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Understanding Your Letter 5598

We are sending you this letter because we received a copy of the Form 1095-A, Health Insurance Marketplace Statement, your Health Insurance Marketplace sent you. Your Form 1095-A shows that advance payments of the premium tax credit were made to your or your family's health insurance company to reduce your premium costs in 2014. You must file Form 8962, Premium Tax Credit, with your 2014 federal income tax return to reconcile these advance payments. Our records indicate that you filed your 2014 tax return without a Form 8962 attached.


What you need to do

  • Read your letter carefully.
  • Review the situation to see if you agree with the information in the letter.
  • File a Form 1040X, Amended U.S. Individual Income Tax Return, with the Form 8962 as soon as you can.
  • Use the Form 1095-A that you received from your Marketplace to complete Form 8962. If you need a copy of your Form 1095-A, log in to your HealthCare.gov or state Marketplace account or call your Marketplace call center.
  • If you have already filed an amended 2014 tax return with Form 8962, please disregard this letter.

You may want to

  • Visit IRS.gov/aca for more information on filing a 2014 tax return with Form 8962.
  • Visit IRS.gov/formspubs for more information on filing an amended return. Amended returns cannot be filed electronically.
  • Call us at 1-866-682-7451, extension 569, if you have additional questions.

Answers to Common Questions

What is the Premium Tax Credit?
If you, your spouse, or any dependent you can claim on your tax return enrolled in 2014 health insurance coverage through the Health Insurance Marketplace, you may be eligible for the premium tax credit. This tax credit helps make health insurance coverage more affordable for people with moderate incomes.

What is the Form 1095-A?
You receive a Form 1095-A when you or a family member enroll in health insurance coverage through the Health Insurance Marketplace. Form 1095-A provides the information you need to complete Form 8962, Premium Tax Credit. If you or your family members enrolled in the Marketplace in more than one qualified health plan policy, you will receive a Form 1095-A for each policy. If you receive a Form 1095-A, check the information on the form carefully. Please contact your Marketplace if you have questions about its accuracy.

What is the Form 8962?
If you received the benefit of advance credit payments, you must file a tax return and use a Form 8962, Premium Tax Credit (PTC), to reconcile the amount of advance credit payments made on your behalf with the amount of your actual premium tax credit.

Page Last Reviewed or Updated: 10-Dec-2015

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How to get help

  • Call the 1-800, 1-866, or 1-888 number listed on your letter.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.