The information below is intended to help individuals understand 1095 forms, including who should expect to receive them and what to do with them.

1. What are Forms 1095-A, 1095-B, and 1095-C?

Form 1095's provides information about the health care coverage that you had or were offered during the previous calendar year.  Much like Form W-2 and Form 1099, which include information about the income you received, these health care forms provide information that you may need when you file your individual income tax return.

The forms are:

• Form 1095-A, Health Insurance Marketplace Statement.  The Health Insurance Marketplace (Marketplace) sends this form to individuals who enrolled in coverage there, with information about the coverage, who was covered, and when.  Individuals who have health care coverage through the LAUSD will not receive this form.
• Form 1095-B, Health Coverage.  Health insurance providers (for example, health insurance companies such as Kaiser and Health Net) send this form to individuals they cover, with information about who was covered and when.
• Form 1095-C, Employer-Provided Health Insurance Offer and Coverage.  Certain employers send this form to certain employees, with information about what coverage the employer offered.  Employers that offer health coverage referred to as “self-insured coverage” (Anthem Blue Cross plans) send this form to individuals they cover, with information about who was covered and when.

2. When will I receive these health care tax forms?

The 1095-C forms will be mailed by LAUSD in late February/early March.

3. Must I wait to file tax return until I receive these forms?

If you are expecting to receive a Form 1095-A, you should wait to file your income tax return until you receive that form.  However, it is not necessary to wait for Forms 1095-B or 1095-C in order to file. Some taxpayers may not receive a Form 1095-B or Form 1095-C by the time they are ready to file their tax return.  While the information on these forms may assist in preparing a return, they are not required.

Be advised that District personnel cannot offer tax or legal advice.  You may wish to consult an attorney and/or a tax advisor regarding your personal tax matters.

4. Where can I find more information?

For more information, visit the Internal Revenue Servicee (IRS) website for Affordable Care Act (ACA) Tax Provisions and for Q&A about Health Care Information Forms.