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Corrected or Voided Form 1095-A

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This document relates to corrected or voided Forms 1095-A for tax year 2015. Go to these Questions and Answers for information specifically related to corrected or voided Forms 1095-A for tax year 2014.

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

If the "CORRECTED" box is checked at the top of the second form, see the section CORRECTED FORM 1095-A below.

If the "VOID" box is checked at the top of the form or if you received a letter from the Marketplace indicating that you should disregard your Form 1095-A, see the section VOIDED FORM 1095-A below.

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 1040X.  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 1040X.  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.

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

 

Page Last Reviewed or Updated: 18-Apr-2016