ ] Form 1095-A for every Marketplace policy in the household: From HealthCare.gov or the state exchange; feeds Form 8962
- [ ] Corrected or voided Form 1095-A, if one was issued: Use the latest version only
- [ ] Marketplace application: income and household size at enrollment: Explains the gap between advance and allowed credit
- [ ] Note of any policy shared with another tax household: Who shares it and the split agreed, for the Form 8962 allocation
- [ ] Second-lowest-cost silver plan premium for any blank month in Part III: Look it up with the HealthCare.gov tax tool when column B is empty

### Employer and government coverage (keep, no need to wait)

- [ ] Form 1095-C from each large employer: Part II shows the offer by month; request it on the employer website if it was not sent
- [ ] Form 1095-B from the insurer, Medicaid or CHIP: Who was covered and when; request it if it was not sent
- [ ] Form W-2 with box 12 codes DD and W: DD is cost of coverage; W is HSA money through payroll
- [ ] Last pay stub of the year or the benefits summary: Shows whether premiums came out pre-tax
- [ ] Form SSA-1099: Shows Medicare Part B premiums withheld from benefits

### Premiums paid after tax

- [ ] Premium statements for individual plans bought outside the Marketplace: Annual statement or monthly invoices, with amounts paid
- [ ] COBRA premium payment records: Bank or card records of each monthly payment
- [ ] Medicare Part D and supplement premium statements: From each insurer, for the full year
- [ ] Long-term care insurance premium statement: With the insured person’s age at year end

### Self-employed owners (Form 7206)

- [ ] Medical, dental and long-term care premium statements: Policy in the owner’s name or the business’s name
- [ ] Month-by-month note of any employer plan you or your spouse could join: No deduction for those months, even if you declined the plan
- [ ] Proof of who paid the premiums: Business account or personal account statements

### Health savings account forms

- [ ] Form 1099-SA for each HSA distribution: From the HSA custodian; goes on Form 8889
- [ ] Form 5498-SA for HSA contributions: Often arrives in May; use contribution records if filing earlier

Download: [PDF](https://dokutrak.com/downloads/pseo-v2/f1-tax-document-checklists/health-insurance.pdf) · [Word](https://dokutrak.com/downloads/pseo-v2/f1-tax-document-checklists/health-insurance.docx) · [Excel tracker](https://dokutrak.com/downloads/pseo-v2/f1-tax-document-checklists/health-insurance.xlsx)

## Three forms, three issuers, one that matters for filing

Each Form 1095 comes from a different source, and they do not do the same job. You may get more than one in the same year, for example if you changed jobs or moved from an employer plan to the Marketplace. Sort them by issuer first, then by what the return does with them.

You should not attach any of these forms to your tax return ([IRS, Gathering health coverage documents](https://www.irs.gov/affordable-care-act/individuals-and-families/gathering-your-health-coverage-documentation-for-the-tax-filing-season)). They are information forms. The return uses the figures on one of them and keeps the others as proof of coverage.

| Form | Who sends it | What the return does with it |
| --- | --- | --- |
| Form 1095-A, Health Insurance Marketplace Statement | HealthCare.gov or your state exchange | Feeds Form 8962; wait for it before filing ([IRS, Gathering health coverage documents](https://www.irs.gov/affordable-care-act/individuals-and-families/gathering-your-health-coverage-documentation-for-the-tax-filing-season)) |
| Form 1095-B, Health Coverage | Insurer, Medicaid or CHIP agency, other coverage provider | Nothing on the federal return; often sent only on request ([Instructions for Forms 1094-B and 1095-B](https://www.irs.gov/instructions/i109495b)) |
| Form 1095-C, Employer-Provided Health Insurance Offer and Coverage | An applicable large employer, for full-time employees | Nothing on the federal return; often sent only on request ([Instructions for Forms 1094-C and 1095-C](https://www.irs.gov/instructions/i109495c)) |
| Form W-2, Box 12 code DD | Your employer | Informational only; the amount is not taxable ([IRS, W-2 reporting of health coverage](https://www.irs.gov/affordable-care-act/form-w-2-reporting-of-employer-sponsored-health-coverage)) |

## Marketplace coverage: Form 1095-A and the credit

The **premium tax credit** is the credit that lowers the cost of a Marketplace plan, often paid in advance to the insurer each month. On the return, you compare the advance payments with the credit you are actually allowed. That comparison is Form 8962, and it runs on the figures from Form 1095-A ([IRS, Gathering health coverage documents](https://www.irs.gov/affordable-care-act/individuals-and-families/gathering-your-health-coverage-documentation-for-the-tax-filing-season)).

