TRICARE Standard is the basic TRICARE health care program, offering comprehensive health care coverage for eligible Soldiers and Family members not enrolled in TRICARE Prime. Eligible persons registered in the Defense Enrollment Eligibility Reporting System (DEERS) are automatically covered by TRICARE Standard. TRICARE Standard is a fee-for-service option that gives beneficiaries the opportunity to see any TRICARE-authorized provider (doctor, nurse practitioner, lab, clinic, etc.). Standard offers the greatest flexibility in choosing a provider, but it also involves greater out-of-pocket expenses for the patient.
Beginning in January 2016, DFAS will provide IRS Form 1095-C to all U.S. military members, and IRS Form 1095-B to all Retirees, Annuitants, former Spouses and all other individuals having TRICARE coverage during all or any portion of tax year 2015. An IRS Form 1095 documents you (and your Family members, if applicable) have the minimum essential coverage. These forms will document the information that DFAS will provide to the IRS on yourself and your authorized Family members. The forms will be required to be reported with your 2015 federal tax return. DFAS will provide you with IRS Form 1095 series forms no later than 31 January 2016.