Quick answer
Form 1095-A is the statement the Health Insurance Marketplace sends everyone who had a Marketplace plan. It shows, month by month, your plan's premium, the cost of the benchmark plan and the advance premium tax credit the government paid your insurer.
You use it to fill out Form 8962, which compares the credit paid during the year with the credit you qualify for based on your actual income. If you qualify for more, your refund goes up. If you got too much, you pay it back, and starting with 2026 returns there is no limit on how much. Download it from your HealthCare.gov account under Tax forms. If advance credit was paid and Form 8962 is missing, the IRS rejects the e-filed return with code F8962-070.
Who gets a 1095-A, and when
- Who: anyone enrolled in a plan through the Health Insurance Marketplace, including HealthCare.gov, which Florida uses. You get one form for each plan, so you may get more than one if you changed plans or your family was on separate plans. Catastrophic and stand-alone dental plans don't get one.
- When: the Marketplace must send it by January 31. On HealthCare.gov it can show up in your account as early as mid-January, and the mailed copy arrives by mid-February. For 2026 coverage, look for it between mid-January and mid-February 2027.
- Not the same as 1095-B or 1095-C. Those come from an insurance company or an employer. You don't enter them on your return or wait for them to file, and many insurers and employers now send them only if you ask.
Don't file before you have it. If you had a Marketplace plan, file only once you have every 1095-A for your household. If advance credit was paid, filing without Form 8962 gets an e-filed return rejected, and a paper return gets a letter from the IRS (Letter 12C) asking for it.
How to download your 1095-A from HealthCare.gov
- Log in to your account at HealthCare.gov.
- Pick the application for the right year. For the return you file in 2027, open your 2026 application, not the 2027 one. If you don't see it, use "View all applications" or "Can't find your application?"
- Choose "Tax forms" in the menu on the left.
- Under "Your Form 1095-A," choose "Download PDF." Download every form listed.
- Use the newest one. If a form is marked CORRECTED, use it instead of the earlier one. If two forms have the same policy number (Part I, line 2), use the most recent. Never use a form marked VOID.
Your 1095-A also shows up in your IRS Individual Online Account. Can't get into either account? Call the Marketplace Call Center at 1-800-318-2596 (TTY 1-855-889-4325), open 24 hours a day except holidays, with help in Spanish. If you used a state marketplace instead of HealthCare.gov, log in to your state's site.
What each part of the 1095-A means
| Part of the form | What it shows |
|---|---|
| Part I | You, your spouse, the Marketplace, your policy number, your insurance company and the policy's start and end dates. |
| Part II | Everyone covered by the policy, with their coverage start and end dates. |
| Part III, column A | Monthly enrollment premiums: the full monthly price of your plan. |
| Part III, column B | Second lowest cost silver plan (SLCSP) premium: the benchmark plan the credit is based on. |
| Part III, column C | Advance payment of premium tax credit: what the government paid your insurer each month to lower your bill. |
| Line 33 | The totals for the year. |
If something on it is wrong
- Column B is blank, $0 for a month you were covered, or wrong: get the right amount from the tax tool at HealthCare.gov/tax-tool. You don't need a corrected form.
- The wrong people or months are listed: call the Marketplace Call Center and ask for a corrected form.
- A typo in a name, address, birth date or SSN: no corrected form is needed.
- A 1095-A for coverage you never signed up for: call the Marketplace Call Center right away and report it before you file.
Why the 1095-A makes your refund go up or down
When you signed up, the Marketplace estimated your premium tax credit from the income you expected to make. That estimate was paid to your insurer every month, which is why your premium was lower. That's the advance premium tax credit (APTC) in column C.
On your tax return, Form 8962 figures the credit you actually qualify for, using your real household income for the year, your family size and the benchmark plan in column B. Then it compares the two:
| If… | Then… |
|---|---|
| You qualify for more than was paid in advance | You get the difference as a credit (net premium tax credit). Your refund goes up, or you owe less. |
| You qualify for less than was paid in advance | You pay back the extra (excess advance premium tax credit). Your refund goes down, or you owe. |
An example with 2026 numbers
Take one person whose household income for 2026 is $31,300, exactly 200% of the poverty line used for 2026 coverage. At that income the law expects them to pay 6.60% of income, or $2,065.80 for the year, toward the benchmark plan. Say the benchmark plan in column B costs $6,000 for the year and their own plan in column A costs $5,400.
- Credit they qualify for: $6,000 − $2,065.80 = $3,934.20.
- If the Marketplace paid $3,600 in advance, their refund goes up $334.20.
- If it paid $4,800 in advance, they pay back $865.80.
- If their income turned out to be $63,000, above 400% of the poverty line ($62,600 for one person), they qualify for no credit for 2026 and pay back everything paid in advance.
