Form 1095-A: Health Insurance Marketplace Statement Explained

Form 1095-A, the Health Insurance Marketplace Statement, is the document you use to reconcile any premium tax credits you received during the year, and it’s available in your HealthCare.gov account as early as mid-January, with a paper copy arriving by mail no later than mid-February.¹ You need it before you file your federal return because it carries the monthly figures the IRS uses to check whether the advance credit paid on your behalf matched what you actually qualified for.² Filing without it can get your return rejected or your refund delayed.

How to Get Your 1095-A

If you enrolled through HealthCare.gov, downloading the form takes about two minutes:

Log in to your HealthCare.gov account and select your 2025 application, not a 2026 application.
Select “Tax Forms” from the menu.
Under “Your Form 1095-A,” select “Download PDF.” If a form shows a “Corrected” status, download that version instead of any earlier one.
Save the file and print a copy for your records.

The form may appear anytime between mid-January and February 1.³ If you don’t see it by early February, give it a few more days before calling.

State-Based Marketplaces

If you enrolled through a state-run exchange rather than HealthCare.gov, your 1095-A comes from that state’s Marketplace, and retrieval steps vary by site.⁴ Check that exchange’s website for instructions. If you’re unsure which one you used, look at where you created your account when you signed up.

If You Cannot Access It Online

Forgotten passwords and outdated email addresses are the usual culprits. Try resetting your password first. If the email on file is one you no longer use, call the Marketplace Call Center at 1-800-318-2596 (TTY: 1-855-889-4325).⁵ Representatives can verify your identity, update your contact information, and mail you a copy.

Don’t file your taxes while you wait. The IRS is clear that you should have your 1095-A in hand before submitting your return.¹ If the deadline is close and the form still hasn’t come, file for an extension.

What’s on the Form

Form 1095-A has three parts.

Part I — Recipient Information: Your name, Social Security number, address, the Marketplace-assigned policy number, the insurance company name, and coverage start and end dates. Spouse information appears here if advance credits were paid.
Part II — Covered Individuals: Names, Social Security numbers, and coverage dates for everyone on the policy, including dependents.
Part III — Coverage Information: A month-by-month breakdown with three columns: your total enrollment premium, the premium for the benchmark second-lowest-cost silver plan used to calculate your credit, and the advance premium tax credit paid on your behalf each month.

Part III is what matters most at tax time. Those monthly figures flow directly into Form 8962, which is how the IRS decides whether you received the right amount of financial help.⁶

Check the Form for Errors Before You File

Errors on Form 1095-A are more common than people expect, and filing with bad data creates problems that are harder to fix later. Compare the form against your own records, especially bank statements showing premium payments and any Marketplace notices about subsidy adjustments.

Wrong months of coverage: If you switched plans mid-year or had a gap, the form should reflect only the months you were actually enrolled. A form showing 12 months when you had 9 will overstate your advance credits.
Incorrect premium amounts: The monthly figure in Part III, Column A, should match what was charged for your plan. If it doesn’t, the Marketplace may have recorded a plan change incorrectly.
Outdated subsidy amounts: If you reported an income change mid-year, your advance credit should have adjusted. A form still showing the old amount could mean the update never processed.

Any of these can cause you to owe money you don’t actually owe, or to claim a credit you’re not entitled to. Catch them before you file.

Corrected and Voided Forms

If your 1095-A has errors, contact the Marketplace that issued it. Representatives may ask for documentation like premium payment records or plan-change correspondence to support the request.⁴ Flag issues early so a replacement arrives before the deadline.

A corrected form arrives with “CORRECTED” checked at the top. If you haven’t filed, use the corrected version and discard the original. If you already filed based on the original, you don’t necessarily have to amend, but consider consulting a tax professional to see whether the changes affect your liability.⁷

A voided form is different. If your 1095-A has “VOID” checked at the top, the Marketplace has determined the original should never have been issued, often because enrollment was never completed. Do not use a voided form or the original it replaces. If you already filed using the original and later receive a voided version, you should file an amended return.⁷ If you think the Marketplace voided your form in error, contact them right away for an accurate replacement.