**Advance payments** are the monthly amounts the Marketplace sends to your insurer on your behalf. If you expect a Form 1095-A, wait to file until it arrives ([IRS, Gathering health coverage documents](https://www.irs.gov/affordable-care-act/individuals-and-families/gathering-your-health-coverage-documentation-for-the-tax-filing-season)). Filing without reconciling the advance payments can delay your refund and may affect future advance payments ([IRS, Gathering health coverage documents](https://www.irs.gov/affordable-care-act/individuals-and-families/gathering-your-health-coverage-documentation-for-the-tax-filing-season)). If the form is wrong, ask the Marketplace for a corrected one and use the latest version.

The stakes went up for coverage in 2026. For tax years after 2025, there is no repayment cap: if your allowed credit is less than the advance payments, the whole difference comes off your refund or adds to the tax you owe ([IRS premium tax credit Q&A](https://www.irs.gov/affordable-care-act/individuals-and-families/questions-and-answers-on-the-premium-tax-credit)). So the income and household size used at enrollment matter, and a copy of the Marketplace application helps explain any gap.

Income now matters at the top end too. Congress lifted the ceiling of 400 percent of the federal poverty line only for tax years 2021 through 2025 ([IRS premium tax credit Q&A](https://www.irs.gov/affordable-care-act/individuals-and-families/questions-and-answers-on-the-premium-tax-credit)). For a 2026 policy, a household above that line may find its whole advance credit coming back on the return, so keep the poverty-line figure the Marketplace used.

- One Form 1095-A per policy, so a family with two Marketplace plans gets two.
- A policy shared with someone outside your tax household, such as an ex-spouse, needs the allocation part of Form 8962.
- A voided or corrected Form 1095-A replaces the first one.

## Employer, Medicaid and Medicare coverage

You can prepare and file your return without Form 1095-B or Form 1095-C ([IRS, Gathering health coverage documents](https://www.irs.gov/affordable-care-act/individuals-and-families/gathering-your-health-coverage-documentation-for-the-tax-filing-season)). Many insurers and employers no longer mail them at all. Since Notice 2025-15, they may post a notice on their website instead and send a copy within 30 days of your request ([Instructions for Forms 1094-B and 1095-B](https://www.irs.gov/instructions/i109495b)) ([Instructions for Forms 1094-C and 1095-C](https://www.irs.gov/instructions/i109495c)). Look for a "Tax Information" link on the insurer or HR site if you want one for the year folder.

Form 1095-C goes to full-time employees of a large employer ([IRS, About Form 1095-C](https://www.irs.gov/forms-pubs/about-form-1095-c)). An **applicable large employer** is an employer with at least 50 full-time employees, including full-time equivalents, on average in the prior year ([IRS, Determining if an employer is an ALE](https://www.irs.gov/affordable-care-act/employers/determining-if-an-employer-is-an-applicable-large-employer)). The form shows the offer of coverage, month by month. If the plan is self-insured, it may also list who was covered.

Your [W-2](/documents/w-2) can also carry health figures. Box 12 code DD shows the cost of employer coverage, and that reporting is for information only ([IRS, W-2 reporting of health coverage](https://www.irs.gov/affordable-care-act/form-w-2-reporting-of-employer-sponsored-health-coverage)). Your pay stubs show whether your share was taken pre-tax, which matters because pre-tax premiums cannot be deducted again.

Medicare enrollees get a different trail. Part B premiums withheld from Social Security benefits appear on the SSA-1099. Part D and supplement premiums come from the insurer’s statements.

## When premiums are deductible, and the papers behind it

Premiums you pay after tax join your other medical expenses on Schedule A, where only the slice above 7.5% of AGI counts ([IRS Publication 502](https://www.irs.gov/publications/p502)). That covers, for example, an individual plan bought outside the Marketplace or COBRA premiums paid from your own account.

A self-employed person may deduct premiums above the line, without that floor, using Form 7206. One rule shapes the records: you cannot take the deduction for any month you were eligible for a subsidized plan through any employer, including your spouse’s, even if you did not join ([Form 7206 instructions](https://www.irs.gov/instructions/i7206)). So the file needs the premium statements and a month-by-month note of other coverage offers.

## Missing or wrong forms: what to do

Most delays come from Form 1095-A, often because one month is missing or the benchmark premium column is blank. The coverage forms from insurers and employers rarely hold up a return.

