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560220
Form 1095-B (2023) Page 2
Instructions for Recipient If you or another family member received health insurance
TIP coverage through a Health Insurance Marketplace (also known as
This Form 1095-B provides information about the individuals in your tax
an Exchange), that coverage will generally be reported on a
family (yourself, spouse, and dependents) who had certain health coverage
(referred to as “minimum essential coverage”) for some or all months during Form 1095-A rather than a Form 1095-B. If you or another family member
the year. Minimum essential coverage includes government-sponsored received employer-sponsored coverage, that coverage may be reported on a
programs, eligible employer-sponsored plans, individual market plans, Form 1095-C (Part III) rather than a Form 1095-B. For more information, see
and other coverage the Department of Health and Human Services www.irs.gov/Affordable-Care-Act/Questions-and-Answers-About-Health-
designates as minimum essential coverage. Care-Information-Forms-for-Individuals.
If individuals in your tax family are eligible for certain types of minimum Line 9. Reserved.
essential coverage, you may not be eligible for the premium tax credit. For
more information on the premium tax credit, see Pub. 974, Premium Tax Part II. Information About Certain Employer-Sponsored Coverage, lines
Credit (PTC). 10–15. If you had employer-sponsored health coverage, this part may
provide information about the employer sponsoring the coverage. This part
Providers of minimum essential coverage are required to furnish may show only the last four digits of the employer’s EIN. This part may also
TIP only one Form 1095-B for all individuals whose coverage is be left blank, even if you had employer-sponsored health coverage. If this
reported on that form. As the recipient of this Form 1095-B, you part is blank, you do not need to fill in the information or return it to your
should provide a copy to other individuals covered under the policy if they employer or other coverage provider.
request it for their records. Part III. Issuer or Other Coverage Provider, lines 16–22. This part reports
information about the coverage provider (insurance company, employer
Additional information. For additional information about the tax provisions
providing self-insured coverage, government agency sponsoring coverage
of the Affordable Care Act (ACA) and the premium tax credit, see
under a government program such as Medicaid or Medicare, or other
www.irs.gov/ACA or call the IRS Healthcare Hotline for ACA questions
coverage sponsor). Line 18 reports a telephone number for the coverage
(800-919-0452).
provider that you can call if you have questions about the information
Part I. Responsible Individual, lines 1–9. Part I reports information about reported on the form.
you and the coverage.
Part IV. Covered Individuals, lines 23–28. This part reports the name, SSN
Lines 2 and 3. Line 2 reports your social security number (SSN) or other or other TIN, and coverage information for each covered individual. A date of
taxpayer identification number (TIN), if applicable. For your protection, this birth will be entered in column (c) only if the SSN or other TIN is not entered
form may show only the last four digits. However, the coverage provider is in column (b). Column (d) will be checked if the individual was covered for at
required to report your complete SSN or other TIN, if applicable, to the IRS. least 1 day in every month of the year. For individuals who were covered for
Your date of birth will be entered on line 3 only if line 2 is blank. some but not all months, information will be entered in column (e) indicating
Line 8. This is the code for the type of coverage in which you or other the months for which these individuals were covered. If there are more than
covered individuals were enrolled. Only one letter will be entered on this line. six covered individuals, see Part IV, Continuation Sheet(s), for information
about the additional covered individuals.
A. Small Business Health Options Program (SHOP)
B. Employer-sponsored coverage
C. Government-sponsored program
D. Individual market insurance
E . Multiemployer plan
F . Other designated minimum essential coverage
G . Individual coverage health reimbursement arrangement (HRA)
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