IRS Form 1095-A – IRS Forms, Instructions, Pubs 2026 – If you’ve enrolled in health insurance through the Marketplace, such as HealthCare.gov or a state-based exchange, you’ve likely encountered IRS Form 1095-A. This essential document, known as the Health Insurance Marketplace Statement, plays a crucial role in your federal tax filing. It helps you reconcile any premium tax credits you received to lower your monthly insurance costs. In this SEO-optimized guide, we’ll break down everything you need to know about Form 1095-A, including its purpose, contents, how to obtain it, and how it impacts your 2025 taxes. Whether you’re a first-time filer or need a refresher, this article uses trusted sources like the IRS and HealthCare.gov to ensure accuracy.
For a downloadable PDF of the blank form, visit https://www.irs.gov/pub/irs-pdf/f1095a.pdf.
What Is IRS Form 1095-A?
IRS Form 1095-A is a tax statement issued by the Health Insurance Marketplace to report details about your qualified health plan enrollment. Its primary purpose is to provide the information you need to calculate and reconcile the premium tax credit (PTC) on your federal income tax return. The premium tax credit helps make health insurance more affordable by reducing your monthly premiums through advance payments or claiming the credit when filing taxes.
This form is not filed with your tax return but is used to complete Form 8962, Premium Tax Credit (PTC). Without it, you risk inaccuracies in your tax filing, which could lead to owing money or delaying your refund. Form 1095-A is specific to Marketplace plans and differs from Forms 1095-B or 1095-C, which come from employers or insurers for other types of coverage.
Who Receives Form 1095-A?
You’ll receive Form 1095-A if you or anyone in your household enrolled in a qualified health plan through the federal or state Health Insurance Marketplace during the year. This includes coverage obtained via HealthCare.gov or state exchanges. The Marketplace (not the IRS) sends the form to the person listed as the primary policyholder, typically the one expected to file a tax return and claim the premium tax credit.
Health Insurance Marketplaces are responsible for furnishing Form 1095-A to both the IRS and the recipients. If you received advance premium tax credits (APTC) to lower your premiums, this form is especially important for reconciliation. Note that if multiple people are covered under one policy, the form lists them, but additional forms may be issued if there are more than five individuals.
What Information Is Included in Form 1095-A?
Form 1095-A is divided into three main parts, providing detailed coverage and financial data for the calendar year. Here’s a breakdown:
Part I: Recipient Information
This section includes basic details about the policy and recipient:
- Marketplace identifier and policy number.
- Policy issuer’s name (your insurance company).
- Recipient’s name, SSN (or last four digits), date of birth, and spouse’s information if applicable.
- Policy start and termination dates.
- Recipient’s address.
Part II: Covered Individuals
Lists each person covered under the policy, including:
- Name, SSN (or date of birth if no SSN).
- Coverage start and termination dates. This part ensures all family members’ coverage is accounted for, focusing on those in your tax family if APTC was received.
Part III: Coverage Information
The most critical section for taxes, reporting monthly and annual figures:
- Column A: Monthly Enrollment Premiums – Total premium amounts, including any APTC.
- Column B: Monthly Second Lowest Cost Silver Plan (SLCSP) Premium – Used to determine your PTC eligibility.
- Column C: Monthly Advance Payment of Premium Tax Credit – Amounts paid directly to your insurer. Lines 21–32 cover January through December, with Line 33 providing annual totals.
These details help verify your premium costs and credits against your actual income and family size.
How to Get Your Form 1095-A?
The Marketplace mails Form 1095-A by January 31 of the following year (e.g., January 31, 2026, for 2025 coverage). However, it may be available online earlier, from mid-January to February 1.
- Online Access: Log into your Marketplace account (e.g., HealthCare.gov). Select your 2025 application, then “Tax Forms” to download the PDF. If it’s marked “Corrected,” use that version.
- If Not Received: Contact the Marketplace Call Center or check your state exchange’s website. Do not file taxes without it.
- Electronic Delivery: Marketplaces can send it electronically with your consent.
For state-based Marketplaces, procedures may vary, so visit their site for specifics.
How to Use Form 1095-A for Your Taxes?
Form 1095-A is key to reconciling your premium tax credit on Form 8962. Here’s the process:
- Compare the APTC received (Part III, Column C) with your actual eligibility based on income and family size.
- If you received more APTC than eligible, you may owe the difference (repay via your tax return).
- If you received less, you’ll get the extra as a refundable credit.
- Enter monthly data from Form 1095-A into Form 8962 to calculate the net PTC.
File Form 8962 with your tax return if you received APTC or want to claim the PTC. Use tax software or IRS Free File for guidance. If you have multiple Forms 1095-A, combine the information as per Form 8962 instructions.
What If Your Form 1095-A Is Incorrect??
If you spot errors, contact your Marketplace immediately to request a corrected form. The issuer must furnish a new Form 1095-A with the “CORRECTED” box checked and send it to you and the IRS as soon as possible. A corrected form may require amending your tax return—check IRS guidelines.
For issues like incorrect SLCSP premiums, use tools like the Health Coverage Tax Tool on HealthCare.gov or refer to Publication 974.
Key Deadlines for the 2025 Tax Year
- Issuance Deadline: Marketplaces must send Form 1095-A to recipients and file with the IRS by January 31, 2026.
- Tax Filing: Wait for your form before filing. The 2025 tax deadline is typically April 15, 2026, but extensions are available.
- Online Availability: Mid-January to early February 2026.
Stay updated via IRS.gov for any changes.
Common Questions About Form 1095-A
- Do I need to send Form 1095-A to the IRS? No, but keep it with your records—the IRS verifies electronically.
- What if I didn’t get APTC? You still receive the form if enrolled through the Marketplace and may qualify for PTC when filing.
- How does it differ from other 1095 forms? 1095-A is for Marketplace coverage; 1095-B/C are for other insurance.
- Can I file without it? No, it’s required for accurate reconciliation.
For more Q&A, visit the IRS’s dedicated page on health care information forms.
Final Thoughts on Managing Your Health Insurance Marketplace Statement
Navigating IRS Form 1095-A doesn’t have to be overwhelming. By understanding its role in reconciling premium tax credits, you can ensure a smooth tax season and avoid surprises. Always use official sources like IRS.gov and HealthCare.gov for the latest information, especially with potential updates for 2025. If you’re unsure, consult a tax professional or use free IRS resources. Remember, accurate reporting helps you maximize your benefits under the Affordable Care Act.