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Form 1095 For Health Insurance Coverage Tax Reporting


When organizing your tax documents for 2016 be sure to obtain your copy of Form 1095 and include the information provided when filing the tax return. Form 1095 does not have to be attached to tax returns but the information provided must be reported on the tax return.

Reporting of health insurance coverage on individual tax returns is now mandatory since the start of the ACA (Affordable Care Act) in 2014. If you are a U.S. citizen or non U.S. citizen living in the United States you must have qualifying health care coverage, qualify for a health insurance exemption or make a payment when you file your tax return. Each individual taxpayer with health insurance coverage will receive a Form 1095, either A, B or C, depending on who provides your health insurance coverage.

If you had health insurance coverage or an employer offered you coverage you will received one or more of Form 1095:

            A. Is sent to tax payers who have insurance coverage through the Health Insurance Marketplace.

      B. Is sent to taxpayers who:

1.     Have insurance coverage outside the Health Insurance Marketplace

2.     Have insurance coverage through Government agencies such as Medicare or CHIP

3.     Have insurance coverage through Employers who provide coverage who are not required to or self-employed taxpayers.

               C. Is sent to taxpayers who have health insurance coverage through their employers or taxpayers who have received an offer of health insurance coverage from their employer.

If you did not have coverage for any month of the year you may be exempt if you meet one of the following:

1.     The lowest-cost coverage available to you is considered unaffordable

2.     You have a gap in coverage that is less than 3 consecutive months

3.     You qualify for an exemption for one of several reasons, including having a hardship that prevents you from obtaining coverage.


For tax payers that did not have coverage and were not eligible for an exemption from coverage for any month of the year you are responsible for making an individual shared responsibility payment which is calculated with your tax return.

Contact Elek & Noss with any questions on this or any tax matter at 440-926-9300

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