Form 1095-D: Does It Exist and Why You Get 1095-B Instead

There is no IRS Form 1095-D. The IRS recognizes only three health coverage information forms: Form 1095-A for Marketplace coverage, Form 1095-B for other minimum essential coverage, and Form 1095-C for employer-provided coverage.¹ If you’re searching for a 1095-D because you had coverage through a state Basic Health Program, the form you actually receive is Form 1095-B. The IRS instructions for Form 1095-B specifically list the Basic Health Program as a type of minimum essential coverage reported on that form.²

Which Form You Actually Get

If you had coverage through a Basic Health Program at any point during the year, the state agency that administered your coverage sends you Form 1095-B. Under the IRS instructions, that state agency is the sponsor responsible for filing 1095-B on behalf of enrollees.² In Minnesota, that’s the Department of Human Services (MinnesotaCare). In Oregon, it’s the Oregon Health Authority (Health Plan Bridge). Washington, D.C. began issuing coverage through its own Basic Health Program on January 1, 2026.³

New York is a special case. The state’s Essential Plan operated as a Basic Health Program from April 2015 until New York suspended the formal BHP designation on April 1, 2024. The suspension runs through December 2028, though the state has federal approval to reinstate the program as early as July 1, 2026.³ If you’re currently enrolled in New York’s Essential Plan, check with NY State of Health to confirm which form you’ll receive and whether your coverage is being reported as BHP or Marketplace for the tax year.

Here’s how the three real 1095 forms differ, so you can be sure which one applies to you:

Form 1095-A comes from the Health Insurance Marketplace and is required to claim or reconcile the premium tax credit.
Form 1095-B comes from insurance providers, government programs (including Basic Health Programs), and small employers with self-insured plans. It confirms you had minimum essential coverage.
Form 1095-C comes from large employers (50 or more full-time employees) and reports the coverage they offered.

If you were covered by a BHP, don’t expect a Form 1095-A for those same months. BHP coverage is a separate pathway from Marketplace enrollment.

What Form 1095-B Shows

Form 1095-B identifies the entity providing coverage (your state’s BHP agency), your personal information, and every household member covered under the plan during the year. Each covered person’s name, Social Security number or date of birth, and months of coverage appear on the form. The month-by-month grid is the part that matters most: it shows which months each person had minimum essential coverage.

You don’t attach Form 1095-B to your federal return. Keep it with your tax records so you can reference it when answering health coverage questions on your return.¹

How BHP Coverage Affects Your Tax Return

The federal shared responsibility payment has been zero since the 2019 tax year, so a gap in coverage won’t produce a federal penalty.⁴ Form 1095-B still documents that you had qualifying coverage during your BHP months, which can matter for a state mandate.

People enrolled in a Basic Health Program are not eligible for premium tax credits during the months they have BHP coverage. The program is designed as an alternative to Marketplace subsidies, and its federal funding comes from what would otherwise have been spent on those credits.⁵ Because you didn’t receive advance premium tax credits through the Marketplace, you generally don’t need to file Form 8962 (Premium Tax Credit) for those months.

If your household was covered by a BHP for the entire year and no one received Marketplace coverage or advance premium tax credits, you can skip Form 8962 entirely. No Marketplace plan, no advance credits, nothing to reconcile.

Part-year situations are different. If you had BHP coverage for some months and Marketplace coverage with advance premium tax credits for others, you’ll receive both a Form 1095-B (for the BHP months) and a Form 1095-A (for the Marketplace months). You’ll need to file Form 8962 to reconcile the advance credits received during the Marketplace months. The BHP months don’t enter the premium tax credit calculation; they simply confirm you had qualifying coverage during that period.

State Coverage Mandates Where the Form Still Matters

Several states and the District of Columbia enforce their own individual mandates with real financial penalties. California, Massachusetts, New Jersey, Rhode Island, and D.C. all require residents to maintain health coverage or face a state tax penalty. If you live in one of these jurisdictions, your Form 1095-B from a BHP is your proof of compliance. Penalty amounts and exemption rules vary, so check your state tax authority for specifics.

If Your Form Is Missing or Wrong

If you haven’t received Form 1095-B by mid-February and you had BHP coverage during the prior year, contact the state agency that administered your coverage. The IRS does not issue these forms and cannot provide copies.¹

You don’t need to wait for the form to file. Unlike Form 1095-A, which you do need before filing if you received Marketplace subsidies, Form 1095-B is informational. If you know your months of coverage, you can file using that information and keep the form with your records once it arrives.

If the form has errors, such as a wrong Social Security number, misspelled name, or incorrect coverage months, contact the issuing state agency to request a corrected version. Errors in the coverage months are worth fixing quickly because the IRS may cross-reference the data.

1
Internal Revenue Service. Questions and Answers about Health Care Information Forms for Individuals
2
Internal Revenue Service. Instructions for Forms 1094-B and 1095-B
3
Medicaid. Basic Health Program
4
Internal Revenue Service. Questions and Answers on the Individual Shared Responsibility Provision
5
Centers for Medicare and Medicaid Services. Basic Health Program Federal Funding Methodology for Program Year 2025