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TRICARE and the Affordable Care Act

Minimum Essential CoverageClick to closeBasic health care coverage that meets the Affordable Care Act requirement.

Due to tax law changes, beginning Jan. 1, 2019, you'll no longer be required to have minimum essential coverage. Each January you'll still get an IRS Form 1095 from your pay center listing the coverage you had during the previous tax year.

For Tax Year 2018

You'll still get an IRS Form 1095 from your pay center in January listing the coverage you had during 2018. You can find other health care coverage options at www.healthcare.gov.

  • Your Service Pay Center will provide your IRS Form 1095 form, either by internet download (see below for details) or the U.S. mail.
  • Use the information on the IRS Form 1095 to answer portions of your federal tax return. 
  • The forms should be kept with your 2018 tax records.

Visit the Internal Revenue Service for more information.

If you are: How Your Information is Reported

A Department of Defense (DoD) Service Member

(Army, Air Force, Navy, Marine Corps—Active and Reserve Components)

The Defense Finance and Accounting Service (DFAS) provides IRS Forms 1095 (C and/or B) depending on your status as a military member, former member, retiree, or annuitant.

  • Get the form electronically by usingmyPay.
  • Click on the link “Turn On/Off Hard Copy of IRS Form 1095.”
  • Select “Electronic Delivery Only.”
  • If you don’t have amyPayaccount, you’ll get the form by mail.

For more information:

An Active duty or Reserve member of the U.S. Coast Guard or National Oceanic Atmospheric Administration (NOAA)

The U.S. Coast Guard Pay and Personnel Center (PPC) provides the IRS Forms 1095 (C and/or B) depending on your status as a military member, former member, military retiree, or annuitant.

  • You can download and print these forms 24/7 through Direct Access
  • See "How to View and Print Your ACA/1095 Form" to learn more.

For more information:

A non-active duty beneficiary of the Coast Guard, NOAA or Public Health Service (PHS)

The PHS Pay Center provides IRS Forms 1095 (C and/or B) depending on your status as a military member, former member, retiree or or annuitant through the U.S. mail.

For more information:

Enrolled in the Continued Health Care Benefit Program

  • Humana Military provides IRS Form 1095-B to former members and dependents enrolled in CHCBP coverage in 2016.
  • For more information, call 1-800-444-5445

A DoD Federal Employee

DFAS reports if you as an active federal employee were offered health care coverage to the IRS. DFAS provides IRS Forms 1095-C to active employees during 2016.

  • Get the form electronically by usingmyPay.
  • Click on the link “Turn On/Off Hard Copy of IRS Form 1095.”
  • Select “Electronic Delivery Only.”
  • If you don’t have amyPayaccount, you’ll get the form by mail.

For more information:

Each Federal Employee Health (FEHB) plan carrier reports to the IRS if you or your family had health care coverage via an FEHB plan.

  • Each FEHB carrier provides IRS Form 1095-B to federal employees, former employees, and annuitants via U.S. mail
  • For more information, contact your FEHB carrier

A DoD Nonapproriated Funds (NAF) Employee

Each NAF health plan carrier reports your health care coverage to the IRS. NAF employers provide IRS Forms 1095 (C and/or B) depending on your status as an active NAF employee, former employee or annuitant.

For more information, you can contact your local Human Resources office or your Employee Benefits Office:

  • Department of the Army
    • NAF Employee Benefits Office
    • 1-210-466-1628
  • Department of the Air Force
    • NAF Employee Benefits Office
    • 1-800-379-2867
  • Commander, Navy Installation Commands
    • NAF Employee Benefits Office
    • 1-855-271-4616
  • Headquarters, Marine Corps
    • Business and Support Services Division
    • 1-703-432-0426
  • Army and Air Force Exchange Service (AAFES)
  • Navy Exchange Service Command (NEXCOM)
    • NEXCOM Insurance Manager
    • 1-757-440-4752

For more information, visitwww.nafhealthplans.com

  • Click "Health Plans"
  • Then click "Health Care Reform"

Keep DEERS Updated

You must keep your information updated in DEERS. Add the Social Security numbers (SSN) for all family members. This is how DFAS will report minimum essential coverage to the IRS.

To add a family member's SSN in DEERS, you need to:

>>Find an ID Card Office 

Learn more about minimum essential coverage.

An Important Note About TRICARE Program Information

At the time of publication, this information is current. It is important to remember that TRICARE policies and benefits are governed by public law and federal regulations. Changes to TRICARE programs are continually made as public law and/or federal regulations are amended. Military hospital and clinic guidelines and policies may be different than those outlined in this publication. For the most recent information, contact your TRICARE regional contractor or local military hospital or clinic.

Last Updated 12/14/2018

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