Monthly Enrollment Premiums are the monthly insurance premiums paid for the essential health benefits covered under your Marketplace health insurance plan.
If you purchased health insurance through HealthCare.gov or a state Health Insurance Marketplace, the Monthly Enrollment Premium is generally the amount shown in Column A of Form 1095-A, Health Insurance Marketplace Statement.
The enrollment premium represents the total cost of the health insurance policy before considering any Advance Premium Tax Credit (APTC) payments that may have helped lower your monthly premium.
What If My Policy Includes a Pediatric Dental Plan?
If a dependent covered under your Marketplace policy is enrolled in a stand-alone pediatric dental plan, include the premium for that dental plan when calculating the total Monthly Enrollment Premium.
However, if you received more than one Form 1095-A, be careful not to count the pediatric dental premium more than once.
Why Are Monthly Enrollment Premiums Important?
Monthly Enrollment Premiums are used when calculating and reconciling the Premium Tax Credit (PTC) on Form 8962.
The IRS compares:
- The monthly enrollment premium,
- The monthly Second Lowest Cost Silver Plan (SLCSP) premium,
- Any Advance Premium Tax Credit (APTC) payments received,
to determine whether:
- You're entitled to an additional Premium Tax Credit,
- Your Advance Premium Tax Credit was accurate, or
- You must repay some of the advance credit received during the year.
Where Do I Find My Monthly Enrollment Premiums?
You can find your Monthly Enrollment Premiums on Form 1095-A:
- Column A shows the monthly enrollment premiums for your Marketplace plan.
- Column B shows the monthly Second Lowest Cost Silver Plan (SLCSP) premium.
- Column C shows the monthly Advance Premium Tax Credit payments.
When entering Form 1095-A into the program, enter the amounts exactly as shown on the form.
2026 Tax Year Guidance
For tax year 2026 returns filed in 2027, taxpayers who purchased health insurance through the Marketplace must enter their Form 1095-A information to reconcile any Premium Tax Credit received during the year.
If your policy includes a stand-alone pediatric dental plan for a dependent, be sure the premium is included appropriately and only counted once if multiple Forms 1095-A were issued.