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Find Answers to Your Questions about Incorrect Forms 1095-A and the Premium Tax Credit

IRS Health Care Tax Tip 2015-25,  April 9, 2015

The IRS has provided answers to tax filing questions for individuals who have received incorrect Forms 1095-A, Health Insurance Marketplace Statements. 

If you were enrolled in qualifying Marketplace coverage, filed your return using information from your Form 1095-A, Health Insurance Marketplace Statement, and you later learn that the information on that form was incorrect, you do not need to file an amended return. This is true even if additional taxes would be owed based on the new information.  Under the relief provided, the IRS will not pursue the collection of any additional taxes from you based on updated information in the corrected form. This relief applies to tax filers who enrolled through the Federally-facilitated Marketplace or a State-based Marketplace. 

The following questions are answered on IRS.gov/aca on the Affordable Care Act Questions and Answers page with the title:  “Incorrect Forms 1095-A and the Premium Tax Credit.”

  •  What relief was announced on March 20, 2015?
  •  What additional relief is being announced?
  •  How will I know if my Form 1095-A, Health Insurance Marketplace Statement, is wrong or delayed?

In addition, the webpage provides specific answers for individuals who have filed their 2014 income tax return and for those who have not yet filed.

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Page Last Reviewed or Updated: 01-Mar-2016