The Affordable Care Act requires nearly all Americans to have health insurance that meets health care reform standards. The IRS needs to know whose coverage met those standards.
That's where Form 1095-B and 1095-C for health coverage come in. It lets the IRS know who had coverage and for how long. You may get more than one form if you changed your insurance.
Don't worry if you don't get a 1095-B or 1095-C because generally, you don't have to do anything with the forms.
Forms 1095-B or 1095-C are for your records only and do not need to be reported on your tax return. Keep them in your records with your other important tax documents.
Unlike Forms 1095-B & 1095-C, Form 1095-A is only sent to those who purchased health insurance on the government Health Insurance Marketplace. Form 1095-A must be reported on your tax return in order to calculate your Premium Tax Credit on form 8962.