IRS 1095-A Template

IRS 1095-A Template

The IRS 1095-A form is a document issued to individuals who enroll in a health plan through the Health Insurance Marketplace. It provides important information about the coverage, premium amounts, and any premium tax credits received during the tax year. Understanding this form is essential for accurately filing your taxes, so make sure to fill it out correctly by clicking the button below.

Content Overview

The IRS 1095-A form plays a pivotal role in the American healthcare landscape, providing essential information for individuals enrolled in health insurance through the Health Insurance Marketplace. Issued by the Marketplace, this form helps recipients understand their insurance coverage during the tax year, outlining details such as the months of coverage, the number of individuals covered, and the premium amounts. For many, the 1095-A serves as a crucial document when filing taxes, as it establishes eligibility for premium tax credits and cost-sharing reductions. Understanding its components is vital not just for compliance, but also for maximizing potential tax benefits associated with health insurance. Additionally, the form aids the IRS in verifying claims related to health care subsidies, ensuring that taxpayers receive appropriate support while navigating their insurance options. A comprehensive grasp of the 1095-A can empower individuals to take informed steps in managing their healthcare expenses effectively.

IRS 1095-A Sample

CAUTION: NOT FOR FILING

Form 1095-A is provided here for informational purposes only.

Health Insurance Marketplaces use Form 1095-A to report information on enrollments in a qualified health plan in the individual market through the Marketplace. As the form is to be completed by the Marketplaces, individuals cannot complete and use Form 1095-A available on IRS.gov. Individuals receiving a completed Form 1095-A from the Health Insurance Marketplace will use the information received on the form and the guidance in the instructions to assist them in filing an accurate tax return.

Form 1095-A

Department of the Treasury Internal Revenue Service

Health Insurance Marketplace Statement

Do not attach to your tax return. Keep for your records.

Go to www.irs.gov/Form1095A for instructions and the latest information.

VOID

CORRECTED

OMB No. 1545-2232

2021

 

Recipient Information

 

 

 

 

 

 

Part I

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

Marketplace identifier

2

Marketplace-assigned policy number

3

Policy issuer’s name

 

 

 

 

 

 

 

 

 

 

4

Recipient’s name

 

 

5

Recipient’s SSN

6

Recipient’s date of birth

 

 

 

 

 

 

 

 

7

Recipient’s spouse’s name

 

 

8

Recipient’s spouse’s SSN

9

Recipient’s spouse’s date of birth

 

 

 

 

 

 

 

10

Policy start date

11

Policy termination date

12

Street address (including apartment no.)

 

 

 

 

 

 

 

13

City or town

14

State or province

15

Country and ZIP or foreign postal code

 

 

 

 

 

 

 

 

 

 

 

 

Covered Individuals

 

 

 

 

 

 

 

 

Part II

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A. Covered individual name

B. Covered individual SSN

C. Covered individual

 

D. Coverage start date

E. Coverage termination date

 

 

 

 

 

 

 

date of birth

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

 

 

 

 

 

 

 

 

 

 

 

 

17

 

 

 

 

 

 

 

 

 

 

 

 

18

 

 

 

 

 

 

 

 

 

 

 

 

19

 

 

 

 

 

 

 

 

 

 

 

 

20

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Coverage Information

 

 

 

 

 

 

 

 

Part III

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Month

A. Monthly enrollment premiums

B. Monthly second lowest cost silver

C. Monthly advance payment of

 

 

 

 

 

plan (SLCSP) premium

 

 

 

premium tax credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21

January

 

 

 

 

 

 

 

 

 

22

February

 

 

 

 

 

 

 

 

 

23

March

 

 

 

 

 

 

 

 

 

 

24

April

 

 

 

 

 

 

 

 

 

 

25

May

 

 

 

 

 

 

 

 

 

 

26

June

 

 

 

 

 

 

 

 

 

 

27

July

 

 

 

 

 

 

 

 

 

 

28

August

 

