The e-File database indicates Form 8962 must be included in the return. The taxpayer, the taxpayer’s spouse if filing jointly, or a dependent claimed on the tax return was enrolled in Affordable Care Act (ACA) Marketplace health insurance and advance payments of the premium tax credit were paid for the coverage. Please resubmit the return with the Form 8962 using the information from your Form 1095-A. If you did not receive or have lost your 1095-A, you can get a copy from the Marketplace through which you obtained coverage. If you think Form 8962 is not required, please resubmit the return with a binary attachment (PDF) containing the heading “ACA Explanation” and explaining why the Form 8962 is not required. Please visit the IRS website at: https://www.irs.gov/newsroom/how-to-correct-an-electronically-filed-return-rejected-for-a-missing-form-8962 for additional information.
TIPS:
- Look at your e-file warning if you use carry forward on the return. If there was a 1095-A in the prior year return but not the current year return, there will be a warning.
- Get on the phone with the taxpayer and the marketplace. Phone numbers for Federal and state marketplaces can be found at Marketplace Phone numbers
- The taxpayer may not have received their 1095-A yet so if you are asking if they received their 1095-A, it is possible they have not.