[1095-B] Origin of Health Coverage
The Origin of Health Coverage codes on IRS Form 1095-B specify the type of health insurance coverage provided. These codes are typically used by issuers to identify the source of the coverage in a standardized way. Below are the common codes for the origin of health coverage as they appear in Part III, Line 8 of Form 1095-B:
Origin of Health Coverage Codes
A - Employer-sponsored coverage.B - Individual market insurance (not through a Marketplace).
C - Government-sponsored program (e.g., Medicaid, CHIP, Medicare, TRICARE).
D - Multiemployer plan coverage (e.g., coverage provided by a union).
E - Other coverage not classified under the above categories.
These codes help the IRS identify the source of health insurance coverage and confirm compliance with the Minimum Essential Coverage (MEC) requirements under the Affordable Care Act (ACA). They also ensure accurate reporting for tax purposes, especially for determining exemptions or liabilities related to the individual shared responsibility provision (prior to 2019).