Starting early in 2016, "Taxpayers may receive one or more forms providing information about the health care coverage that had or were offered during the previous year.

Much like Form W-2 and Form 1099, which include information about the income a taxpayer received, these new health care forms provide information that may be needed when filing an individual income tax return. Also like Forms W-2 and 1099, these new forms will be provided to the IRS by the entity that provides the form to the taxpayer.

The new 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.

Form 1095-B, Health Coverage. Health insurance providers (for example, health insurance companies) 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? send this form to individuals they cover, with information about who was covered and when."

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