What does a 1095-B form represent and who typically receives it?

• A. A form issued to Marketplace enrollees by the Health Insurance Marketplace.
• B. A form from health coverage providers showing the individual had qualifying health coverage during the year.
• C. A form from employers detailing offered health coverage to employees; used for tax purposes.
• D. A summary of medical expenses for the year.

Answer: (B)

Form 1095-B is a record that shows you had qualifying health coverage (minimum essential coverage) for all or part of the year. It is issued by the health coverage provider—such as your insurer or a employer’s plan administrator for a self‑insured plan. The form lists who was covered and in which months, helping the IRS verify you met the health‑coverage requirement during the year. Marketplace enrollees receive a different form (1095-A), and employers use Form 1095-C to show the coverage they offered. It isn’t a summary of medical expenses. You’d typically receive this form if you had MEC through an insurer or a small employer plan.