 

 

 

 

 

 

 

 

 

29

September

 

 

 

 

 

 

 

 

 

30

October

 

 

 

 

 

 

 

 

 

31

November

 

 

 

 

 

 

 

 

 

32

December

 

 

 

 

 

 

 

 

 

33

Annual Totals

 

 

 

 

 

 

 

 

 

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 60703Q

 

Form 1095-A (2021)

Form 1095-A (2021)

Page 2

Instructions for Recipient

You received this Form 1095-A because you or a family member enrolled in health insurance coverage through the Health Insurance Marketplace. This Form 1095-A provides information you need to complete Form 8962, Premium Tax Credit (PTC). You must complete

Form 8962 and file it with your tax return (Form 1040, Form

1040-SR, or Form 1040-NR) if any amount other than zero is shown in Part III, column C, of this Form 1095-A (meaning that you received premium assistance through advance payments of the premium tax credit (also called advance credit payments)) or if you want to take the premium tax credit. The filing requirement applies whether or not you’re otherwise required to file a tax return. If you are filing Form 8962, you cannot file Form 1040-NR-EZ, Form

1040-SS, or Form 1040-PR. The Marketplace has also reported the information on this form to the IRS. If you or your family members enrolled at the Marketplace in more than one qualified health plan policy, you will receive a Form 1095-A for each policy. Check the information on this form carefully. Please contact your Marketplace if you have questions concerning its accuracy. If you or your family members were enrolled in a Marketplace catastrophic health plan or separate dental policy, you aren’t entitled to take a premium tax credit for this coverage when you file your return, even if you received a Form 1095-A for this coverage. For additional information related to Form 1095-A, go to www.irs.gov/Affordable-Care-Act/Individuals-and- Families/Health-Insurance-Marketplace-Statements.

Additional information. For additional information about the tax provisions of the Affordable Care Act (ACA), including the premium tax credit, see www.irs.gov/Affordable-Care-Act/Individuals-and-Families or call the IRS Healthcare Hotline for ACA questions (800-919-0452).

VOID box. If the “VOID” box is checked at the top of the form, you previously received a Form 1095-A for the policy described in Part I. That Form 1095-A was sent in error. You shouldn’t have received a Form 1095-A for this policy. Don’t use the information on this or the previously received Form 1095-A to figure your premium tax credit on Form 8962.

CORRECTED box. If the “CORRECTED” box is checked at the top of the form, use the information on this Form 1095-A to figure the premium tax credit and reconcile any advance credit payments on Form 8962. Don’t use the information on the original Form 1095-A you received for this policy.

Part I. Recipient Information, lines 1–15. Part I reports information about you, the insurance company that issued your policy, and the Marketplace where you enrolled in the coverage.

Line 1. This line identifies the state where you enrolled in coverage through the Marketplace.

Line 2. This line is the policy number assigned by the Marketplace to identify the policy in which you enrolled. If you are completing Part IV of Form 8962, enter this number on line 30, 31, 32, or 33, box a.

Line 3. This is the name of the insurance company that issued your policy.

Line 4. You are the recipient because you are the person the Marketplace identified at enrollment who is expected to file a tax return and who, if qualified, would take the premium tax credit for the year of coverage.

Line 5. This is your social security number (SSN). For your protection, this form may show only the last four digits. However, the Marketplace has reported your complete SSN to the IRS.

Line 6. A date of birth will be entered if there is no SSN on line 5.

Lines 7, 8, and 9. Information about your spouse will be entered only if advance credit payments were made for your coverage. The date of birth will be entered on line 9 only if line 8 is blank.

Lines 10 and 11. These are the starting and ending dates of the policy. Lines 12 through 15. Your address is entered on these lines.

Part II. Covered Individuals, lines 16–20. Part II reports information about each individual who is covered under your policy. This information includes the name, SSN, date of birth, and the starting and ending dates of coverage for each covered individual. For each line, a date of birth is reported in column C only if an SSN isn’t entered in column B.

