Form 1095-C and Form 1095-B are health coverage statements that arrive in January to March, right when tax season starts. Form 1095-C comes from an employer with 50 or more full-time-equivalent workers. Form 1095-B comes from an insurer, a small employer that runs its own plan, or a government program such as Medicaid or CHIP. For tax year 2026, the IRS says you do not attach either form to your return, and you can file without waiting for one.
The 1095-C is still worth a minute of your time if you are under 65 and shopping for coverage. Its line 14 records whether your employer offered you health insurance, and an affordable offer can shut you out of premium tax credits. If you bought a Marketplace plan instead, you need the Marketplace form, covered in our Form 1095-A guide. For the wider tax picture, see how medical bills and health insurance affect your tax return.
Coverage Breakdown
Direct answer: keep your 1095-C or 1095-B, do not file it
No. You do not file Form 1095-C or 1095-B with your tax year 2026 return, filed in 2027, and you do not need either one to file. Keep it with your records. Line 14 of a 1095-C shows whether your employer offered coverage, which can block a Marketplace premium tax credit.
What the IRS says about Forms 1095-B and 1095-C for tax year 2026
The IRS states that it is not necessary to wait for Form 1095-B or 1095-C in order to file, that you can use other proof of coverage such as an insurance card or insurer statement, and that the forms should not be attached to your return or sent to the IRS because issuers send the information separately. Receiving either form also does not create a duty to file a return on its own.
Employers and insurers must give you the 2026 statements by March 2, 2027 under the permanent 30-day extension of the January 31 date. January 31, 2027 falls on a Sunday, and March 2, 2027 is a Tuesday. The IRS e-file deadline for employers and insurers has been March 31 in recent years. Your own federal return for tax year 2026 is due April 15, 2027. A form that arrives late is not a reason to delay filing.
How to read line 14, line 15 and line 16 on a 1095-C (tax year 2026)
Part II of the 1095-C has one box per month. Line 14 is the offer of coverage code, line 15 is your required monthly contribution for the cheapest self-only plan that meets minimum value, and line 16 holds safe harbor codes the employer uses for its own penalty calculation. The IRS instructions for Forms 1094-C and 1095-C describe codes 1A through 1K for line 14, and the table below covers the ones that matter most for a Marketplace decision.
Line 15 is the number to compare with your income. Multiply the monthly amount by 12 and compare it with your annual household income: for 2026 coverage, a self-only offer is treated as affordable at 9.96% of household income or less, and for 2027 coverage the line is 10.22%. A household income of $50,000 in 2026 gives an affordability ceiling of $4,980 a year, about $415 a month. Line 14 alone does not prove affordability, and the premium tax credit test uses your actual household income, not the employer's safe harbor.
How a job offer on your 1095-C affects Marketplace subsidies for 2026 and 2027 coverage
An employer offer of self-only coverage that meets the 60% minimum value test and costs 9.96% or less of household income for 2026 coverage means you cannot claim a premium tax credit for yourself, even if you decline the plan. The rule follows what you were offered, not what you signed up for. For 2027 coverage, which you can pick starting November 1, 2026, the affordability line moves to 10.22% of household income. If the offer was unaffordable, failed minimum value, or never existed (code 1H), you may qualify. Read our guide on whether you can get an ACA subsidy with an employer offer.
Family members are tested on the cost of family coverage, not your self-only cost, since the family glitch fix took effect on January 1, 2023. An employee blocked by an affordable self-only offer can still have a spouse or children who qualify when the family premium share is above the 2026 threshold of 9.96% of household income. The credit also has the 400% of poverty limit: $62,600 for one person and $128,600 for four for 2026 coverage, and $63,840 and $132,000 for 2027 coverage. From tax year 2026 there is no repayment cap, so a credit paid in advance that you were not eligible for is repaid in full on Form 8962.
What happens if you have no coverage or the form is wrong (2026 penalty and state rules)
The federal penalty for going without coverage is $0 for 2026, the same as every year since 2019, so a missing 1095-B or 1095-C does not trigger a federal charge. California, Massachusetts, New Jersey, Rhode Island and the District of Columbia have their own coverage requirements, and those states may ask on your state return whether you had coverage. A wrong code on a 1095-C costs you nothing directly, but it can cause trouble if it makes your job offer look affordable when it was not. Ask your employer for a corrected form and keep a copy of the premium quote.
