TRICARE is the health care program for uniformed service members, military retirees, and their eligible family members. It provides access to medical coverage, prescription drug benefits, and other health care services for qualifying beneficiaries.
Most TRICARE plans satisfy the Affordable Care Act's (ACA) health coverage requirements and are considered Minimum Essential Coverage (MEC).
Federal Filing Requirements for 2026
For tax year 2026 returns filed in 2027, there is no federal tax penalty for not having health insurance coverage. Beginning in 2019, the federal individual shared responsibility payment was reduced to $0.
As a result:
- You don't need to report TRICARE coverage on your federal income tax return.
- You don't need to enter Form 1095-B or Form 1095-C into the program.
- You should keep any health coverage statements you receive with your tax records.
However, if you purchased Marketplace insurance and received Form 1095-A, you'll still need to enter that information because it may affect your Premium Tax Credit.
Does TRICARE Qualify as Minimum Essential Coverage?
Yes. Most TRICARE programs are considered Minimum Essential Coverage (MEC) under the Affordable Care Act.
This means the coverage generally satisfies ACA health insurance standards.
TRICARE Plans That Qualify as Minimum Essential Coverage
The following TRICARE programs generally qualify as Minimum Essential Coverage:
- TRICARE Prime
- TRICARE Prime Remote
- TRICARE Prime Overseas
- TRICARE Prime Remote Overseas
- TRICARE Select (formerly TRICARE Standard and Extra)
- TRICARE Select Overseas
- TRICARE For Life
- TRICARE Reserve Select
- TRICARE Retired Reserve
- TRICARE Young Adult
- US Family Health Plan
- Transitional Assistance Management Program (TAMP)
- Continued Health Care Benefit Program (CHCBP)
What About Premium-Based TRICARE Coverage?
Some TRICARE plans require monthly premiums, including:
- TRICARE Young Adult (TYA)
- TRICARE Reserve Select (TRS)
- TRICARE Retired Reserve (TRR)
To receive coverage under these programs, you must actually enroll and pay the required premiums. Simply being eligible for one of these plans does not provide health coverage.
What Happens If I Lose TRICARE Coverage?
If you lose eligibility for TRICARE or transition from one TRICARE program to another, you should review your available health insurance options promptly.
Depending on your circumstances, losing TRICARE coverage may qualify you for a Special Enrollment Period through:
- The Health Insurance Marketplace
- An employer-sponsored health plan
- Other qualifying coverage options
Maintaining continuous coverage may help prevent gaps in health insurance protection.
Will I Receive a Tax Form for TRICARE Coverage?
You may receive a health coverage statement showing your TRICARE coverage for the year.
Although the form is generally not needed to complete your federal tax return, you should keep it with your records in case you need to verify coverage or provide documentation in the future.
How Does TRICARE Affect the Premium Tax Credit?
If you're enrolled in TRICARE, you're generally not eligible for a Marketplace Premium Tax Credit for the same period of coverage because TRICARE is considered qualifying government-sponsored health coverage.
If you later lose TRICARE eligibility and enroll in a Marketplace plan, your eligibility for the Premium Tax Credit will depend on your household income, family size, and other Marketplace eligibility requirements.
Key Takeaway
TRICARE is a health care program for military members, retirees, and their families, and most TRICARE plans qualify as Minimum Essential Coverage under the Affordable Care Act. For 2026 federal tax returns, you generally don't need to enter TRICARE coverage information on your return. Simply keep any health coverage statements with your records and enter health insurance information only if you received a Form 1095-A from the Health Insurance Marketplace.
Click here for further details about Tricare and the Affordable Care Act.