1. Missing Form 1095-A: log in to your Marketplace account and download it, or call the Marketplace. Do not file until you have it.
2. Wrong figures on Form 1095-A: ask the Marketplace for a corrected form, and note the date and reference of your request.
3. Missing Form 1095-B or 1095-C: file anyway. If you want a copy, request it through the notice on the insurer or employer website; it should come within 30 days ([Instructions for Forms 1094-B and 1095-B](https://www.irs.gov/instructions/i109495b)).
4. Coverage through a state exchange or a state mandate: check whether your state asks for its own coverage form on the state return.

## Questions people ask

### Do I need Form 1095-B or 1095-C to file my taxes?

No. You can prepare and file your return without them, and you should not attach them to it ([IRS, Gathering health coverage documents](https://www.irs.gov/affordable-care-act/individuals-and-families/gathering-your-health-coverage-documentation-for-the-tax-filing-season)). Many providers now send them only when you ask, through a notice on their website.

### Can I file without Form 1095-A?

If you or anyone in your tax household had Marketplace coverage, wait for Form 1095-A. Its figures are what you use to complete Form 8962 and reconcile the advance credit ([IRS, Gathering health coverage documents](https://www.irs.gov/affordable-care-act/individuals-and-families/gathering-your-health-coverage-documentation-for-the-tax-filing-season)).

### Do I have to pay back the premium tax credit if my income went up?

If your allowed credit is lower than the advance payments, you repay the difference. For tax years after 2025, there is no repayment cap, so the full difference comes off your refund or adds to your balance due ([IRS premium tax credit Q&A](https://www.irs.gov/affordable-care-act/individuals-and-families/questions-and-answers-on-the-premium-tax-credit)).

### Can I deduct health insurance premiums on my taxes?

After-tax premiums are medical costs on Schedule A, deductible only past 7.5% of AGI ([IRS Publication 502](https://www.irs.gov/publications/p502)). Self-employed people may deduct them on Form 7206 instead, except for months they could join an employer-subsidized plan ([Form 7206 instructions](https://www.irs.gov/instructions/i7206)).

## Sources

- [IRS, Gathering health coverage documents](https://www.irs.gov/affordable-care-act/individuals-and-families/gathering-your-health-coverage-documentation-for-the-tax-filing-season): Wait for Form 1095-A, which is used to complete Form 8962; you can file without Forms 1095-B and 1095-C; do not attach any of these forms to the return.
- [IRS premium tax credit Q&A](https://www.irs.gov/affordable-care-act/individuals-and-families/questions-and-answers-on-the-premium-tax-credit): For tax years after 2025, there is no repayment cap on excess advance payments; the removal of the 400 percent of FPL ceiling applied to tax years 2021 through 2025.
- [Instructions for Forms 1094-B and 1095-B](https://www.irs.gov/instructions/i109495b): Providers no longer have to mail Form 1095-B to everyone: a clear website notice plus a copy furnished within 30 days of a request meets the requirement (Notice 2025-15).
- [Instructions for Forms 1094-C and 1095-C](https://www.irs.gov/instructions/i109495c): Employers no longer have to mail Form 1095-C to everyone: a clear website notice plus a copy furnished within 30 days of a request meets the requirement (Notice 2025-15).
- [IRS, Determining if an employer is an ALE](https://www.irs.gov/affordable-care-act/employers/determining-if-an-employer-is-an-applicable-large-employer): An employer with at least 50 full-time employees, including full-time equivalents, on average during the prior year is an ALE for the current year.
- [IRS, About Form 1095-C](https://www.irs.gov/forms-pubs/about-form-1095-c): Form 1095-C is furnished to full-time employees of applicable large employer members.
- [IRS, W-2 reporting of health coverage](https://www.irs.gov/affordable-care-act/form-w-2-reporting-of-employer-sponsored-health-coverage): Reporting the cost of coverage on Form W-2 is for information only and does not make it taxable.
- [IRS Publication 502](https://www.irs.gov/publications/p502): Only medical and dental expenses above 7.5% of AGI are deductible on Schedule A.
- [Form 7206 instructions](https://www.irs.gov/instructions/i7206): No deduction for any month you were eligible for an employer-subsidized health plan, including a spouse’s.

## More on this topic

- [Form W-2](/documents/w-2)

## About the author

Arthur Teboul (Founder, DokuTrak) is building DokuTrak after watching professionals lose hours chasing clients for documents over email. [Arthur Teboul](/authors/arthur-teboul).

How this page was made (methodology): it is built from the primary sources listed under Sources, and every rule and figure on it links to the source it comes from. Last updated October 25, 2026. Spotted an error or a rule that changed? [Contact us](/contact).

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