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U.S. Supreme Court Upholds ACA Subsidies in Federal Exchanges

Individual Shared Responsibility Provision

The Affordable Care Act (ACA) mandates that individuals and their family members must either have qualifying health coverage (minimal essential coverage), qualify for a health coverage exemption, or make a shared responsibility payment for the months without coverage.

If you had minimal essential coverage with a fully insured group health insurance plan during 2015, or you purchased an individual policy directly from a carrier, you should expect to receive Form 1095-B from the insurance carrier. This includes insurance plans purchased directly from an insurance carrier or insurance provided through an employer’s group plan.

If your coverage was purchased through the Health Insurance Marketplace (, you should expect to receive Form 1095-A from the Centers for Medicare & Medicaid Services (CMS).

Why Will I Receive These Forms?

These forms are necessary for completion of your 2015 tax filing. You will need to verify that you had qualifying coverage from January 1, 2015 through December 31, 2015, or that you were exempt. When you receive your form, be sure to check it for accuracy as the information contained on it will also be reported to the IRS. Your tax professional can assist you with using this document to complete your tax filing.

For More Information

For additional information about the shared responsibility provision, visit the IRS website.