If you receive a Form 1095-A with the "VOID" box checked at the top, or you receive a notice from the Health Insurance Marketplace telling you to disregard the form, you generally do not need to report that Form 1095-A on your tax return.
A voided Form 1095-A usually means the Marketplace issued the form by mistake. This often happens when Marketplace enrollment was started but never completed, or when coverage was cancelled before it became effective.
What Should I Do With a Voided Form 1095-A?
If your Form 1095-A is marked VOID:
- Do not enter the information from the voided Form 1095-A into your tax return.
- Do not use the original Form 1095-A that was later voided.
- Disregard both forms completely, since they do not represent valid Marketplace coverage.
Because the form is no longer valid, you should not use it to calculate or claim the Premium Tax Credit.
Do I Need to Complete Form 8962?
No. If your only Form 1095-A was voided, you should not complete Form 8962, Premium Tax Credit, based on that form.
Since the Marketplace has determined the coverage information is invalid, there is no Premium Tax Credit to reconcile.
What If I Already Filed My Tax Return?
If you filed your return using the original Form 1095-A before receiving the voided form, and you included Form 8962:
- File an amended tax return.
- Remove Form 8962 from the return.
- Remove any Premium Tax Credit calculations that were based on the voided Form 1095-A.
Correcting the return helps ensure the information reported to the IRS matches the records provided by the Marketplace.
What If I Have Not Filed Yet?
If you have not filed your tax return:
- Do not enter any information from the original Form 1095-A.
- Do not enter any information from the voided Form 1095-A.
- Do not complete Form 8962.
- Do not claim a Premium Tax Credit based on the voided form.
Simply continue preparing your return without including the voided Marketplace information.
What If the IRS Rejects My Return for Marketplace Coverage?
Sometimes the IRS may still have Marketplace records associated with your Social Security number, even when your Form 1095-A was later voided.
If your return is rejected because the IRS indicates Marketplace coverage was reported, update your health insurance selection to:
"No Tax Family Member had Marketplace Coverage and we had Employer Health Insurance."
After making that change, resubmit your return.
What If the Voided Form Is Wrong?
If you actually had Marketplace health insurance coverage and believe the voided Form 1095-A was issued in error:
- Contact the Health Insurance Marketplace as soon as possible.
- Request a corrected Form 1095-A that accurately reflects your coverage.
- Wait until you receive the corrected form before filing your tax return.
Using the correct Form 1095-A helps ensure your Premium Tax Credit is calculated properly and can prevent delays in processing your return.
Key Takeaway
A voided Form 1095-A should generally be ignored for tax filing purposes. Do not use the voided form, do not complete Form 8962 based on it, and do not claim the Premium Tax Credit from that coverage. If you believe the voided form is incorrect, contact the Health Insurance Marketplace and request a corrected Form 1095-A before filing.