IRS Logo
Print - Click this link to Print this page

The Health Insurance Marketplace


The Health Insurance Marketplace — also known as the Health Insurance Exchange — is the place where people without health care insurance can find information about health insurance options and also purchase health care insurance. Information can also be found regarding eligibility for help with paying premiums and reducing out-of-pocket costs.

In addition to the federally-facilitated Marketplace,, there are also state-based Marketplaces. Whether you use the federally-facilitated Marketplace or a state-based Marketplace depends on the state in which you live. If you visit, you will be asked to provide your ZIP code. If you live in an area served by a state-based Marketplace, you’ll then be redirected to your state-based Marketplace’s website. 

See the chart below for information on how to contact the federally facilitated and state based marketplaces.

Health care insurance purchased through the Marketplace

If you purchased health care insurance through the Marketplace, you should receive a Form 1095-A, Health Insurance Marketplace Statement, at the beginning of the tax filing season. The information shown on Form 1095-A  helps you complete your federal individual income tax return. Among other things, it reports the total monthly health insurance premiums paid to the insurance company you selected through the Marketplace. It lists the amount of premium assistance you received in the form of advance payments of the premium tax credit that were paid directly to your insurance company. If you received a Form 1095-A with incorrect information, see our Incorrect Forms 1095-A and the Premium Tax Credit questions and answers to find out how it affects your taxes.

If you chose to have advance payments of the premium tax credit paid directly to your insurance company, you must file a federal income tax return. You are required to reconcile — or compare — these payments to the premium tax credit you’ll compute for your tax return. Even if you did not choose to receive advance payments, you must file a federal income tax return to claim the premium tax credit. See below for more information regarding the effect of failing to reconcile  advance payments of the premium tax credit.

If you purchased coverage through the federally facilitated Marketplace and you set-up a account, you can get a copy of Form 1095-A, Health Insurance Marketplace Statement online from your account.  If you purchased coverage through a state-based Marketplace, you may be able to get an electronic copy of Form 1095-A from your state-based Marketplace account. Visit your Marketplace’s website to find out the steps you need to follow to get a copy of your Form 1095-A online.  You can use either the information from your online account, if it is available, or the Form 1095-A that is mailed to you to complete your tax return.

Failing to file 2014 tax returns will prevent advance payments in 2016

The IRS reminds taxpayers who received advance payments of the premium tax credit in 2014 that they should file their 2014 tax return as soon as possible this summer to ensure they can timely receive advance payments next year from their Marketplace.

If advance payments of the premium tax credit were paid on behalf of you or an individual in your family in 2014, and you do not file a 2014 tax return, you will not be eligible for advance payments of the premium tax credit or cost-sharing reductions to help pay for your Marketplace health insurance coverage in 2016.  This means you will be responsible for the full cost of your monthly premiums and all covered services.   In addition, we may contact you to pay back some or all of the 2014 advance payments of the premium tax credit.   

Because Marketplaces will determine eligibility for advance tax credit payments and cost-sharing reductions for the 2016 coverage year in the fall of 2015, it will substantially increase your chances of avoiding a gap in receiving this help if you file your 2014 tax return with Form 8962 electronically as soon as possible. 

If you missed the April 15 deadline or received an extension to file until Oct. 15, you should file your return as soon as possible.  You should not wait to file. File now to reconcile any advance credit payments you received in 2014 and to maintain your eligibility for future premium assistance.

Remember that filing electronically is the best and simplest way to file a complete and accurate tax return as it guides you through the process and does all the math.

If you have a question about the information shown on your Form 1095-A, or about receiving Form 1095-A, or about a letter you received, contact your Marketplace as shown in the table below or visit

Marketplace Contact Information 


Marketplace Name

and  Web Site

Telephone number

TTY Number

All States not listed below


TTY: 1-855-889-4325


Covered California


TTY: 1-888-889-4500


Connect for Health Colorado


TTY: 1-855-346-3432


Access Health CT


TTY: 1-855-789-2428

District of Columbia

DC Health Link


TTY: 711-1-532-5465


Hawai’i Health Connector


TTY: 1-855-585-8604




TTY: 1-855-326-4654


Maryland Health Connection


TTY: 1-855-642-8573


Massachusetts Health Connector


TTY: 1-877-623-7773




TTY: 1-800-627-3529


Nevada Health Link


TTY: 1-855-853-8100

New York

NY State of Health


TTY: 1-800-662-1220


Cover Oregon


TTY: 1-800-735-2900

Rhode Island

Health Source RI


TTY: 1-888-657-3173


Vermont Health Connect


TTY: 1-888-834-7898


Washington Health Benefit Exchange


TTY: 1-855-627-9604


Visit Health Insurance Marketplace Statements for more information about Form 1095-A.

Purchasing health care insurance through the Marketplace and reporting changes

Each year the Health Insurance Marketplace has an open enrollment period and special enrollment periods for eligible taxpayers. For information about enrollment periods, visit or contact your state-based Marketplace.

If you have enrolled in insurance coverage through the Marketplace, you should report any changes in your circumstances — like changes to your household income or family size — to the Marketplace when they happen. Changes in circumstances may affect your advance payments of the premium tax credit. When you report a change in circumstances, you may become eligible for a special enrollment period, which allows you to purchase health care insurance through the Marketplace outside of the open enrollment period. Visit the Marketplace at for more information about reporting changes in circumstances and special enrollment.

To estimate the effect that changes in circumstances may have upon the amount of premium tax credit that you can claim - see this changes in circumstances estimator.

Find out more about the Premium Tax Credit and other tax provisions of the Affordable Care Act at

Small Business Health Options Program (SHOP) Marketplace

The Small Business Health Options Program (SHOP) Marketplace helps small businesses provide health coverage to their employees. The SHOP Marketplace is open to employers with 50 or fewer full-time equivalent employees (FTEs). This includes non-profit organizations. The SHOP Marketplace allows you to offer health and dental coverage that meets the needs of your business and your employees. SHOP offers flexibility, choice, and online application and account management. You can enroll in SHOP any time of year. There’s no restricted enrollment period when you can start offering a SHOP plan. 

Businesses that offer health coverage through the SHOP Marketplace may be eligible for the small business health care tax credit

Page Last Reviewed or Updated: 13-Jul-2015