The premiums in this example are made up. Your own numbers come from your 1095-A and your return.
What changed for 2026 (the return you file in 2027)
No more repayment limit. Starting with 2026, if you got more advance credit than you qualify for, you pay back all of it. The 2025 tax law (Public Law 119-21) removed the limits that used to cap the repayment.
- The extra help from 2021 to 2025 ended. The larger credits expired on December 31, 2025. The House passed an extension in January 2026, but as of October 8, 2026 it hasn't become law. If Congress acts, the 2026 figures on this page could change. For 2026 you generally qualify only with household income from 100% to 400% of the poverty line: $15,650 to $62,600 for one person, or $32,150 to $128,600 for a family of four. You're expected to pay 2.10% to 9.96% of your income toward the benchmark plan.
- No credit for low-income special enrollment. A plan you picked in 2026 through a special enrollment period based only on your income, with no other life event, gets no credit.
- Some lawfully present immigrants lose the credit. Starting in 2026, people with income under the poverty line who can't get Medicaid because of their immigration status no longer qualify. Starting in 2027, the credit is limited to U.S. citizens, green card holders, certain Cuban and Haitian entrants and COFA migrants.
If you're filing a late 2025 return
For 2025, repayment is still limited if your household income was under 400% of the poverty line:
| 2025 household income (% of poverty line) | Single | All other filing statuses |
|---|---|---|
| Under 200% | $375 | $750 |
| 200% to under 300% | $975 | $1,950 |
| 300% to under 400% | $1,625 | $3,250 |
| 400% or more | No limit | No limit |
How to avoid a surprise bill
- Report income changes to the Marketplace as soon as they happen: a raise, a new job, a second job, more overtime or tips, or a spouse starting work.
- Report household changes too: marriage, divorce, a baby, someone moving in or out.
- If your income is hard to predict, you can take less of the credit in advance and get the rest at tax time. See our Marketplace sign-up guide.
Rejected with F8962-070? Here's the fix
F8962-070 means the IRS's records show advance premium tax credit was paid for someone on your return, but your return doesn't include Form 8962.
- Get every 1095-A for your household (see the steps above).
- Complete Form 8962 from the 1095-A amounts and attach it to your return.
- Resubmit. If no advance credit was actually paid for anyone on the return, your preparer attaches a short "ACA Explanation" instead.
Form 8962 is required whenever advance credit was paid, even if you aren't otherwise required to file. Because of court orders, the Marketplace isn't cutting off advance credit in 2026 and 2027 for people who didn't reconcile, but the law still requires it, and that rule returns in 2028.
We handle this every day. Call us and we'll get your 1095-A with you on the phone, complete Form 8962 and resubmit your return.
Common questions
I had insurance through my job or Medicaid. Do I need a 1095-A?
No. Form 1095-A is only for Marketplace plans. Job-based coverage and Medicaid use Forms 1095-C and 1095-B, which you don't need to file your return.
Can I file without my 1095-A?
Not if advance premium tax credit was paid for anyone on your return. Download it from HealthCare.gov or your IRS online account, or call the Marketplace at 1-800-318-2596.
I lost my 1095-A. How do I get another copy?
Log in to HealthCare.gov, open the application for that year and choose Tax forms. It's also in your IRS Individual Online Account.
Why do I owe money because of my health insurance?
Your actual income was higher than the estimate on your Marketplace application (or your household changed), so you got more advance credit than you qualify for. Starting with 2026, the whole difference is paid back.
My Marketplace plan cost $0. Do I still need the 1095-A?
Yes. A $0 premium usually means advance credit paid the whole bill, so you must reconcile it on Form 8962.
I canceled my plan partway through the year. Will I get a 1095-A?
Yes, for the months you were enrolled. Use it on Form 8962 for those months.
Do I need Form 1095-B or 1095-C to file?
No. You don't enter them on your return, and you don't need to wait for them.
Official sources
We checked this guide against these official pages:
- Instructions for Form 1095-A irs.gov
- Instructions for Form 8962 (2025) irs.gov
- Questions and answers on the premium tax credit irs.gov
- How to correct an electronically filed return rejected for a missing Form 8962 irs.gov
- Health coverage tax forms (Form 1095-A) healthcare.gov
- How to find your Form 1095-A online healthcare.gov
- Reconciling your premium tax credit healthcare.gov
- 26 U.S. Code § 36B, premium tax credit (with 2025 amendment notes) law.cornell.edu
This guide is general information, not tax advice for your situation. Tax rules change, so check the official sources or ask a tax pro. Nationwide Tax Pro is a private tax preparation company and an authorized IRS e-file provider. We are not affiliated with the IRS, HealthCare.gov or any government agency.