What Are ACA Forms?
ACA Forms are IRS tax documents used to report health insurance coverage information for individuals, employers, and the government. These forms verify compliance with the Affordable Care Act (ACA) requirements for coverage and employer obligations. The three main ACA forms are 1095-A, 1095-B, and 1095-C.
Form 1095-A: Marketplace Coverage
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Issued by the Health Insurance Marketplace.
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Reports coverage purchased through the Marketplace, including premium amounts, tax credits, and months of coverage.
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Required for filing taxes if you received a Premium Tax Credit.
Form 1095-B: Insurance Provider Coverage
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Issued by insurance providers such as private insurers, Medicaid, or Medicare.
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Confirms that you had minimum essential coverage for the tax year.
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Mainly used for personal records, though some states with individual mandates may require it.
Form 1095-C: Employer Coverage
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Issued by Applicable Large Employers (ALEs) with 50 or more full-time employees.
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Reports the health insurance offered to employees and whether it met ACA requirements for affordability and coverage.
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Lists the months when you and your dependents were covered.
Learn More About ACA Forms
Understanding ACA Forms helps individuals and employers stay compliant with IRS reporting rules. For more guidance, see our ACA Technical Support page or review Common ACA Errors. You can also find additional details at the IRS ACA Information Center.