If advance credit payments are made, the only individuals listed on Form 1095-A will be those whom you certified to the Marketplace would be in your tax family for the year of coverage (yourself, spouse, and dependents). If you certified to the Marketplace at enrollment that one or more of the individuals who enrolled in the plan aren’t individuals who would be in your tax family for the year of coverage, those individuals won’t be listed on your Form 1095-A. For example, if you indicated to the Marketplace at enrollment that an individual enrolling in the policy is your adult child who will not be your dependent for the year of coverage, that child will receive a separate Form 1095-A and won’t be listed in Part II on your Form 1095-A.

If advance credit payments are made and you certify that one or more enrolled individuals aren’t individuals who would be in your tax family for the year of coverage, your Form 1095-A will include coverage information in Part III that is applicable solely to the individuals listed on your Form 1095-A, and separately issued Forms 1095-A will include coverage information, including dollar amounts, applicable to those individuals not in your tax family.

If advance credit payments weren’t made and you didn’t identify at enrollment the individuals who would be in your tax family for the year of coverage, Form 1095-A will list all enrolled individuals in Part II on your Form 1095-A.

If there are more than 5 individuals covered by a policy, you will receive one or more additional Forms 1095-A that continue Part II.

Part III. Coverage Information, lines 21–33. Part III reports information about your insurance coverage that you will need to complete Form 8962 to reconcile advance credit payments or to take the premium tax credit when you file your return.

Column A. This column is the monthly premiums for the plan in which you or family members were enrolled, including premiums that you paid and premiums that were paid through advance payments of the premium tax credit. If you or a family member enrolled in a separate dental plan with pediatric benefits, this column includes the portion of the dental plan premiums for the pediatric benefits. If your plan covered benefits that aren’t essential health benefits, such as adult dental or vision benefits, the amount in this column will be reduced by the premiums for the nonessential benefits. If the policy was terminated by your insurance company due to nonpayment of premiums for 1 or more months, then a -0- will appear in this column for these months regardless of whether advance credit payments were made for these months.

Column B. This column is the monthly premium for the second lowest cost silver plan (SLCSP) that the Marketplace has determined applies to members of your family enrolled in the coverage. The applicable SLCSP premium is used to compute your monthly advance credit payments and the premium tax credit you take on your return. See the instructions for Form 8962, Part II, on how to use the information in this column or how to complete Form 8962 if there is no information entered. If the policy was terminated by your insurance company due to nonpayment of premiums for 1 or more months, then a -0- will appear in this column for the months, regardless of whether advance credit payments were made for these months.

Column C. This column is the monthly amount of advance credit payments that were made to your insurance company on your behalf to pay for all or part of the premiums for your coverage. If this is the only column in Part III that is filled in with an amount other than zero for a month, it means your policy was terminated by your insurance company due to nonpayment of premiums, and you aren’t entitled to take the premium tax credit for that month when you file your tax return. You must still reconcile the entire advance payment that was paid on your behalf for that month using Form 8962. No information will be entered in this column if no advance credit payments were made.

Lines 21–33. The Marketplace will report the amounts in columns A, B, and C on lines 21–32 for each month and enter the totals on line 33. Use this information to complete Form 8962, line 11 or lines 12–23.

Document Attributes

Fact Name Description
Purpose The IRS 1095-A form is used to report information about health insurance coverage obtained through the Health Insurance Marketplace.
Recipients Individuals who received health insurance through the Marketplace receive this form, detailing their coverage for the tax year.
Premium Tax Credit This form is crucial for individuals applying for the Premium Tax Credit, which helps lower the cost of health insurance premiums.
Filing Requirement Taxpayers must include information from the 1095-A when filing their federal income tax return, specifically on Form 8962.
State-Specific Forms Some states have their own health coverage forms; for example, California requires Form 1095-C under state law.
Deadline The IRS requires that the 1095-A forms be sent to recipients by January 31 of the following tax year.

