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These forms help determine if you need to comply with the new shared responsibility payment, the fee you might have to pay if you don't have health insurance.
If you have a form 1095-B or 1095-C that shows you and your dependents had health insurance for the entire year, simply check the appropriate box on Form 1040, 1040A or 1040EZ when you file your taxes, no other action is required. You don't need to file the form with your taxes.
If you have a 1095-A, a form titled "Health Insurance Marketplace Statement", you must enter the information on the IRS Form 8962 when you file your taxes. The 1095-A is for people who bought their health insurance on the Health Insurance Marketplace or Exchange, and may have received a portion of their premium paid by the Federal Government. This form will reflect that, and depending on your income you may be entitled to a tax credit for the portion of your premium paid by the Federal Government.
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