Any individual who obtained their health insurance through the federal or a state Marketplace during the year should receive by mail a Form 1095-A (Health Insurance Marketplace Statement).
A taxpayer who obtained their health insurance using the Federal Marketplace can obtain their 2021 Form 1095-A online by doing the following in January, 2022:
See How to Use Form 1095-A for more details on how to find your 1095-A online on Healthcare.gov.
If the taxpayer obtained their health insurance using a State Marketplace they may or may not be able to obtain their 2021 Form 1095-A online. The taxpayer will need to log-in to their account on the State Marketplace website and see if it is available. If it is not available online, they will need to wait to receive their 1095-A in the mail in early February.
Health Insurance Marketplace page on irs.gov for a listing of the websites for the State Marketplaces.
Form 1095-A should be received by individuals who obtained their health insurance for themselves or their family members through a Marketplace by early February.
The Form 1095-A provides information about their health insurance that the taxpayer will need to calculate the premium tax credit on Form 8962 (Premium Tax Credit).
If the taxpayer received a subsidy (advance premium tax credit) to help pay for their monthly health insurance premiums, they must reconcile the total subsidy they received with the calculated premium tax credit. The Form 1095-A includes information on the amount of monthly advance premium tax credit they received in Part III of the form.
For those who obtained their health insurance through a Marketplace, they will receive the following information returns:
For those who received their health insurance through their employer, they will receive the following information returns (neither of these forms are needed to complete or file their federal income tax return):
An individual may receive multiple 1095-As for one year if members of their household were not all enrolled in the same health plan, the individual updated their family information during the year, the individual switched plans during the year or the individual had family members enrolled in different states.
If the individual receives more than one Form 1095-A, they should add the amounts together for all 1095-As they receive and enter the totals on the applicable lines of Form 8962 (Premium Tax Credit) as follows:
The Form 1095-A is needed in order to calculate the premium tax credit and reconcile the advance premium tax credit payments. The calculation of the credit and the reconciliation is done on Form 8962 (see below).
The Form 8962 is used to figure the amount of the premium tax credit and to reconcile it with any advance premium tax credit payments that the taxpayer received to help pay for their monthly health insurance premiums.
The Form 8962 should only be completed by taxpayers that obtained their health insurance coverage through a Marketplace.
Using information from the Form 1095-A the premium tax credit is calculated in Part I and II of the Form 8962 The reconciliation is done in Part II.
For more information see the following on the IRS website:
If an individual believes the Form 1095-A is incorrect, they need to contact the Federal Marketplace or the State Marketplace that they obtained their health insurance from and have them send them a corrected Form 1095-A.
See the Health Insurance Marketplace page on irs.gov for a listing of contact information for the Federal and State Marketplaces.
If an individual obtained their health insurance through the Federal Marketplace or a State Marketplace, then they will need the Form 1095-A to complete their federal tax return.
The Form 1095-A contains information that is needed to calculate the premium tax credit and complete the reconciliation of any advance premium tax credit that the taxpayer received with the calculated credit.
If an individual did not receive a Form 1095-A in the mail by early February, they should do one of the following:
Health Insurance Marketplace page on irs.gov for a listing of contact information for the Federal and State Marketplaces.
See the following for more information on the Form 1095-A: