Updated October 17, 2026. Quick answer: Form 1095-A comes from the Health Insurance Marketplace, Form 1095-B reports health coverage, and Form 1095-C comes from an employer. The 1095-A instructions say the form is “furnished to individuals to allow them to take the premium tax credit, to reconcile the credit on their returns with advance payments of the premium tax credit”. Find your form in the tables below; each row links to the page that reads it from the IRS instructions.
Form 8962 (premium tax credit) for 2025, read line by line: Form 8962 lines 11 to 23, Form 8962 line 26 and Form 8962 line 29.
Which Form 1095 you have
Form 1095-A: “Form 1095-A is used to report certain information to the IRS about individuals who enroll in a qualified health plan through the Health Insurance Marketplace.” Form 1095-C is the employer form; the line 14 codes describe the offer of coverage your employer made. Form 1095-B is read on its own page.
Of the three, Form 1095-A is the one you need to complete Form 8962: the Form 8962 instructions say “You will need Form 1095-A to complete Form 8962.” Form 1095-C is a separate employer statement, and the Form 8962 instructions send you to its line 14 for information about whether you and other members of your tax family were offered coverage. The tax-return side is covered under line 33 and Form 8962, and the credit itself is estimated on the ACA subsidy calculator.
Form 1095-A, part by part
| Part of the form | What the IRS instructions say |
|---|---|
| Parts I and II | “Enter the number the Marketplace assigned to the policy.” |
| Column A | “Enter the total monthly enrollment premiums for the policy in which the covered individuals enrolled.” |
| Column B | “Enter the premiums for the applicable second lowest cost silver plan (SLCSP)” |
| Column C | “Enter the amount of advance credit payments for the month.” |
| Line 33 | “Total the amounts on lines 21 through 32 and enter on line 33.” |
| VOID, CORRECTED or missing | “Check the CORRECTED box on the top of the form.” |
Form 1095-C, line by line
Line 14 reports the offer of coverage, line 15 the employee share, and line 16 the reason a safe harbor or relief applies. The pages below read each line and each code group from the 2025 instructions for Forms 1094-C and 1095-C.
| Line or codes | Subject |
|---|---|
| Line 14 code 1A | Qualifying offer |
| Line 14 codes 1B to 1E | Minimum value offers |
| Line 14 codes 1F, 1G, 1H | No minimum value, or no offer |
| Line 14 codes 1J and 1K | Conditional spouse offers |
| Line 14 codes 1L to 1U | Individual coverage HRA |
| Line 15 | Employee required contribution |
| Line 16 codes 2A and 2B | Not employed, or not full time |
| Line 16 code 2C | Employee enrolled |
| Line 16 codes 2D and 2E | Limited non-assessment period, multiemployer relief |
| Line 16 codes 2F, 2G, 2H | Affordability safe harbors |
| Part III and line 17 | Covered individuals, HRA ZIP code |
Edition and tax year
These pages read the 2025 forms and instructions, the files irs.gov served as current on 2026-10-17. Check the tax year printed on the form you received.
Common mistakes
- Treating a Form 1095-C as the form that completes Form 8962. The Form 8962 instructions name Form 1095-A: “You will need Form 1095-A to complete Form 8962.”
- Entering numbers from a Form 1095-A marked VOID. The instructions say “Do not use the information on the Form 1095-A” in that case; see the void and corrected page.
- Reading line 15 of Form 1095-C as what you pay. The instructions warn that “the amount entered might not be the amount the employee is paying for the coverage”.
Related: ACA subsidy calculator, ACA subsidy cliff, and COBRA versus ACA at retirement.
Sources
- Form 1095-A (2025), Health Insurance Marketplace Statement: https://www.irs.gov/pub/irs-pdf/f1095a.pdf
- 2025 Instructions for Form 1095-A: https://www.irs.gov/pub/irs-pdf/i1095a.pdf
- 2025 Instructions for Forms 1094-C and 1095-C: https://www.irs.gov/pub/irs-pdf/i109495c.pdf
- 2025 Instructions for Form 8962: https://www.irs.gov/pub/irs-pdf/i8962.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.