Form 1095-A, Health Insurance Marketplace Statement, is a tax form sent by the Health Insurance Marketplace to taxpayers who enrolled in Marketplace health insurance during the tax year. You may receive this form for yourself or for a member of your household who had Marketplace coverage.
You'll use the information from Form 1095-A to complete Form 8962, Premium Tax Credit (PTC), and reconcile any advance Premium Tax Credit payments that were made on your behalf during the year.
A copy of Form 1095-A is also sent to the IRS.
When will I receive Form 1095-A?
Form 1095-A is typically available through your Marketplace account in January and is generally mailed or made available electronically by early to mid-February, depending on the communication preferences you selected when you enrolled.
If you received advance Premium Tax Credit payments during the year, you must file a federal tax return and complete Form 8962 to reconcile those payments.
Who needs Form 1095-A?
You need Form 1095-A if you purchased health insurance through the Health Insurance Marketplace.
The information reported on the form is used to:
- Complete Form 8962, Premium Tax Credit
- Determine the amount of Premium Tax Credit you're entitled to receive
- Reconcile any advance Premium Tax Credit payments made during the year
- Ensure the IRS has accurate Marketplace coverage information
If you received Marketplace coverage, it's important to enter your Form 1095-A information exactly as it appears on the form.
Understanding Form 1095-A
Form 1095-A contains three parts.
Part I - Recipient Information
Part I includes information about:
- The recipient of the form
- The Health Insurance Marketplace
- Policy and enrollment details
Part II - Covered Individuals
Part II lists each individual covered by the Marketplace policy and the months they were enrolled.
If more than five individuals were covered under the policy, you may receive additional Form 1095-A pages containing the remaining covered individuals.
In some cases, a family member may receive a separate Form 1095-A if they were listed during enrollment as not being claimed as a dependent on your tax return.
Part III - Coverage Information
Part III contains the monthly information needed to calculate and reconcile the Premium Tax Credit on Form 8962, including:
- Monthly enrollment premiums
- Second Lowest Cost Silver Plan (SLCSP) amounts
- Advance Premium Tax Credit payments
This section is the most commonly used when entering Form 1095-A into your tax return.
How do I enter Form 1095-A?
If you received Form 1095-A, you must manually enter the information into the program.
Important: Uploading Form 1095-A is not supported. The information must be entered manually exactly as it appears on the form.
For step-by-step instructions, see our article: How do I enter my Form 1095-A?
What if I don't have a Form 1095-A or need to remove the 1095-S Form?
If you did not have Marketplace insurance coverage during the year:
- Answer "No" when asked whether you had Affordable Care Act (ACA) Marketplace insurance.
- Continue with the rest of your return.
If you did have Marketplace insurance but did not receive your Form 1095-A or can no longer locate it:
- Log in to your Marketplace account to see if a copy is available online.
- Contact HealthCare.gov or your state Marketplace to request a replacement copy.
- Wait until you have the correct Form 1095-A before completing the Marketplace insurance section of your return.
What if I received more than one Form 1095-A?
You may receive multiple Forms 1095-A if:
- Coverage changed during the year
- Household members were enrolled under different policies
- You moved between Marketplace plans
- Separate policies existed for members of the same household
If you received more than one Form 1095-A, you'll generally need to enter the information from each form when preparing your return.
See our article: Received More Than One Form 1095-A?
Key Takeaway
Form 1095-A is an important tax document for anyone who purchased health insurance through the Health Insurance Marketplace. It's used to complete Form 8962 and reconcile any Premium Tax Credit payments received during the year. Review the form carefully, enter it exactly as issued, and keep a copy with your tax records.
Additional Information
For a complete list of instructions, please visit the IRS website.