Form 1095-A, Health Insurance Marketplace Statement, is the form the Marketplace sends you if you or a family member enrolled in a health plan through it. You need it to fill in Form 8962 and claim or reconcile the premium tax credit. If Part III, column C shows any amount other than zero, you must file Form 8962 with your return, even if you wouldn't otherwise have to file.
It's not a bill. It's the record of what your plan cost each month, what the benchmark plan cost, and how much the government paid your insurer in advance on your behalf. Everything below comes from the recipient instructions printed on Form 1095-A and the IRS Instructions for Form 1095-A (2025), and the figures are as of October 2026.
When the 1095-A arrives and who sends it
The Marketplace, not your insurer and not the IRS, issues the form. For coverage in calendar year 2025, Marketplaces had to send the statements to individuals and file the annual report with the IRS on or before January 31, 2026. You can get it on paper, or electronically if you agreed to that, often inside your Marketplace account.
- You get one Form 1095-A for each policy. Two policies in the same household means two forms.
- If more than five people are covered by one policy, you'll get one or more extra forms that continue Part II.
- A family member you told the Marketplace wouldn't be in your tax family, such as an adult child who won't be your dependent, gets a separate Form 1095-A.
What each part of the form tells you
| Part | Lines | What it shows |
|---|---|---|
| Part I, Recipient information | 1 to 15 | Marketplace state (line 1), policy number (line 2), insurer (line 3), the recipient (line 4), your SSN, which may show only the last four digits (line 5), spouse details on lines 7 to 9 only if advance credit payments were made, and the policy start and end dates (lines 10 and 11) |
| Part II, Covered individuals | 16 to 20 | Name, SSN or date of birth, and coverage start and end dates for each person on the policy |
| Part III, Coverage information | 21 to 33 | Monthly figures in columns A, B and C for each month, with totals on line 33 |
Columns A, B and C in Part III
Part III is the part that drives your tax. Each month has three numbers, and Form 8962 uses all of them on line 11 or lines 12 to 23.
| Column | Meaning | What to watch |
|---|---|---|
| A, monthly enrollment premiums | The premiums for your plan, including what you paid and what was paid through advance credit payments | If your plan covered benefits that aren't essential health benefits, such as adult dental or vision, this figure is reduced by those premiums |
| B, second lowest cost silver plan (SLCSP) | The premium for the benchmark silver plan the Marketplace decided applies to your family | Used to compute both the advance payments and the credit you take on your return; if it's blank, wrong or zero, Form 8962 tells you what to do |
| C, monthly advance payment of PTC | The advance credit payments made to your insurer on your behalf | Any non-zero amount here means you must file Form 8962 |
Here's the line in the recipient instructions most people miss. If column C is the only column with an amount other than zero for a month, the insurer terminated your policy for nonpayment of premiums. You aren't entitled to the premium tax credit for that month, but you still have to reconcile the whole advance payment made for it on Form 8962.
VOID, CORRECTED and wrong forms
- VOID checked at the top: the form for that policy was sent in error. Don't use this one or the earlier one to figure your credit.
- CORRECTED checked at the top: use this form to figure the credit and reconcile advance payments, and ignore the original for that policy.
- If you think the figures are wrong, or you never had Marketplace coverage, contact your Marketplace Call Center, which is where the recipient instructions send you, rather than the IRS.
One more trap: if you or a family member were in a Marketplace catastrophic plan or a separate dental policy, you aren't entitled to a premium tax credit for that coverage, even if a Form 1095-A arrived for it.
How to use your 1095-A at tax time
- Check Part I: the policy number, dates and covered people should match what you enrolled in.
- Check the VOID and CORRECTED boxes before you copy any numbers.
- Look at column C. If any month is above zero, Form 8962 is required, whether or not you're otherwise required to file a return.
- Copy the monthly or annual figures from Part III into Form 8962 to work out your premium tax credit and compare it with the advance payments.
- File Form 8962 with Form 1040, 1040-SR or 1040-NR. You can't use Form 1040-NR-EZ, 1040-SS or 1040-PR if you're filing Form 8962.
If your employer offered coverage instead, you'll see a different form. Form 1095-C is a different statement, and only the Marketplace form carries the column C advance payments you reconcile on Form 8962.
Mistakes that cost people at filing time
- Filing without the form because you didn't receive a refund-type letter. Advance payments have to be reconciled even if you never touched a tax form for health cover.
- Using an uncorrected form after a CORRECTED version arrives.
- Assuming the Marketplace was right about your household. Only the people you certified as your tax family appear when advance payments were made.
- Claiming the credit for a catastrophic or stand-alone dental plan.
The verdict
Treat Form 1095-A as the input, not the answer. Open it as soon as it lands, check the boxes at the top, then go straight to column C. If there's a number there, Form 8962 isn't optional, and the sooner you run it the sooner you'll know whether you're getting a refund or paying some of the advance back.
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Frequently asked questions
What is Form 1095-A used for?
It gives you the figures you need to complete Form 8962, Premium Tax Credit, and reconcile any advance credit payments made to your insurer.
Is Form 8962 required if I got a 1095-A?
Yes if Part III, column C shows any amount other than zero, or if you want to take the premium tax credit. The rule applies even if you aren't otherwise required to file.
When should I get my Form 1095-A?
For coverage in calendar year 2025, Marketplaces had to send statements on or before January 31, 2026.
Who do I contact if my 1095-A is wrong?
Contact your Marketplace Call Center, which is where the recipient instructions send you, rather than the IRS.
What does it mean if only column C has an amount?
Your policy was terminated for nonpayment of premiums for that month. You can't take the credit for that month, but you must still reconcile the advance payment on Form 8962.
Why did I get more than one Form 1095-A?
You get one for each policy, and extra forms continue Part II if more than five people are covered.
