Marketplace coverage
Form 1095-A Guide
Read Form 1095-A monthly premiums, benchmark-plan amounts, and advance premium tax credit payments before completing Form 8962.
1095-A
Health Insurance Marketplace Statement
Decision point
Use this guide when
- You or a tax-family member enrolled in a qualified plan through a Health Insurance Marketplace.
- Advance Premium Tax Credit payments helped pay Marketplace premiums.
- You need to claim or reconcile the Premium Tax Credit on Form 8962.
Read the document
Key boxes, columns, and parts
| Location | Label | What it means | Next destination |
|---|---|---|---|
| Part I | Recipient information | Identifies the recipient, spouse, Marketplace, policy, and policy start and termination dates. | Keep with the form records. |
| Part II | Covered individuals | Lists household members covered under the Marketplace policy and their coverage dates. | Keep with the form records. |
| Part III, Column A | Enrollment premiums | Monthly premium for the qualified health plan, excluding benefits the PTC does not cover. | Keep with the form records. |
| Part III, Column B | SLCSP premium | Monthly premium for the applicable second-lowest-cost silver plan used in the PTC calculation. | Keep with the form records. |
| Part III, Column C | Advance PTC payment | Advance credit paid to the insurer for the month. | Form 8962 monthly reconciliation |
Follow the amounts
From source document to tax return
-
1. Check policy and household members
Confirm names, SSNs, policy number, and coverage months.
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2. Review monthly Columns A-C
Check enrollment premiums, benchmark premiums, and advance credit payments.
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3. Correct Marketplace errors first
Contact the Marketplace if the form is incorrect; do not alter the information statement yourself.
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4. Complete Form 8962
Transfer monthly or annual amounts as the Form 8962 instructions require. Open the related tool →
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5. Estimate the reconciliation
Use the ACA Premium Tax Credit calculator for planning, then file from official forms. Open the related tool →
Before filing
Four checks that prevent common errors
- Make sure every Marketplace policy for the tax family is included.
- Do not use Forms 1095-B or 1095-C as substitutes for Form 1095-A PTC amounts.
- Resolve a missing or incorrect second-lowest-cost silver plan amount under Marketplace and IRS instructions.
- Keep Form 1095-A with the return records; do not attach it to the filed return.
Continue the workflow
Related guides and calculators
Common questions
Form 1095-A FAQ
Do I attach Form 1095-A to my return?
No. Use its information to complete Form 8962 and keep Form 1095-A with your tax records.
What is Column B?
It is the applicable second-lowest-cost silver plan premium used as a benchmark in the Premium Tax Credit calculation.
What if Form 1095-A is wrong?
Contact the Marketplace for a corrected form before filing. The IRS advises using accurate Marketplace information to complete Form 8962.