IRS 1095-A: Usage Instruction

After obtaining your IRS 1095-A form, the next step is to carefully fill it out to ensure accurate information for your tax return. This form will provide essential information about your health insurance coverage through the Health Insurance Marketplace, which you will need for your filing.

  1. Begin by locating your personal information. Ensure your name, address, and Social Security Number are correctly filled out at the top of the form.
  2. Identify the coverage months for which you had health insurance. This will usually span from January to December of the previous year.
  3. Fill in the details of each coverage month. Look for the columns labeled “Monthly Premium Amount” and “Second Lowest Cost Silver Plan (SLCSP) Premium.” Provide the necessary figures for each applicable month.
  4. Enter any exemptions you may have. If you are not required to report certain months, include this information where indicated.
  5. Cross-verify all information for accuracy. Ensure that each monthly entry matches your records from the Health Insurance Marketplace.
  6. Sign and date the form, confirming that the information provided is complete and true to the best of your knowledge.

Once completed, retain a copy for your records and submit the information as required for your tax filings. If you have additional questions, consult the IRS guidelines or a tax professional.

Frequently Asked Questions

  1. What is the IRS 1095-A form?

    The IRS 1095-A form is a document that provides information about your health insurance coverage through the Health Insurance Marketplace. It outlines the coverage you had for each month of the year, details about the premium tax credits, and the types of coverage available to you.

  2. Who receives the 1095-A form?

    If you enrolled in a health insurance plan through the Health Insurance Marketplace, you will receive a 1095-A form. This applies to individuals, families, or anyone who received coverage through the marketplace.

  3. When should I expect to receive my 1095-A form?

    The Health Insurance Marketplace is required to send out the 1095-A form no later than January 31st of the year following the tax year. Make sure to keep an eye out for it in your mailbox or inbox if you're receiving it electronically.

  4. How do I use the 1095-A form?

    You will use the information on the 1095-A form to complete your federal tax return. It helps you determine if you qualify for premium tax credits or if you need to repay any excess credits received. It is essential to keep this form with your tax documents.

  5. What should I do if I don’t receive my 1095-A form?

    If you do not receive your 1095-A form by early February, contact the Health Insurance Marketplace where you enrolled. Ensure that your contact information is up to date so they can send you the form promptly.

  6. Can I correct mistakes on my 1095-A form?

    Yes, if you find any errors on your 1095-A form, you need to reach out to the Health Insurance Marketplace. They can issue a corrected form if necessary. It’s crucial to resolve any discrepancies before filing your tax return.

  7. What if I had coverage for only part of the year?

    Your 1095-A form will outline your coverage month by month. If you had insurance for only part of the year, that information will be clearly indicated on the form. You will still need to report this accurately when filing your taxes.

  8. Do I have to file my tax return if I receive a 1095-A form?

    Yes, if you receive a 1095-A form, you must file a federal tax return. The form is essential for determining your eligibility for premium tax credits and impacts your overall tax liability.

  9. What happens if I ignore the 1095-A form?

    Ignoring the 1095-A form can lead to inaccurate tax filings. You may miss out on tax credits you qualify for or incorrectly repay stimulus credits. This can result in complications with the IRS and adjustments to any refunds.

  10. Where can I find more information about the 1095-A form?

    The IRS website has extensive information on the 1095-A form. Additionally, the Health Insurance Marketplace website provides resources and answers to frequently asked questions regarding health coverage.

Common mistakes

When it comes to filling out the IRS 1095-A form, many individuals make common mistakes that can lead to significant confusion and complications. One of the primary errors occurs with personal information. Ensuring your name, Social Security number, and address are accurate is essential. Inattention to detail can seriously affect how your health coverage is reported. This form is critical for those who have enrolled in a health plan through the Health Insurance Marketplace, and incorrect information may lead to issues during tax filing.

