May 03, 2016
Helpful Information on When to File an Amended Return & More
Individuals that were enrolled in Health Insurance Marketplace coverage in 2015 should have received a Form 1095-A, Health Insurance Marketplace Statement, from the Marketplace. Some individuals may have received corrected or voided Forms 1095-A because the information on their initial forms were incorrect or incomplete. Alternatively, they may have received a letter from the Marketplace indicating that they should disregard a received Form 1095-A, which means that the form has been voided.
The Internal Revenue Service (IRS) is providing the following guidance for such individuals:
Corrected Forms 1095-A
Individuals who have already filed a tax return will need to determine the effect the changes to the corrected forms might have on their returns. Some changes may require an individual to file an amended tax return. For information on how to assess the changes made, please visit the IRS' webpage on corrected or voided Forms 1095-A. Individuals uncertain about whether to amend a tax return may also want to consult with a tax preparer.
Individuals that believe the information on a corrected Form 1095-A is incorrect or that have additional questions about the form should contact the Marketplace.
Voided Forms 1095-A
Individuals who receive voided Forms 1095-A (or letters stating that their forms have been voided) after having already filed a tax return and claiming the premium tax credit using the original Form 1095-A that the Marketplace sent in error should file an amended tax return. Individuals with coverage through the Marketplace who believe they should not have received a voided form should contact the Marketplace immediately to receive an accurate Form 1095-A.
IRS Q&As are available for more information regarding Form 1095-A and other health care information forms for individuals.
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