Tax Forms Explained
Via Benefits isn't responsible for providing any tax forms to you. The information provided below may help you find what you need. Please consult a tax professional if you have questions about the tax forms you need.
Form 1095-A
Form 1095-A, Health Insurance Marketplace Statement, is used by the Marketplace to report your insurance coverage to the federal government. You use information from this form to complete Form 8962, Premium Tax Credit. Anyone in your household who has a Marketplace plan this year should receive Form 1095-A by mail, no later than mid-February next year. (For example, if you have a marketplace plan in 2023, you should receive the form by mid-February, 2024.) The form may be available in your healthcare.gov account as soon as mid-January and as late as February. Note: You must have Form 1095-A before filing taxes for the year.
What’s on Form 1095-A and why you need it
The Health Insurance Marketplace (not the IRS) furnishes this form to:
The IRS to report certain information about individuals who enroll in a qualified health plan through the Health Insurance Marketplace
Individuals to allow them to:
Take the Premium Tax Credit
Reconcile the credit on their returns with advance payments of the Premium Tax Credit
File an accurate tax return
The form contains information about Marketplace plans any member of the household had during the previous year, including:
Premiums paid
Premium Tax Credits used
A figure called second lowest cost Silver plan (SLCSP)
Whether you had Marketplace coverage, but didn’t take the Premium Tax Credit
Log in to your healthcare.gov account to find your tax form online. If you can’t find it in your marketplace account, contact the marketplace call center.
Keep Form 1095-A with other important tax information, such as W-2 forms.
Note: This doesn’t apply to a health reimbursement arrangement (HRA) as offered by your former employer. If you’re unsure whether you need to fill out this form when filing your taxes, contact a tax professional.
Form 1095-B
Form 1095-B, Health Coverage is sent by health insurance carriers to the individuals they cover. The form details the type of coverage, the months of the year the coverage was provided, and the names of those covered by the plan.
You need Form 1095-B to prove you had minimum essential coverage under the Affordable Care Act. If you, or any family members, didn't have coverage for the entire year, a coverage exemption may apply for the months without coverage. If you, or any family members, didn't have coverage or an exemption, you may have to make an individual shared responsibility payment.
Some taxpayers may not receive a Form 1095-B by the time they are ready to file their tax returns. While the information on these forms may assist in preparing a return, they aren't required. Individual taxpayers shouldn't wait for these forms and file their returns as they normally would. You don't need to attach the form to your tax return. If you have questions about filing your return, consult a tax professional.
Form 1095-C
Form 1095-C, Employer-Provided Health Insurance Offer and Coverage is sent by certain employers to certain employees and includes information about what coverage the employer offered. Employers that offer health coverage referred to as “self-insured coverage” send this form to individuals they cover, with information about who was covered and when.
The deadline for insurers, other coverage providers, and certain employers to provide Form 1095-C is usually January 31 of the current year for the previous tax year.
If any of the following situations apply, contact your employer (see line 10 of Form 1095-C for a contact telephone number):
You have a question about the form you received.
You think you should've received a form but didn't get it.
You need a replacement form.
You believe the form you received has an error.
Form 1099-SA
Your Health Reimbursement Account (HRA), also known as an RHRA, RRA. PRA or RHC, is designed to be a tax-free account. It's important to note that Via Benefits doesn't send a Form 1099-SA for this account.
When you use the funds from a Health Savings Account (HSA) or a medical savings account (MSA), such as a Medicare MSA, the institution that administers the account must report all distributions on Form 1099-SA. You receive the form from the administrator of your HSA or MSA. The form is typically available around the end of January. Via Benefits reimbursement accounts are not HSAs or MSAs. Therefore, Via Benefits doesn't send you a Form 1099-SA.
If you received a Form 1099-SA and have questions, please consult a tax professional