Another frequent mistake involves not understanding the contents of the form itself. The 1095-A includes important details about your health coverage, such as the months that you were covered and the amount of premium tax credits you can claim. Failing to read through this section can lead to miscalculations on your tax return. If the figures are misunderstood or overlooked, individuals may either owe more taxes than necessary or miss out on potential refunds.

A lack of synchrony between the 1095-A form and other tax forms is a third pitfall. Many taxpayers rely on the information provided in the 1095-A to complete their 1040 forms. It’s vital to ensure that the information aligns with other conditions pertaining to health care, like the 8962 Premium Tax Credit form. If inconsistencies arise, further scrutiny from the IRS may occur, adding layers of stress and potential penalties.

Lastly, many people fail to anticipate the implications of missing the IRS deadline for form submission. This can result in additional tax liabilities and delays in claiming any eligible refund. As deadlines approach, the importance of timely submission cannot be overstated. Having all necessary information ready well ahead of time can help avoid the frantic last-minute rush that often leads to mistakes.

Documents used along the form

The IRS 1095-A form plays a crucial role in the health insurance landscape in the United States, particularly for individuals who utilized the Health Insurance Marketplace. Alongside this form, several other documents are frequently involved in the health coverage and tax processes. Understanding these accompanying forms can help individuals ensure they properly report their health coverage on their tax returns.

  • IRS Form 8962: This form is used to reconcile the premium tax credits individuals receive against their actual income when filing taxes. It calculates how much tax credit the taxpayer is eligible for based on their income and household size.
  • IRS Form 1095-B: This form is provided by health insurance carriers and offers proof of health coverage. It details the months of coverage throughout the year for each individual covered under a policy.
  • IRS Form 1095-C: Employers that offer health coverage to their employees provide this form. It includes information about the coverage offered, the employees eligible to enroll, and whether the coverage met the minimum required standards.
  • Marketplace Eligibility Notice: This document is sent to individuals after they apply for health coverage through the Marketplace. It outlines the eligibility for coverage, including information on income and household size, which affects entitlements to premium tax credits.
  • Form 1040: This is the standard individual income tax return form. Taxpayers use it to report their income, claim deductions, and determine tax liability, including the reconciliation of any premium tax credits reported on Form 8962.
  • Form 1040-SR: Similar to Form 1040, this tax form is designed specifically for seniors. It assists older adults in filing their taxes, including any health coverage details needed to reconcile credits.
  • Form W-2: Employers provide this form to report employees' annual wages and the amount of taxes withheld. It helps individuals compute their taxable income, which affects the premium tax credits they may be eligible for.
  • Health coverage records: Individuals might need to keep copies of health insurance cards, premium payment statements, and correspondence with their insurance providers to ensure they have proof of coverage, especially when reconciling forms.
  • Tax transcripts: A tax transcript provides a summary of a taxpayer’s tax return information and can be used to verify that income and tax credit information reported is accurate.

Having a firm grasp of these additional documents can simplify the tax preparation process and provide peace of mind when it comes to meeting tax obligations related to health coverage. Each of these forms interacts with the IRS 1095-A in a way that can significantly affect the tax outcome, making it important for individuals to be well-informed and organized.

Similar forms

  • IRS Form 1095-B: This form provides information about health coverage provided by insurance companies or government programs. It confirms coverage but does not include details about the premium tax credits.
  • IRS Form 1095-C: Offered by larger employers, this form details the health insurance offered to employees, including affordability and coverage options.
  • IRS Form W-2: This form summarizes wages and tax withholding for employees. Unlike the 1095-A, it does not provide information about health coverage but is essential for filing income taxes.
  • IRS Form 1040: This is the individual income tax return form. While the 1095-A provides health coverage information, the 1040 is where individuals report income and calculate taxes owed.
  • IRS Form 8962: To reconcile premium tax credits with reported income, individuals use this form. It's directly linked to the information provided on the 1095-A.
  • State Health Insurance Forms: Some states issue their own health insurance forms similar to 1095-A, which report coverage and may be required for state tax returns.
  • Health Insurance Marketplace Statements: These documents provide enrollment information and coverage details for individuals, similar to what is outlined in the 1095-A.
  • Medicare Summary Notice: For Medicare beneficiaries, this document summarizes services covered and costs, similar in that it provides coverage details to the beneficiary.

