According to Question 14 on the IRS Health Care Information Forms FAQ, you do not have to wait for either Form 1095-B or 1095-C from your client’s coverage provider or employer to file the individual income tax return. You can use other forms of documentation in lieu of the Form 1095 information returns to prepare the tax return. Other forms of documentation that would provide proof of a taxpayer’s insurance coverage include:
Explanation of benefits statements from the insurer.
W-2 or payroll statements reflecting health insurance deductions.
Records of advance payments of the premium tax credit.
Other statements indicating that the family had health care coverage.