What Is a TRICARE 1095-B and Do I Need It?
Understand the purpose of your TRICARE 1095-B. This guide clarifies its role as proof of health coverage for your tax records and state requirements.
The TRICARE Form 1095-B is a health coverage statement verifying that an individual and their covered family members had qualifying health insurance during a specific tax year. This form is part of the reporting requirements established by the Affordable Care Act (ACA). For TRICARE beneficiaries, this document confirms their enrollment in a plan that satisfies national health coverage standards.
Understanding Your TRICARE 1095-B
The purpose of Form 1095-B is to serve as proof that you maintained Minimum Essential Coverage (MEC), a standard set by the Affordable Care Act. While the ACA originally included a federal tax penalty for not having health insurance, this penalty was reduced to $0 starting with the 2019 tax year. You no longer face a federal penalty for lacking coverage, but the Department of Defense continues to send these forms to fulfill its legal obligation to report health coverage information to the IRS and to plan enrollees.
Your TRICARE 1095-B contains specific details about your coverage. Part I identifies the “Responsible Individual,” which is the plan subscriber or sponsor. Part III names the issuer of the coverage, which for TRICARE is the Department of Defense Manpower Data Center (DMDC). Part IV lists each covered individual by name and Social Security number and includes checkboxes to indicate for which months of the year they had MEC.
This form is for retirees, annuitants, former spouses, and others covered by TRICARE Select, TRICARE Retired Reserve, TRICARE Reserve Select, and TRICARE Young Adult. Active-duty members and their families, as well as those enrolled in TRICARE Prime, receive a Form 1095-C. If a service member retires or separates during the year, they may receive both a 1095-C for their active-duty period and a 1095-B for their months as a retiree.
Tax Filing with Form 1095-B
When filing your federal income taxes, you do not need to attach Form 1095-B to your return. The IRS receives this information directly from the DMDC. You should, however, keep the form with your personal tax records as proof of coverage.
The relevance of Form 1095-B is more pronounced at the state level. While the federal penalty no longer exists, a handful of states have enacted their own individual health coverage mandates. These states require residents to have qualifying health coverage or pay a penalty on their state tax return.
Residents of the following jurisdictions may need the information from their 1095-B to complete their state tax forms and demonstrate they met the coverage requirement:
- California
- District of Columbia
- Massachusetts
- New Jersey
- Rhode Island
- Vermont
The information on your TRICARE 1095-B, particularly the months of coverage detailed in Part IV, is what you would use to satisfy these obligations and avoid a potential state-level penalty.
How to Access Your Form 1095-B
The most direct way to get your Form 1095-B is through the milConnect online portal. After logging in with a DS Logon, Common Access Card (CAC), or DFAS myPay account, you can navigate to the “Correspondence/Documentation” section to view, print, or save a PDF copy of your form. Forms are available by January 31 for the preceding tax year.
If you are unable to access the form online, you can request a copy by phone. You may call the Defense Manpower Data Center (DMDC) Support Center to ask for a copy to be mailed to your address on record. Having your sponsor’s Social Security number available when you call can help expedite the request.
A third option is to request the form via postal mail. You can send a written request to the DMDC Support Office. The request should include the sponsor’s full name, Social Security number, date of birth, and the tax year for which you need the form. This method is the slowest, so it is best to submit the request well in advance of any tax filing deadlines.