Dos and Don'ts

When filling out the IRS 1095-A form, it is essential to be accurate and careful. Here are some important dos and don'ts to keep in mind.

  • Do verify your personal information, ensuring your name, address, and Social Security number are correct.
  • Do check the coverage details for accuracy, confirming the start and end dates of your health insurance.
  • Do use the information from your health insurance provider to complete the form accurately.
  • Do keep a copy of the completed form for your records.
  • Don't leave any blanks on the form; fill in all required fields.
  • Don't submit the form without double-checking for errors or missing information.

By following these guidelines, individuals can help ensure their 1095-A is filled out correctly and submitted on time.

Misconceptions

The IRS 1095-A form is an important document for those who purchase health insurance through the Health Insurance Marketplace. Unfortunately, misconceptions about this form can lead to confusion. Here are ten common misunderstandings about the 1095-A form explained:

  1. Misconception 1: The 1095-A is only for certain taxpayers.

    This form is required for anyone who purchased health insurance through the Health Insurance Marketplace, regardless of their tax situation.

  2. Misconception 2: You don’t need a 1095-A if you didn’t use the Marketplace.

    If you obtained health coverage through an employer or another source, you will not receive a 1095-A. However, you may receive different forms regarding your coverage.

  3. Misconception 3: The 1095-A is only for reporting tax credits.

    The form provides information not just about tax credits, but also details about your health coverage and who was covered.

  4. Misconception 4: It is optional to include the 1095-A with your tax return.

    Including this form is essential if you've received premium tax credits and you must attach it to your tax return.

  5. Misconception 5: You can ignore errors on your 1095-A.

    Correcting any inaccuracies is crucial. Errors can affect your tax credits and overall tax return.

  6. Misconception 6: The 1095-A is the same as the 1095-B or 1095-C.

    These forms serve different purposes. The 1095-B and 1095-C relate to other types of health coverage, usually provided by employers.

  7. Misconception 7: You will receive a 1095-A automatically.

    While the Marketplace will send this form if you're eligible, it is your responsibility to ensure it is accurate and received.

  8. Misconception 8: The 1095-A shows all your health care costs.

    The form does not provide complete details about all health costs; it only summarizes coverage and amounts paid for premiums.

  9. Misconception 9: You only need the 1095-A if you owe money.

    Even if you expect a refund, you still need this form to correctly complete your tax return if you had Marketplace coverage.

  10. Misconception 10: Filing taxes without your 1095-A is acceptable.

    Filing your taxes accurately requires including the 1095-A if you had Marketplace insurance. Failure to do so can result in delays or penalties.

Understanding these points can help you navigate tax season more confidently and avoid potential issues. Always consider reaching out for help if you're uncertain about any aspect of your tax forms or health coverage.

Key takeaways

When dealing with the IRS 1095-A form, individuals should keep several important points in mind. This form provides essential information regarding health coverage obtained through the Marketplace. Here are some key takeaways:

  • The 1095-A form is sent by the Health Insurance Marketplace to individuals who enrolled in a health plan.
  • Ensure that all information on the form is accurate; this includes names, coverage periods, and premiums paid.
  • The form is necessary for filing your federal tax return, as it helps determine eligibility for premium tax credits.
  • If you didn't receive your 1095-A or if it contains errors, contact the Marketplace to request a correction.
  • Keep the form for your records even after filing, as it may be needed for future reference or audits.
  • Be aware of the deadlines; the 1095-A should be received by January 31 of the following year.

Understanding these points can simplify the process of managing your health insurance tax documents and ensure compliance with IRS requirements.

More PDF Forms