Form 1095-A: Health Insurance Marketplace Statement

Form 1095-A is the Health Insurance Marketplace statement sent to people who enrolled in a qualified health plan through the federal or a state Health Insurance Marketplace. It documents your monthly coverage, premiums, and any advance payments of the premium tax credit (APTC). You use the information on Form 1095-A to complete your tax return when you claim or reconcile the premium tax credit, but you do not file Form 1095-A itself with the IRS.

Key points
* Sent to enrollees in Marketplace (Healthcare.gov or state exchange) plans.
* Shows months of coverage, monthly premiums, and APTC amounts.
* Do not submit Form 1095-A to the IRS; instead use it to fill out Form 8962 (Premium Tax Credit) if applicable.
* Expect the form by mid‑January; check your Healthcare.gov account if you don’t receive it.
* Keep the form with your tax records.

Who receives Form 1095-A
* Anyone enrolled in a qualified health plan purchased through the Health Insurance Marketplace.
* Household members covered under the same Marketplace policy will have their information included.
* If you received APTC to lower monthly premiums, you will need the form to reconcile those payments on your tax return.

What the form includes
* Your name and address (and covered household members).
* Policy number and insurance company name.
* Each month of coverage and the monthly premiums.
* Amounts of any advance premium tax credit paid on your behalf.
* Identifying information (e.g., Social Security number) for you and covered family members.

How to use Form 1095-A when filing taxes
1. Use the form to complete Form 8962 (Premium Tax Credit). Form 8962 reconciles the APTC you received with the credit you’re actually entitled to based on your final income.
2. Include Form 8962 with your tax return if you are claiming or reconciling the premium tax credit.
3. You do not attach Form 1095-A to your tax return, but you should retain it for your records.
4. If your Form 1095-A contains errors, contact Healthcare.gov (or your state Marketplace) to request a corrected form before filing.

Timing and delivery
* Marketplaces generally make Forms 1095-A available by mid‑January following the coverage year.
* Forms may arrive by mail or be accessible online in your Marketplace account.
* The IRS advises waiting to file your tax return until you receive this form if you expect one.

Important notes
* The American Rescue Plan (2021) expanded premium tax credit eligibility for many Marketplace enrollees who previously were excluded based on income limits.
* The federal individual mandate penalty for lacking health insurance was repealed starting in 2019 (no federal penalty), but some states have their own requirements—check your state rules.

Quick checklist before filing
* Verify all personal and coverage information on Form 1095-A.
* If you received APTC, complete Form 8962 to reconcile credits.
* Request a corrected 1095-A if you find errors before filing.
* Keep Form 1095-A with your tax records for at least several years.

FAQs
Q: Do I need to attach Form 1095-A to my tax return?
A: No. Use it to fill out Form 8962 if claiming/reconciling the premium tax credit; attach Form 8962, not Form 1095-A.

Q: What if I don’t get a Form 1095-A?
A: Check your Marketplace account and contact Healthcare.gov or your state Marketplace to request the form.

Q: Can missing or wrong information affect my tax refund?
A: Yes. Incorrect APTC reporting can change the amount you owe or your refund. Always confirm and correct errors before filing.

Bottom line
Form 1095-A records Marketplace coverage and advance premium tax credit payments. You don’t send it to the IRS, but you may need its details to complete Form 8962 and reconcile credits on your tax return. Keep the form, verify its accuracy, and contact your Marketplace if anything is missing or incorrect.