2019 Tax Year - Health Care Coverage Forms for Federal Annuitants (Retirees) - FastFacts

Sep 19, 2026

2019 Tax Year FastFacts explains how the Individual Shared Responsibility provision applied to Federal annuitants and how the Tax Cuts and Jobs Act amended it, reducing the individual shared responsibility payment to zero for months after December 31, 2018. It clarifies that annuitants no longer need Form 1095-B information to compute federal tax liability or file a federal income tax return. It outlines which IRS forms are received, when they arrive, how to handle lost or incorrect forms, and what to do with the documents.

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What is the Individual Shared Responsibility provision and how does it affect Federal annuitants?

What forms will I receive?

When will I receive the 1095-B and 1095-C forms?

What do I do with the forms?

Will I receive these forms by mail or electronically?

IRS resources

2019 Tax Year Health Care Coverage Forms for Federal Annuitants (Retirees) FastFacts What is the Individual Shared Responsibility provision and how does it affect Federal annuitants? • The law providing for Individual Shared Responsibility, requiring you and each member of your family to have minimum essential coverage for each month of the calendar year, was amended by The Tax Cuts and Jobs Act, Pub. L. No. 115-97, 131 Stat. 2054, 2092, reducing the individual shared responsibility payment to zero for months beginning after December 31, 2018. • Individuals no longer need this information to compute their federal tax liability or to file a federal income tax return. What forms will I receive? Form 1095-B, Health Coverage • If you are enrolled in FEHB, you may request IRS Form 1095-B from your FEHB carrier and receive this form within 30 days of your carrier receiving your request; or your Carrier will furnish this form to you by March 2, 2020. • If you have questions about the information on your IRS Form 1095-B, or about lost or incorrect forms, you should call the contact telephone number provided on your IRS Form 1095-B. The IRS itself will not be able to answer questions about the information on your form. Form 1095-C, Employer-Provided Health Insurance Offer and Coverage • Annuitants who were employed a portion of the year will receive an IRS Form 1095-C that contains information about the health insurance coverage offered by your former employing agency. Otherwise, annuitants will not receive this form. Form 1095-C, Employer-Provided Health Insurance Offer and Coverage (continued) • If you were a full-time employee in 2019 and receive the IRS Form 1095-C, your former employing agency will be listed at the Department level and not the sub-agency level on the form. The instructions on the IRS Form 1095-C you receive contain more information about the form. • If you have questions about the information on your IRS Form 1095-C, or about lost or incorrect forms, you should call the contact telephone number provided on your IRS Form 1095-C. The IRS will not be able to answer questions about the information on your form. When will I receive the 1095-B and 1095-C forms? • According to IRS Notice 19-63, providers of minimum essential coverage (including FEHB plans) may provide the IRS Form 1095-B upon an enrollee’s request and within 30 days the request was received by the Carrier, or furnish all enrollees with the form on or before March 2, 2020. • According to IRS Notice 19-63, employing agencies must furnish IRS Form 1095-C to each full-time employee on or before March 2, 2020. If you were a full-time employee in 2019, you will receive this form. What do I do with the forms? • According to IRS Notice 19-63, you do not need the information on Form 1095-B in order to file your 2019 tax return in 2020. Do not rely solely on this fact sheet. For more information, always refer to the IRS website [at](at www.irs.gov/Affordable)[ ](at www.irs.gov/Affordable)[www.irs.gov/Affordable](at www.irs.gov/Affordable)Care-Act/Employers/Questions-and-Answers-on-Employer-Shared-Responsibility-Provisions-Under-the-AffordableCare-Act What do I do with the forms? (continued) • While you do not have to provide these forms or proof of coverage at the time you file your tax return, the IRS suggests you keep these documents and show them to your tax return preparer if asked. • Note: You are not required to file a tax return solely because you received an IRS Form 1095-B or an IRS Form 1095-C. Will I receive these forms by mail or electronically? • Statements can be furnished on paper by mail (or hand delivered), or in an electronic format in lieu of a paper format if the annuitant affirmatively consents to receive the statement in an electronic format. • For more information, see the IRS website. Internal Revenue Service (IRS) Resources Affordable Care Act Tax Provisions for Individuals and

FAQs

Did the Individual Shared Responsibility payment change for 2019 federal annuitants?

Yes. The Tax Cuts and Jobs Act amended the law and reduced the individual shared responsibility payment to zero for months beginning after December 31, 2018.

Which health coverage forms will federal annuitants receive in 2019?

If enrolled in FEHB, annuitants may request IRS Form 1095-B from their FEHB carrier. Annuitants employed a portion of the year may receive IRS Form 1095-C containing information from the former employing agency.

When are the 1095-B and 1095-C forms required to be provided?

Form 1095-B may be provided upon request within 30 days of the carrier receiving the request or furnished to enrollees on or before March 2, 2020. Form 1095-C must be furnished to each full-time employee on or before March 2, 2020.

Sep 19, 2026

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