IRS 1095 Tax Forms: 1095-B. 1095-C, 1095-A

Form	Purpose	Issuer	Receiver	Information Provided
1095-A	To report information on enrollees who purchased health insurance coverage through a Health Insurance Marketplace.	Health Insurance Marketplace	Individuals who enrolled in coverage through the Marketplace	The form provides information about the insurance, who was covered, and when.
1095-B	To report information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage and, therefore, are not liable for the individual shared responsibility payment.	Insurance providers or employers offering health coverage.	Individuals who are enrolled in health coverage outside of the Marketplace	The form provides information about the health coverage, who was covered, and when.
1095-C	To report information about health insurance offered and provided to employees by large employers.	Large employers (generally those with 50 or more full-time employees)	Employees of large employers who are offered health coverage	The form includes details about the health insurance that the employer offered or, if the employer didn’t offer health insurance, information about why the employee was not offered insurance.