Medicaid, CHIP and Medicare: why you may get a 1095-B instead
Adults under 65 with Medicaid or CHIP coverage usually get a 1095-B from the state agency, and the IRS says individuals with coverage not reported on a 1095-A may receive one. Medicare Part A coverage counts as qualifying health coverage, and Medicare sends a 1095-B to people with Part A, particularly those under 65 who qualify through disability. Original Medicare and Medicare Advantage enrollees may not all get one, and CMS says you can ask Medicare for a copy at 1-800-MEDICARE. Medicaid and Medicare are not reasons to wait to file.
A job-based plan with 1095-C coverage is not the only route. If your employer offer is unaffordable or you lost it, an ACA-compliant Marketplace plan covers essential health benefits and cannot turn you away for a preexisting condition. Open enrollment for 2027 coverage runs November 1, 2026 to January 15, 2027, and HealthCare.gov lists December 15, 2026 as the deadline for coverage that starts January 1, 2027. Medicaid and CHIP accept applications year-round at HealthCare.gov or your state agency.
Alternatives if you did not get a 1095-C or 1095-B (or lost it)
A missing form does not stop you from filing a tax year 2026 return. The IRS tells filers not to wait and to file as they normally would, using other proof of coverage. Five substitutes work, and the first one to try is usually the quickest.
- Insurance card or insurer statement: shows the plan name and coverage dates, and the insurer's member portal usually lets you download the 1095-B. Contact the coverage provider for a 1095-B.
- Employer benefits portal or HR office: ask for the 1095-C, or a copy of your enrollment and your lowest-cost self-only premium for each month of 2026.
- Pay stubs showing premium deductions: confirm what you paid for employer coverage each pay period of 2026.
- Medicaid or CHIP notices and Medicare.gov: your state agency or 1-800-MEDICARE can reissue proof of coverage. See Medicare.gov's qualifying health coverage notice.
- Marketplace Form 1095-A: if you bought a plan at HealthCare.gov, wait for that form, because you need it for Form 8962. See our Form 8962 instructions guide.
Frequently Asked Questions
Do I need my 1095-C to file taxes?
No. The IRS says it is not necessary to wait for a Form 1095-C to file your return, and the form should not be attached to it. Keep the 1095-C with your records for tax year 2026. If it has not arrived by the time you are ready to file, use your pay stubs, insurance card or insurer statements as proof of coverage and file on time.
What is the difference between a 1095-B and a 1095-C?
A 1095-C comes from an employer with 50 or more full-time-equivalent workers and reports offers of coverage by month, including your cost for the cheapest plan. A 1095-B comes from an insurer, a small employer with its own plan, or an agency such as Medicaid or CHIP, and reports who was covered. Neither goes on your 2026 return.
What does line 14 on Form 1095-C mean?
Line 14 is a code for each month showing what coverage your employer offered you. Code 1H means no offer. Codes 1B to 1E mean coverage with minimum value was offered, with different combinations for your spouse and children. Code 1F means the coverage failed minimum value. Pair line 14 with the dollar amount on line 15 to judge affordability.
Can I get a Marketplace subsidy if my 1095-C shows an employer offer?
Only if the offer was unaffordable or failed minimum value. For 2026 coverage, a self-only offer costing 9.96% or less of household income blocks the premium tax credit for you, even if you decline it. For 2027 coverage the line is 10.22%. Your spouse and children are tested on family coverage cost, so they may still qualify.
What if I never received a 1095-C or 1095-B?
File anyway. The IRS tells taxpayers not to wait for these forms. Ask your employer for the 1095-C, the insurer for the 1095-B, or your state Medicaid agency, and use pay stubs or insurance cards in the meantime. Issuers must furnish 2026 forms by March 2, 2027, so a form that shows up in March is normal.
Is there still a federal penalty for not having health insurance?
No. The federal shared responsibility payment has been $0 since 2019, including for 2026. California, Massachusetts, New Jersey, Rhode Island and the District of Columbia have their own coverage requirements and may charge a state penalty. Your 1095-B or 1095-C can help prove you were covered on those state returns.
Why did I get a 1095-B and not a 1095-C?
Because your coverage came from an insurer, a government program, or a small employer's self-insured plan rather than a large employer's offer. Medicaid, CHIP, individual plans bought outside the Marketplace, and Medicare Part A coverage all lead to a 1095-B. Marketplace plans produce a 1095-A instead, which you do need for Form 8962.
How is a 1095-C different from a 1095-A?
A 1095-A comes from HealthCare.gov or your state Marketplace and lists premiums and advance credits, which you need to complete Form 8962 for the premium tax credit. A 1095-C comes from your employer and is for your records. If you had both, the 1095-A drives your tax return and the 1095-C explains any month you were offered job coverage.
