Form 1095-B is issued when minimum essential health coverage was provided outside the Health Insurance Marketplace during the year. The form reflects how coverage was recorded by the reporting entity and indicates a normal system process rather than a required action.
The situation that leads to Form 1095-B
The form is generated when coverage comes from an insurance provider, a government-sponsored program, or a plan sponsor that is responsible for reporting minimum essential coverage. This includes coverage through insurers, Medicaid, Medicare, or certain employer-sponsored arrangements.
Why the reporting entity issues the form
The entity that provided the coverage is required to report that coverage to the Internal Revenue Service and, in some cases, to furnish a statement to the responsible individual. Form 1095-B is the method used to document that coverage existed for specific individuals and months.
What receiving the form confirms
Receiving Form 1095-B confirms that qualifying health coverage was on record for the year. It does not signal an error, a penalty, or a requirement to submit additional information.
Common situations where the form appears
The form may be issued when coverage was provided for the entire year or for only part of the year, when coverage changed sources, or when coverage applied to dependents listed under a single policy.
What this does not imply
The form does not mean that tax credits must be reconciled, that coverage was obtained through a Marketplace, or that a tax filing obligation is created. It is a confirmation record rather than a trigger for action.
If the next question is whether anything needs to be done with the form, see whether you need to do anything with Form 1095-B.
If the question is which Form 1095 applies in different situations, see which Form 1095 you received and why.
For the overall context, return to Form 1095-B overview or consult the official description at IRS Form 1095-B document overview.