Form 1095-B, Health Coverage,
is used to report certain information to the IRS and to taxpayers about
individuals who are covered by minimum essential coverage and therefore
aren't liable for the individual shared responsibility payment.
Minimum essential coverage
includes government-sponsored programs, eligible employer-sponsored
plans, individual market plans, and other coverage the Department of
Health and Human Services designates as minimum essential coverage.
By January 31, 2016, health
coverage providers should furnish a copy of Form 1095-B, to you if you
are identified as the “responsible individual” on the form.
The “responsible individual” is
the person who, based on a relationship to the covered individuals, the
primary name on the coverage, or some other circumstances, should
receive the statement. Generally, the recipient should be the taxpayer
who would be liable for the individual shared responsibility payment for
the covered individuals. A recipient may be a parent if only minor
children are covered individuals, a primary subscriber for insured
coverage, an employee or former employee in the case of
employer-sponsored coverage, a uniformed services sponsor for TRICARE,
or another individual who should receive the statement. Health coverage
providers may, but aren't required to, furnish a statement to more than
one recipient.
The Form 1095-B sent to you may
include only the last four digits of your social security number or
taxpayer identification number, replacing the first five digits with
asterisks or Xs. In general, statements must be sent on paper by mail or
hand delivered, unless you consent to receive the statement in an
electronic format. The consent ensures that you will be able to access
the electronic statement. If mailed, the statement must be sent to your
last known permanent address, or, if no permanent address is known, to
your temporary address.
Additional information about minimum essential coverage and the individual shared responsibility provision is at IRS.gov/aca.
More information:
- Form 1095-B, Health Coverage
- 2015 Instructions for Form 1094-B and 1095-B
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