IRS Health Care Tax Tip 2016-44, April 13, 2016
If you or anyone in your household enrolled in a health plan through the Health Insurance Marketplace in 2015, you should have received a Form 1095-A, Health Insurance Marketplace Statement, from the Marketplace. You will use the information on the form to claim the premium tax credit if you’re eligible, to reconcile advance payments of the premium tax credit, or both, when filing your tax return.
Some taxpayers may receive a corrected or voided Form 1095-A because the information on the initial form was incorrect or incomplete. To determine if this is a corrected or voided form, look at the top of the form to see if either of those boxes is checked. Alternatively, you might receive a letter from the Marketplace indicating that you should disregard your Form 1095-A, which means your original Form 1095-A has been voided.
Corrected Form 1095-A
A corrected form generally indicates you previously received a Form 1095-A containing one or more errors.
- 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 the changes to your form might have on your return. Some changes – such as a corrected address – may not affect your tax return or require any action on your part, while others – such as a change in your monthly premium amount – might. Compare the corrected Form 1095-A to the original form to determine the nature of the change. For a detailed list of these changes, see Corrected or Voided Form 1095-A. This information 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 or you have question about the form, you should contact your Marketplace.
Voided Form 1095-A
A voided form – or letter stating your form was voided – generally indicates 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 figure 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.
For additional information, see our Question and Answers about Health Care Information Forms for Individuals.