TRICARE Tax Forms: 1095-B & 1099-R Guide (2026)
*TRICARE.com is an independent reference site and is not a government agency. For official policy and individual tax counsel, visit TRICARE.mil or consult a tax professional.*
## Quick answer TRICARE sends the IRS proof of your health coverage using Forms 1095-B or 1095-C. You can download these forms from the **myPay** website or official contractor portals to prove you met the "minimum essential coverage" requirement for federal and state tax filings.
Details
Military members and their families need documentation to prove they had health insurance during the tax year. While the federal individual mandate penalty is currently $0 at the federal level, certain states (like California, New Jersey, and others) still require proof of coverage to avoid state-level tax penalties.
### The Three Key Tax Forms 1. **Form 1095-B (Health Coverage):** This is the most common form for TRICARE beneficiaries. It shows the IRS which months you and your family members were covered. It is typically issued by the Defense Manpower Data Center (DMDC). 2. **Form 1095-C (Employer-Provided Health Insurance Offer and Coverage):** This is generally for civilian employees of the federal government or certain active-duty personnel, issued by the Defense Finance and Accounting Service (DFAS). 3. **Form 1099-R (Distributions From Retirement):** If you are a military retiree, this form reports your pension income, but it also reflects any TRICARE premiums deducted from your retired pay.
### How to Get Your 2026 Tax Forms For the 2026 tax season (covering the 2025 tax year), your forms are made available in late January or early February. * **Active Duty/Retirees:** Log in to [myPay](https://mypay.dfas.mil/) and look under the "Tax Statements" section. * **TRICARE Reserve Select (TRS) & Retired Reserve (TRR):** These members may receive their forms via mail or through the [milConnect](https://milconnect.dmdc.osd.mil/) portal because they pay premiums directly. * **Contractor Portals:** While myPay is the primary source, you can also verify coverage dates through your regional contractor (Humana Military in the East; TriWest Healthcare Alliance in the West).
### Overseas Coverage If you are living overseas, International SOS provides your coverage, but your tax documentation (1095-B) is still generated by the DMDC and accessible via myPay or milConnect.
### Premium Deductions For retirees and survivors, TRICARE Select or TRICARE For Life (TFL) enrollment fees are often deducted from retired pay. These amounts (2026 rates vary by Group A/B status) are reflected on your 1099-R, which may be relevant if you are itemizing medical expenses.
## Who this affects * **Active Duty & Family Members:** Proving minimum essential coverage. * **Retirees & Survivors:** Reporting premium deductions and coverage. * **National Guard & Reserve:** Members using TRS or TRR who need to verify monthly coverage. * **Former Spouses:** Those eligible for TRICARE under the 20/20/20 or 20/20/15 rules.
## Sources * **TRICARE.mil:** [Tax Information Page](https://www.tricare.mil/taxes) * **DFAS.mil:** [myPay Portal and Tax Statements](https://mypay.dfas.mil/) * **IRS.gov:** [Questions and Answers about Health Care Information Forms for Individuals](https://www.irs.gov/affordable-care-act/questions-and-answers-about-health-care-information-forms-for-individuals) * **milConnect:** [Defense Manpower Data Center (DMDC) Portal](https://milconnect.dmdc.osd.mil/)