Quick answer: If you had Marketplace coverage, Form 1095-A is the key tax form because it is used to complete Form 8962 and reconcile the Premium Tax Credit. The IRS says you should wait for an expected 1095-A before filing. You generally do not need to wait for Forms 1095-B or 1095-C to file your federal return.

What is Form 1095-A?

Form 1095-A, Health Insurance Marketplace Statement, is issued by the Health Insurance Marketplace to people who enrolled in Marketplace coverage for themselves or family members.

It includes Marketplace coverage information and premium data used to calculate or reconcile the Premium Tax Credit on Form 8962.

What is Form 1095-B?

Form 1095-B, Health Coverage, is generally issued by insurance companies, government programs and other health coverage providers for coverage that is not reported on Form 1095-A or Form 1095-C.

The IRS says Form 1095-B can document who was covered and when. It is not the form used to complete Form 8962.

What is Form 1095-C?

Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, is issued by applicable large employers to certain employees. It reports information about health coverage the employer offered and, in some cases, coverage in which the employee enrolled.

Form 1095-C can also help determine Premium Tax Credit eligibility when someone had an employer coverage offer and also enrolled in Marketplace coverage.

Which form do I use for Form 8962?

Form 1095-A. HealthCare.gov and the IRS both state that Form 1095-A provides the Marketplace information needed to complete Form 8962.

Forms 1095-B and 1095-C are not substitutes for Form 1095-A.

Do I need to wait for Form 1095-A before filing?

Yes, if you are expecting one. The IRS says taxpayers expecting Form 1095-A should wait until they receive it before filing because the Marketplace information may be needed to complete Form 8962 correctly.

Do I need to wait for Form 1095-B or Form 1095-C?

Generally, no. The IRS says taxpayers do not need to wait for Forms 1095-B or 1095-C in order to file their federal income tax return.

You can file using other information about your health coverage if those forms have not arrived.

Do I attach any 1095 form to my tax return?

No. The IRS says Forms 1095-A, 1095-B and 1095-C should be kept with your tax records rather than attached to the federal tax return.

Can I get more than one 1095 form?

Yes. You may receive multiple health coverage forms if:

  • you changed coverage during the year,
  • different family members had different coverage,
  • you had Marketplace coverage for part of the year and employer coverage for another part, or
  • multiple Marketplace policies existed.

What if I have both Form 1095-A and Form 1095-C?

This can happen if you had Marketplace coverage and also had an employer health coverage offer. Form 1095-A is used for the Marketplace Premium Tax Credit calculation on Form 8962. Information from Form 1095-C may help determine whether the employer coverage offer affected Premium Tax Credit eligibility.

What if I have Form 1095-B but my return was rejected for missing Form 8962?

Form 1095-B does not replace Form 1095-A. If IRS records show Marketplace advance premium tax credit information and the return rejects with F8962-070, review whether a Form 1095-A exists for you, your spouse or a dependent.

Read the F8962-070 guide →

What if I never received Form 1095-A?

Check your Marketplace account and IRS Individual Online Account. Also check whether the form was issued in a spouse's or dependent's name.

Read the missing Form 1095-A guide →

What if the Form 1095-A is corrected?

Use the corrected Marketplace statement for that policy when preparing Form 8962. Do not keep using the earlier version for the corrected policy.

Read the corrected Form 1095-A guide →

Quick comparison

  • 1095-A: Marketplace coverage; issued by the Marketplace; used with Form 8962.
  • 1095-B: other health coverage; issued by insurers or other coverage providers; generally kept for records.
  • 1095-C: employer coverage offer and certain employer coverage; issued by applicable large employers; generally kept for records and may help determine PTC eligibility.

Common questions

Which 1095 form matters most for a Marketplace tax rejection?

Form 1095-A, because it provides the Marketplace information used on Form 8962.

Can I use Form 1095-C instead of Form 1095-A?

No. Form 1095-C reports employer coverage information and does not replace a Marketplace Form 1095-A.

Can I use Form 1095-B instead of Form 1095-A?

No. Form 1095-B reports other health coverage and does not provide the Marketplace premium information needed for Form 8962.

Can RefundIQ help me figure out which 1095 form I need?

Yes. Have the tax year, the health coverage forms you received and any IRS reject code ready. Do not send Social Security numbers, banking information or complete tax documents through an ordinary website message.

Read the RefundIQ 1095-A rejection hub →

Do I need Form 8962? →

F8962-070 guide →

Official sources

Sources reviewed October 7, 2026. IRS and Marketplace procedures can change; use the instructions that apply to the tax year and coverage involved.