Corrected, Incorrect or Voided Forms 1095-A

 

The information provided on this page relates to corrected or voided Forms 1095-A. 

Corrected or Voided Forms 1095-A 

If you enrolled in coverage through a Health Insurance Marketplace, the Marketplace should mail you a Form 1095-A, Health Insurance Marketplace Statement, by January 31  in the year following the year of coverage.  You will use the information from Form 1095-A to complete Form 8962 to reconcile advance payments of the premium tax credit or – if you are eligible – to claim the premium tax credit on your tax return. However, some taxpayers may receive a second Form 1095-A because the information on the initial form was incorrect or incomplete.

What do I need to do if I received a corrected Form 1095-A?

If you received a Form 1095-A with the "CORRECTED" box checked at the top, it generally means that you previously received a Form 1095-A containing one or more errors.

The corrected Form 1095-A may affect your tax return.

  • 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 that the changes in your corrected form might have on your return. Some changes may not affect your tax return or require any action on your part, while others might. Compare the corrected Form 1095-A to the original form to determine the nature of the change. The information below 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 tax preparer.
  • If you believe the information on your corrected Form 1095-A is incorrect, you should contact your Marketplace immediately to receive an accurate Form 1095-A. See our Marketplace page for a list of state and federal contacts.

Changes you could see on your new Form 1095-A that will likely affect your tax return.

  • The number of individuals covered, or their ages, in Part II of the form.
  • Monthly premiums for your plan in Part III of the form.
  • Amount of your second lowest cost Silver plan premium listed in Part III of the form.
  • Advance payments of the premium tax credit in Part III of the form.
  • Months for which you had coverage in Part III of the form.

If any of these changes appear on your new Form 1095-A, you may need to file an amended tax return, Form 1040-X.  You may want to consult with a tax preparer to determine if you need to file an amended return.

Changes you could see on your new Form 1095-A that likely do not affect your tax return.

  • Your name, Social Security number, and other identifying information in Part I of the form.
  • The names and social security numbers of covered individuals in Part II of the form.

If either of these changes appear on your new Form 1095-A but none of the changes in the list above, you likely do not need to file an amended return.

What do I need to do if I received a voided Form 1095-A?

If you received a Form 1095-A with the "VOID" box checked at the top or if you received a letter from the Marketplace indicating that you should disregard your Form 1095-A, it generally means that 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 – as the well as the previously received Form 1095-A – 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 claim 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.

Additional Information

Frequently Asked Questions

Q1. I enrolled in qualifying Marketplace coverage, received a Form 1095-A, Health Insurance Marketplace Statement, and filed my federal income tax return using this Form 1095-A. I received a notice that the Form 1095-A I used had incorrect information. Do I need to file an amended return?

A1. No. If you enrolled in qualifying Marketplace coverage, received a Form 1095-A, and filed your tax return based on that form, you do not need to file an amended return based on your corrected Form 1095-A.  This is true even if additional taxes would be owed based on the new information.  Nonetheless, you may choose to file an amended return.  You should consider consulting with a tax advisor to determine if you want to file an amended return.

Q2. The information in my corrected Form 1095-A, Health Insurance Marketplace Statement, would cause my federal income tax payment to decrease or my refund to increase.  Can I file an amended return since this change is in my favor?

A2. Yes. In some cases, the information on the corrected Form 1095-A may be in your favor – it may decrease the amount of taxes you owe or increase your refund.  Taxpayers have the option of filing an amended return if they choose. Generally, taxpayers have up to three years from the date they filed their return, or two years from the date they paid the tax, whichever is later, to file an amended return.  You should consider consulting with a tax advisor to determine if you want to file an amended return.

Q3. I received a Form 1095-A, Health Insurance Marketplace Statement, which I used to file my federal income tax return and claim the premium tax credit. After I filed, the Marketplace notified me that the Form 1095-A was issued in error because I never completed enrollment or because the Form 1095-A was incorrectly issued for coverage that does not qualify for the premium tax credit. Should I file an amended return?

A3. Yes, you should file an amended return. The premium tax credit is available only for eligible taxpayers who enrolled in qualifying Marketplace coverage.  If you never paid premiums for your coverage, then you were not enrolled in coverage. In addition, stand-alone dental plans and catastrophic plans do not qualify for the premium tax credit.  If you filed and incorrectly claimed a premium tax credit based on these forms, and you do not amend your return, the IRS may contact you about additional tax due.

Q4. I purchased qualifying Marketplace coverage, and advance payments of the premium tax credit were made to an insurance provider on my behalf. I filed without receiving my Form 1095-A, Health Insurance Marketplace Statement, and did not include that information when I filed my taxes. Should I file an amended return?

A4. Yes, you should file an amended return. You are required to reconcile advance payments of the premium tax credit made to your insurer on your behalf through the Marketplace to ensure you receive the correct amount of the premium tax credit. You agreed to this process when you enrolled in the Marketplace.  If you filed a federal income tax return and failed to reconcile your advance payments of the premium tax credit, you should file an amended return, using the information on your  Form 1095-A. If you do not have a copy of your Form 1095-A, reach out to the Federally-facilitated Marketplace call center at 800-318-2596 or your State-based Marketplace. See question 9 for additional information about filing an amended return.

Q5. I purchased qualifying Marketplace coverage, and advance payments of the premium tax credit were made to an insurance provider on my behalf. I filed without receiving my Form 1095-A, Health Insurance Marketplace Statement, and did not include the necessary information about my Marketplace coverage on my return.  I received a letter from the IRS saying I need to reconcile my advance payments of the premium tax credit using Form 8962. What should I do?

A5. Follow the instructions in the letter from the IRS. If you do not have a copy of your Form 1095-A, request one from your Marketplace.

Q6. How do I file an amended return?

A6. Use Form 1040-X PDF to amend your return.  You can do so by using software, with the assistance of a tax preparer, or by submitting Form1040-X to the IRS. Generally, taxpayers have up to three years from the date they filed their return, or two years from the date they paid the tax, whichever is later, to file an amended return.  You should consider consulting with a tax advisor to determine if you want to file an amended return.  More information about filing an amended return is available on IRS.gov.

Q7. I enrolled in qualifying Marketplace coverage, received a  Form 1095-A from the Marketplace, and filed a tax return based on this Form 1095-A. The Marketplace subsequently informed me that the Form 1095-A I used contained an error and sent me a corrected Form 1095-A. How do I know if I will benefit from filing an amended tax return based on the corrected Form 1095-A?

A7.  If you enrolled in qualifying Marketplace coverage, filed a tax return based on a Form 1095-A that you have been told contained an error, and have received a corrected Form 1095-A, comparing the two Form 1095-As can help you assess whether you are likely to benefit from filing an amended tax return. 

Specifically, you are likely to receive a larger refund or owe a smaller tax payment using the corrected Form 1095-A.If there were multiple differences between your original and the corrected forms or you are not sure if you would benefit from amending, you may want to consult with a tax preparer.