IRS Health Care Tax Tip 2016-44, April 13, 2016
If you or anyone in your household enrolled in a health plan through the Health Insurance Marketplace in 2015, you should have received a Form 1095-A, Health Insurance Marketplace Statement, from the Marketplace. You will use the information on the form to claim the premium tax credit if you¡¯re eligible, to reconcile advance payments of the premium tax credit, or both, when filing your tax return.
Some taxpayers may receive a corrected or voided Form 1095-A because the information on the initial form was incorrect or incomplete. To determine if this is a corrected or voided form, look at the top of the form to see if either of those boxes is checked. Alternatively, you might receive a letter from the Marketplace indicating that you should disregard your Form 1095-A, which means your original Form 1095-A has been voided.
Corrected Form 1095-A
A corrected form generally indicates you previously received a Form 1095-A containing one or more errors.
- If you have not yet filed your tax return, you should use this new form when completing your tax return.
- If you have already filed your tax return, you will need to determine the effect the changes to your form might have on your return. Some changes ¨C such as a corrected address ¨C may not affect your tax return or require any action on your part, while others ¨C such as a change in your monthly premium amount ¨C might. Compare the corrected Form 1095-A to the original form to determine the nature of the change. For a detailed list of these changes, see Corrected or Voided Form 1095-A. This information can help you assess whether you should file an amended tax return, Form 1040-X. If you are uncertain whether you should amend your tax return, you may want to consult with a .
- If you believe the information on your corrected Form 1095-A is incorrect or you have question about the form, you should contact your Marketplace.
Voided Form 1095-A
A voided form ¨C or letter stating your form was voided ¨C generally indicates you previously received a Form 1095-A that was issued in error. This may happen if you did not complete enrollment in Marketplace coverage. The voided Form 1095-A ¨C as the well as the previously received Form 1095-A ¨C should not be used to file your tax return.
- If you receive a voided Form 1095-A after you have already filed your tax return and claimed the premium tax credit using the original Form 1095-A that the Marketplace sent in error, you should file an amended return.
- If you have not yet filed your tax return, don't use the information on the voided or on the previously received Form 1095-A to figure a premium tax credit on Form 8962.
- If you had coverage through the Marketplace and you believe they should not have voided your form, you should contact your Marketplace immediately to receive an accurate Form 1095-A.
For additional information, see our Question and Answers about Health Care Information Forms for Individuals.