Using Form 1095-A at Tax Time

Having the 1095-A is only half the job. You also need to complete Form 8962, Premium Tax Credit, and attach it to your federal return. This is mandatory if advance premium tax credits were paid on your behalf, even if you wouldn’t otherwise have to file.⁸ Form 8962 reconciles what the government paid in advance against what you actually qualify for based on your final income.

The monthly figures from Part III of your 1095-A feed directly into Form 8962. Enrollment premiums go into one set of columns; advance credit amounts go into another. The form then calculates whether you’re owed additional credit or received too much and need to pay some back.⁹

This is where a lot of people get tripped up. If you file electronically and leave out Form 8962, the IRS will reject your return outright. Paper filers who skip it will get a letter asking for the missing form. Either way, your refund gets delayed until you fix it.¹⁰

The stakes go beyond a rejected return. If advance credits were paid on your behalf and you don’t file at all, you lose eligibility for advance credits in future years, meaning you’d be responsible for the full monthly premium with no financial help.⁸ Some people skip filing because they’re worried they’ll owe money back. The repayment caps often limit that exposure more than they realize.

Repayment Caps If You Got Too Much Credit

If your final income was higher than what you estimated at enrollment, you may have received more advance credit than you qualified for. When household income stays below 400% of the federal poverty line, the IRS caps how much you have to repay. For the 2025 tax year:¹¹

Income below 200% of the poverty line: $375 (single filers) or $750 (all other filing statuses)
Income at 200% but below 300%: $975 (single) or $1,950 (other statuses)
Income at 300% but below 400%: $1,625 (single) or $3,250 (other statuses)
Income at 400% or above: no cap. You repay the full excess amount.

The caps only apply if income stayed below the 400% threshold. Above it, you’re on the hook for every dollar of excess credit.

Shared Policy Allocations

When a single Marketplace policy covered people in more than one tax household, the 1095-A amounts have to be split between those households. This comes up most often during divorce, legal separation, or when a dependent on the policy files their own return.

If you and a former spouse were both on the same plan for any months you were married, you must allocate the enrollment premiums, benchmark silver premiums, and advance credits between your separate returns. You can agree on any percentage split from 0% to 100%, but the same percentage must apply to all three amounts. If you can’t agree, the default is 50/50.¹¹ The allocation is reported in Part IV of Form 8962.

If someone you claim as a dependent was covered under your plan, you handle Form 8962 on your return; the dependent doesn’t file their own Form 8962 for that coverage.⁹ If someone you expected to claim ends up filing independently, you’ll both need to allocate the policy amounts by an agreed-upon percentage, or by a formula based on the number of enrollees in each tax family if you can’t agree.

Where to Get Help

For problems getting the form itself, start with the Marketplace Call Center at 1-800-318-2596 (TTY: 1-855-889-4325).⁵ They can reissue the form, walk you through account access issues, and initiate corrections. For state-run exchanges, contact that Marketplace directly.

For help with the tax side, the IRS Volunteer Income Tax Assistance (VITA) program offers free tax preparation at locations nationwide for eligible taxpayers, and preparers there can handle Form 8962. If your income falls below 250% of the federal poverty line and you have an active dispute with the IRS over premium tax credits, a Low Income Taxpayer Clinic may be able to represent you at no cost.¹² The Taxpayer Advocate Service, an independent organization within the IRS, can step in when standard resolution channels have failed.

1
HealthCare.gov. How to Use Form 1095-A
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Internal Revenue Service. About Form 1095-A, Health Insurance Marketplace Statement
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HealthCare.gov. How to Find Your Form 1095-A Online
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Internal Revenue Service. Health Insurance Marketplace Statements
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HealthCare.gov. What to Do After Applying for Health Care on Paper or by Phone
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Internal Revenue Service. 2025 Instructions for Form 1095-A
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Internal Revenue Service. Corrected, Incorrect or Voided Form 1095-A
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Internal Revenue Service. Questions and Answers on the Premium Tax Credit
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Internal Revenue Service. Instructions for Form 8962 (2025)
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Internal Revenue Service. How to Correct an Electronically Filed Return Rejected for a Missing Form 8962
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Internal Revenue Service. 2025 Instructions for Form 8962 – Premium Tax Credit
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Taxpayer Advocate Service. Low Income Taxpayer Clinics