Different versions of Form 1095 exist because health coverage can originate in different systems. The specific Form 1095 you receive reflects where your coverage came from and how that coverage is reported within the Affordable Care Act framework.
Why there are multiple Form 1095 versions
The reporting system uses different forms to distinguish Marketplace coverage, employer-provided coverage, and other types of minimum essential coverage. This separation allows each system to report coverage details according to its own rules and responsibilities.
When Form 1095-A is used
Form 1095-A is issued when coverage was obtained through a Health Insurance Marketplace. It records enrollment details and any advance premium tax credit amounts associated with that Marketplace coverage.
When Form 1095-B is used
Form 1095-B is used to report minimum essential coverage provided by insurers, government programs, or certain employers. It confirms that coverage existed but does not report Marketplace premium tax credit information.
If coverage came from an insurer or a government program rather than the Marketplace, see which Form 1095 applies to non-Marketplace coverage.
When Form 1095-C is used
Form 1095-C is issued by large employers to report health coverage offers and, in some cases, actual coverage provided under employer-sponsored plans. It reflects employer reporting obligations rather than Marketplace enrollment.
If coverage was offered through an employer, see which Form 1095 applies to employer coverage.
What this comparison explains
The form you receive is not a choice and does not depend on tax filing preferences. It is determined entirely by the source of coverage and the reporting system responsible for that coverage.
For the full process context of Marketplace coverage, return to Form 1095-A overview. For the official document description, see IRS Form 1095-A document overview.