IRS Health Care Tax Tip 2015-53, August 27, 2015
Your health insurance company may request that you provide them with
the social security numbers for you, your spouse and your children
covered by your policy. This is because the Affordable Care Act
requires every provider of minimum essential coverage
to report that coverage by filing an information return with the IRS
and furnishing a statement to covered individuals. The information is
used by the IRS to administer – and individuals to show compliance with –
the health care law.
Health coverage providers will file an information return, Form 1095-B, Health Coverage, with the IRS and will furnish statements to you in 2016, to report coverage information from calendar year 2015.
The law requires coverage providers to list social security numbers
on this form. If you don't provide your SSN and the SSNs of all covered
individuals to the sponsor of the coverage, the IRS may not be able to
match the Form 1095-B with the individuals to determine that they have
complied with the individual shared responsibility provision.
Your health insurance company may send a letter that discusses these
new rules and requests social security numbers for all family members
covered under your policy. The IRS has not designated a
specific form
for your health insurance company to request this information. The Form
1095-B will provide information for your income tax return that shows
you, your spouse, and individuals you claim as dependents had qualifying
health coverage for some or all months during the year. You do not have
to attach Form 1095-B to your tax return. Keep it with your other
important tax documents.
Anyone on your return who does not have minimum essential coverage,
and who does not qualify for an exemption, may be liable for the
individual shared responsibility payment.
The information received by the IRS will be used to verify
information on your individual income tax return. If you refuse to
provide this information to your health insurance company, the IRS
cannot verify the information you provide on your tax return and you may
receive an inquiry from the IRS. You also may receive a notice from the
IRS indicating that you are liable for a shared responsibility payment.
For more information, see our Questions and Answers about Reporting Social Security Numbers to Your Health Insurance Company on IRS.gov/aca.
Source: Internal Revenue Service
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