Affordable Care Act Tax Forms

What forms are used to report information required by the Affordable Care Act?

Everyone who received health care coverage who has to file taxes must report that they were covered on their 1040:

• If you or a dependent missed at least one full month of coverage, you’ll need to file an Exemptions form.
• If you or a dependent got Advanced Tax Credits, you’ll need to file a Premium Tax Credit form and will receive a 1095-A in the mail in regards to your coverage.
• If you or a dependent got a Marketplace plan but chose to receive your Tax Credits as part of your year-end tax refund, you’ll need to file a Premium Tax Credit form.

Those who provided health care coverage for recipients and employees must also report the coverage they offered:

• If you’re a health insurance issuer or carrier, a small business, or any entity that provided at least the Minimum Essential Coverage of health insurance to an individual, you’ll need to report that information on Forms 1094-B and 1095-B.
• If you’re an Applicable Large Employer (ALE) -- that is, an employer with 50 or more full-time employees -- you’ll have to file Forms 1094-C and 1095-C for each employee insured.