If you received multiple Forms 1095-A, Health Insurance Marketplace Statement, you'll need to combine certain amounts when entering the information for your Premium Tax Credit calculation on Form 8962. The way you combine the amounts depends on which column you're working with.
Form 1095-A, Line 33, Column A (Enrollment Premiums)
If you have more than one Form 1095-A:
- Add the amounts from Line 33, Column A on all Forms 1095-A.
- Enter the combined total on Form 8962, Line 11, Column (a).
This amount represents the total annual enrollment premiums, including any portion paid through the Advance Premium Tax Credit (APTC).
Form 1095-A, Line 33, Column B (Second Lowest Cost Silver Plan Premium)
How you enter Column B depends on your situation.
Multiple Policies in the Same State
If members of your coverage family were enrolled in more than one Marketplace policy within the same state:
- The Marketplace generally reports the same Second Lowest Cost Silver Plan (SLCSP) premium on each Form 1095-A.
- Enter the Column B amount from only one Form 1095-A.
- Do not add the Column B amounts together.
Married in December
If you got married in December of the tax year and you and your spouse were covered by separate Marketplace plans:
- Add together the Column B amounts from each Form 1095-A.
- Enter the total on Form 8962.
If you married in a month other than December, the applicable SLCSP premium may vary by month. In that case, you generally cannot use Line 11 and may need to complete the monthly calculation instead.
Coverage in Different States
If household members were enrolled in qualified health plans through Marketplaces in different states:
- Add the Column B amounts from each state's Form 1095-A.
- Enter the combined total on Form 8962, Line 11, Column (b).
Form 1095-A, Line 33, Column C (Advance Payment of the Premium Tax Credit)
If you have more than one Form 1095-A:
- Add together all Line 33, Column C amounts.
- Enter the total on Form 8962, Line 11, Column (f).
Entering Multiple Forms 1095-A in Our Software
Enter each Form 1095-A separately as it appears on the form. The software will help calculate the Premium Tax Credit and reconcile any advance payments based on the information you provide.
Be sure to review each form carefully for accuracy before entering the amounts. A mismatch between your Forms 1095-A and Form 8962 is one of the most common reasons the IRS requests additional information.
Additional Information
For detailed guidance on Form 1095-A reporting, refer to the IRS instructions for Form 1095-A.
Helpful Tip
If you received more than one Form 1095-A because of a mid-year change, such as a move, marriage, divorce, or a change in Marketplace coverage, keep all Forms 1095-A with your tax records. You'll need information from every form to accurately calculate your Premium Tax Credit and avoid processing delays.