U.S. · Tax forms
1095-B vs 1095-C.
Same family of health-coverage statements, sent by different people.
Form 1095-B comes from whoever provides your health coverage: an insurance company, a government program such as Medicaid, or a smaller employer with a self-insured plan. Form 1095-C comes from an employer with 50 or more full-time employees and reports what it offered you, plus coverage if the plan is self-insured. A Marketplace plan gets Form 1095-A instead.
Which form covers your coverage?
Result
1095-B and 1095-C side by side
| Question | Form 1095-B | Form 1095-C |
|---|---|---|
| Who files it | Every person who provides minimum essential coverage: insurers, government agencies, and self-insured employers that are not applicable large employers | An applicable large employer member: generally 50 or more full-time employees (including full-time equivalents) in the previous year |
| What it reports | Who was covered by minimum essential coverage | The employer’s offer of coverage to each full-time employee (Part II), and covered individuals if the plan is self-insured (Part III) |
| Insured employer plan | The insurance issuer files it | The employer files Parts I and II, and does not complete Part III for employees in an insured plan |
| Self-insured employer plan | Used by employers that are not applicable large employers | Used by applicable large employers, in Part III |
| Employees with no coverage | No form: it covers only covered people | A form is still filed for every full-time employee, showing the offer |
| Due to the person (coverage year 2025) | March 2, 2026 | On request: the later of January 31, 2026 or 30 days after the request, if the employer posts a website notice; the IRS extended the furnishing date to March 2, 2026 |
| Due to the IRS (coverage year 2025) | March 2, 2026 on paper, March 31, 2026 electronically | March 2, 2026 on paper, March 31, 2026 electronically |
Why you might get one or the other
Insured employer coverage is reported by the insurance company on a 1095-B. When the employer pays claims itself, the plan is self-insured, and a large employer reports it on a 1095-C while a smaller employer uses a 1095-B. Government programs such as Medicare Part A, Medicaid, CHIP and TRICARE are minimum essential coverage, and the sponsoring agency files a 1095-B (a state Medicaid or CHIP agency for those programs). Coverage bought through a Marketplace is generally reported by the Marketplace on Form 1095-A.
You may get both, or neither
A full-time employee at a large employer with an insured plan can receive a 1095-B from the insurer and a 1095-C from the employer. A part-time employee at a small employer may receive only the insurer’s form, and someone with no coverage may receive none. The 1095-C also exists to determine whether the employer owes a payment under the employer shared responsibility rules, and the forms are used when checking eligibility for the premium tax credit.
No longer mailed automatically
The 1095-C instructions say employers no longer have to automatically send Form 1095-C to individuals. The duty is met if the employer posts a clear, conspicuous and accessible website notice that you may request a copy, and delivers it on time. If you did not get one, ask the employer’s HR or benefits team, or your insurer for a 1095-B.
Worked example
Priya works full time for a 400-employee company on an insured plan. The insurer sends a 1095-B for her coverage, and the employer files a 1095-C showing its offer of coverage with Part III left blank. Her friend Marcus buys a plan through the Marketplace and gets a Form 1095-A. Use the chooser above for your own situation.
More form decoders
Other pages in this set: 1099-SA Box 3 Codes, Form 1098 Boxes Decoder, 1099-MISC Boxes Decoder, 1099-C Box 6 Codes. The 1099-R box 7 lookup and W-2 box 12 lookup cover the same kind of question for those forms.
Sources
- Instructions for Forms 1094-B and 1095-B (2025): Who must file, government programs, due dates. Read November 2, 2026.
- Instructions for Forms 1094-C and 1095-C (2025): Applicable large employer reporting, Part II and Part III, furnishing rules. Read November 2, 2026.
IRS pages last reviewed April 30, 2026. Due dates are for coverage year 2025. Check the next edition for coverage year 2026.
Frequently asked questions
What is the difference between 1095-B and 1095-C?
Form 1095-B reports minimum essential coverage and is filed by insurers, government programs and smaller self-insured employers. Form 1095-C is filed by applicable large employers and reports their offer of coverage and, for self-insured plans, who was covered.
Who is an applicable large employer?
Generally an employer with 50 or more full-time employees, including full-time equivalent employees, in the previous year. Employers under common control are aggregated.
Why did I get a 1095-B and a 1095-C?
You probably have insured coverage through a large employer. The insurer reports the coverage on a 1095-B and the employer reports its offer of coverage on a 1095-C.
Will my employer mail me a 1095-C?
Not necessarily. Employers no longer have to send it automatically if they post a website notice that you may request a copy and furnish it on time after you ask.
Which form is for a Marketplace plan?
Form 1095-A. The instructions say issuers do not report Marketplace individual-market plans on Form 1095-B because the Marketplace generally reports that coverage on Form 1095-A.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box or code means for your return. Everything runs in your browser; nothing you enter is sent anywhere.