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Health Care Coverage Forms for Federal Employees 

FastFacts 

What are the new health care coverage forms for 

Federal employees?

 Americans who can afford it, including Federal 

employees and their families, must have health 

care coverage called “minimum essential 

coverage.” Federal Employees Health Benefits 

(FEHB) plans count as minimum essential 

coverage, so Federal employees and their 

families who are enrolled in FEHB plans have 

minimum essential coverage.

 Beginning in 2016, providers of minimum 

essential coverage (including FEHB coverage 

providers) are required to provide individuals 

enrolled in minimum essential coverage with 

the Internal Revenue Service (IRS) Form 1095-

B, showing that the individual was covered. 

 Also beginning in 2016, most full-time 

employees will receive from their employer the 

IRS Form 1095-C that contains information 

about whether their employer did or did not 

offer them health coverage.

 These FastFacts provide more information about 

these IRS forms.

What is the Individual Shared Responsibility 

Provision and how does it affect Federal Employees?

 The Individual Shared Responsibility Provision

requires you and each member of your family to 

have minimum essential coverage for each 

month of the calendar year, unless you cannot 

afford it or otherwise qualify for an exemption. 

You are treated as having coverage for a month 

as long as you have coverage for at least one 

day during that month.

 Individuals who do not have coverage and do 

not qualify for a coverage exemption may be 

liable for the individual shared responsibility 

payment.

My FEHB coverage provider (the health insurance carrier) 

has contacted me asking for me and my covered family 

members’ Social Security Numbers (SSN). Is this a 

legitimate request?

 Your FEHB coverage provider may contact you as it is 

required to report the SSN or other Taxpayer 

Identification Number (TIN), of you and each covered 

family member. According to the IRS Form 1095-B 

instructions, this information will be used to match the 

IRS Form 1095-B with the covered individuals to verify 

that they have complied with the individual shared 

responsibility provision.

How do I show compliance with the Individual Shared 

Responsibility Provision? 

 If you have FEHB coverage, your health care coverage 

is minimum essential coverage, and so by enrolling you 

are complying with the individual shared responsibility 

provision. 

 To show your compliance with the individual shared 

responsibility provision, you will report your coverage 

when you file your 2015 tax return in 2016. You will 

receive an IRS Form 1095-B from your FEHB coverage 

provider, or other health coverage provider, if applicable 

(the health insurance carrier) with information about 

your coverage to help you complete your tax return. 
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What forms will I receive? 

Form 1095-B, Health Coverage

 If you are enrolled in FEHB, your FEHB 

coverage provider (the health insurance carrier) 

will send the IRS Form 1095-B to you and will 

report coverage information about the 

individuals enrolled in coverage under your plan 

for some or all months during the year. This 

information will help you complete your tax 

return.

 If you have questions about the information on 

your IRS Form 1095-B, or about lost or 

incorrect forms, you should call the contact 

telephone number provided on your IRS Form 

1095-B. The IRS itself will not be able to 

answer questions about the information on your 

form. 

Form 1095-C, Employer-Provided Health Insurance 

Offer and Coverage

 In addition to the IRS Form 1095-B for those 

who enrolled in FEHB, if you are a full-time 

employee (regardless of whether you are 

enrolled in FEHB, or whether you are eligible 

for coverage) you will receive an IRS Form 

1095-C from your employer. 

 Your employing agency will be listed at the 

Department level and not the sub-agency level 

on the IRS Form 1095-C. The instructions on 

the IRS Form 1095-C you receive contain more 

information about the form. 

 If you have questions about the information on 

your IRS Form 1095-C, or about lost or 

incorrect forms, you should call the contact 

telephone number provided on your IRS Form 

1095-C. The IRS itself will not be able to 

answer questions about the information on your 

form.

Will I receive these forms by mail or electronically?

 Statements can be furnished on paper by mail 

(or hand delivered), or in an electronic format in 

lieu of a paper format if the employee 

affirmatively consents to receive the statement 

in an electronic format.

When will I receive these forms?

 For calendar year 2015, IRS Notice 2016-4 extends the 

deadline that IRS Forms 1095-B and 1095-C must be 

furnished.

 Your FEHB coverage provider (the insurance carrier)

must furnish IRS Form 1095-B to the responsible 

individual on or before March 31, 2016.

 

 Employing agencies must furnish IRS Form 1095-C to 

each full-time employee on or before March 31, 2016. 

What do I do with the forms?

 According to the IRS website, most people do not have 

to wait for these forms before filing their individual 

income tax returns. If everyone in your family had 

coverage for the entire year, you should check the fullyear coverage box on your tax return. Do not attach 

these forms or proof of health coverage to your tax 

return. 

 Due to the new IRS deadlines for 2015, individuals may 

not have received the IRS Forms 1095-B and 1095-C 

before they file their income tax returns. According to

the IRS website, for 2015 only, individuals who rely 

upon other information received from their coverage 

providers about their coverage for purposes of filing 

their returns need not amend their returns once they 

receive the IRS Form 1095-B or Form 1095-C or any 

corrections.

 While you do not have to provide these forms or proof 

of coverage at the time you file your tax return, the IRS 

suggests you keep these documents and show them to 

your tax return preparer if asked.

 The IRS will follow its normal compliance approach to

filed tax returns and may ask you to substantiate the 

information on your tax return. Therefore you should 

keep these documents with your tax records. 

 Note: You are not required to file a tax return solely 

because you received an IRS Form 1095-B or an IRS

Form 1095-C.

 For more information, see the IRS website.
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Internal Revenue Service (IRS) Resources

Affordable Care Act Tax Provisions for Individuals and Families

https://www.irs.gov/Affordable-Care-Act/Individuals-and-Families

Minimum Essential Coverage

http://www.irs.gov/Affordable-Care-Act/Individuals-and-Families/ACA-Individual-SharedResponsibility-Provision-Minimum-Essential-Coverage

Questions and Answers about Health Care Information Forms for Individuals

 https://www.irs.gov/Affordable-Care-Act/Questions-and-Answers-about-Health-Care-Information-Forms- 

 for-Individuals

Information about individual shared responsibility:

http://www.irs.gov/Affordable-Care-Act/Individuals-and-Families/Individual-Shared-ResponsibilityProvision

Individual Shared Responsibility Provision – Exemptions: Claiming or Reporting

http://www.irs.gov/Affordable-Care-Act/Individuals-and-Families/ACA-Individual-SharedResponsibility-Provision-Exemptions

Form 1095-B and Recipient Instructions 

http://www.irs.gov/pub/irs-prior/f1095b--2015.pdf

Form 1095-C and Recipient Instructions

http://www.irs.gov/pub/irs-prior/f1095c--2015.pdf

Information for Gathering Your Health Coverage Documentation 

http://www.irs.gov/Affordable-Care-Act/Individuals-and-Families/Gathering-Your-Health-CoverageDocumentation-for-the-Tax-Filing-Season