Form 1095-B is one of several information returns used to report health coverage, and the specific form issued depends on where coverage originated. The form you receive reflects the reporting system responsible for documenting that coverage.
Why different Form 1095 versions exist
The reporting framework separates Marketplace coverage, employer coverage, and other types of minimum essential coverage into different forms. This allows each coverage source to report information according to its own rules and obligations.
When Form 1095-B applies
Form 1095-B is used when minimum essential coverage is provided by an insurer, a government program, or a plan sponsor outside the Health Insurance Marketplace. It confirms that coverage existed but does not include Marketplace premium tax credit information.
How Form 1095-B differs from Form 1095-A
Form 1095-A is issued only for Marketplace coverage and includes data used to reconcile premium tax credits. Form 1095-B does not report Marketplace enrollment or credit amounts.
If coverage came through the Marketplace, see which Form 1095 applies to Marketplace coverage.
How Form 1095-B differs from Form 1095-C
Form 1095-C is issued by large employers to report health coverage offers and, in some cases, actual coverage. Form 1095-B is used instead when coverage is reported by insurers, government programs, or non-ALE plan sponsors.
If coverage was provided by a large employer, see which Form 1095 applies to employer coverage.
What this comparison clarifies
The form you receive is determined by the source of coverage, not by tax filing choices or preferences. Receiving Form 1095-B indicates non-Marketplace coverage reported outside the large employer reporting system.
For the broader context of this form, return to Form 1095-B overview or consult the official description at IRS Form 1095-B document overview.