Responsible and Covered Individuals for Form 1095-B

The first step in preparing your Forms 1095-B is identifying all responsible and covered individuals to be reported.

Responsible and Covered Individuals

Who is the Responsible Individual?

The responsible individual is the recipient named at the top of the Form 1095-B. Generally, this is the person who would be liable for the individual shared responsibility payment for the covered individuals. This includes a parent, a primary coverage subscriber, an employee or former employee, or a uniformed services sponsor for TRICARE.

Who are the Covered Individuals?

Covered individuals are any individuals that are covered on the plan, including the employee, spouse, children, or other dependents of the responsible individual who receive coverage under the reported health plan during any month of the year.

Once you have identified these individuals, you can obtain and verify their TIN information.

Next Steps

Once you have identified the responsible and covered individuals, you can:

Learn more about Form 1095-B and become a master at ACA reporting using our downloadable PDF Guide below.

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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