Form 1095-A: Health Insurance Marketplace Statement Explained
Form 1095-A is the Health Insurance Marketplace Statement: Marketplaces furnish it to individuals who enroll in a qualified health plan through the Marketplace, and the IRS says it gives them the information to take the premium tax credit and to reconcile advance payments of the credit on Form 8962. The form itself says not to attach it to the tax return. The 2025 Instructions for Form 1095-A set January 31, 2026, for coverage in 2025. Each part of the form, the VOID and CORRECTED boxes, and what HealthCare.gov says about errors are below.
Maintained by Archie Chang · Sources checked against IRS text on November 2, 2026 · Methodology & sources
Who gets Form 1095-A and when
The IRS About page and the instructions give the purpose of the form in nearly the same words:
“Health Insurance Marketplaces furnish Form 1095-A to:
IRS to report certain information about individuals who enroll in a qualified health plan through the Health Insurance Marketplace.
Individuals to allow them to:
take the premium tax credit,
reconcile the credit on their returns with advance payments of the premium tax credit (advance credit payments), and
file an accurate tax return.”
“Form 1095-A is used to report certain information to the IRS about individuals who enroll in a qualified health plan through the Health Insurance Marketplace. Form 1095-A is also furnished to individuals to allow them to take the premium tax credit, to reconcile the credit on their returns with advance payments of the premium tax credit (advance credit payments), and to file an accurate tax return.”
The instructions for the Marketplaces say which coverage is reported and how the forms are split up:
“Health Insurance Marketplaces must file Form 1095-A to report information on all enrollments in qualified health plans in the individual market through the Marketplace. Do not file a Form 1095-A for a catastrophic health plan or a separate dental policy (called a stand-alone dental plan in these instructions).”
“A separate Form 1095-A must be furnished for each policy, and the information on the Form 1095-A should relate only to that policy.”
“If two or more tax filers are enrolled in one policy, each tax filer receives a statement reporting coverage of only the members of that tax filer's tax family (a tax family may include the tax filer, the tax filer’s spouse if the tax filer is filing a joint return, and the tax filer’s dependents).”
For coverage in 2025 the instructions gave the date below, and the IRS Questions and Answers and HealthCare.gov described when the form arrives:
“File the annual report with the IRS and furnish the statements to individuals on or before January 31, 2026, for coverage in calendar year 2025.”
“If the regular due date falls on a Saturday, Sunday, or legal holiday, furnish the statement by the next business day.”
“If you purchased coverage through the Marketplace you should receive Form 1095-A, Health Insurance Marketplace Statement from your Marketplace by early February.”
“If anyone in your household had a Marketplace plan (except a Catastrophic plan) in 2025, you should get Form 1095-A, Health Insurance Marketplace® Statement, in the mail by mid-February. It comes from the Marketplace, not the Internal Revenue Service (IRS).
If you enrolled through HealthCare.gov, your form may be available in your Marketplace account as early as mid-January.
If you enrolled through a state Marketplace, your form will come from them.”
Form 1095-A, line by line
The table uses the 2026 Form 1095-A (catalog number 60703Q, created 5/12/26), which is the form for coverage in 2026. The 2025 Form 1095-A we also retrieved has the same three parts and the same line numbers, 1 through 33. Each row gives the wording printed on the form and, where Page 2 of the form (Instructions for Recipient) covers the line, that text.
| Line | As printed on the form | Instructions for recipient on the form |
|---|---|---|
| Part I, 1–15 | Part I Recipient Information | 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. |
| 1 | Marketplace identifier | Line 1. This line identifies the state where you enrolled in coverage through the Marketplace. |
| 2 | Marketplace-assigned policy number | 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. |
| 3 | Policy issuer’s name | Line 3. This is the name of the insurance company that issued your policy. |
| 4 | Recipient’s name | 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. |
| 5 | Recipient’s SSN | 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. |
| 6 | Recipient’s date of birth | Line 6. A date of birth will be entered if there is no SSN on line 5. |
| 7–9 | Recipient’s spouse’s name; Recipient’s spouse’s SSN; Recipient’s spouse’s date of birth | 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. |
| 10–11 | Policy start date; Policy termination date | Lines 10 and 11. These are the starting and ending dates of the policy. |
| 12–15 | Street address (including apartment no.); City or town; State or province; Country and ZIP or foreign postal code | Lines 12 through 15. Your address is entered on these lines. |
| Part II, 16–20 | Part II Covered Individuals | 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. […] |
| Part III, 21–33 | Part III Coverage Information | 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. |
| 21–32, column A | Monthly enrollment premiums | 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. See the instructions for Form 8962, Part II, on how to complete Form 8962 if zero is reported for 1 or more months. |
| 21–32, column B | Monthly second lowest cost silver plan (SLCSP) premium | 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, the information is incorrect, or the information is reported as zero. |
| 21–32, column C | Monthly advance payment of premium tax credit | 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. |
| 33 | Annual Totals | 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. |
The Instructions for Recipient open with who must act on the form and what the form is for:
“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.”
“Do not attach to your tax return. Keep for your records.”
“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. If you think the information is incorrect, or if you think you should not have received a Form 1095-A because neither you nor anyone else in your family was enrolled in Marketplace health insurance, please contact your Marketplace Call Center.”
“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.”
They add two points about Part II, the covered individuals:
“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 there are more than five individuals covered by a policy, you will receive one or more additional Forms 1095-A that continue Part II.”
Part III: columns A, B and C
Part III has the amounts that feed Form 8962. The recipient instructions explain a month where only column C has an amount, and the instructions for the Marketplaces say what column A includes:
“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.”
“Column A. Enter the total monthly enrollment premiums for the policy in which the covered individuals enrolled. Include only the premiums allocable to essential health benefits.”
HealthCare.gov’s page on using the form adds why column A can be different from the premium paid:
“The "monthly enrollment premium" on Form 1095-A (Part III, Column A) may be different from the monthly premium you paid.”
“This doesn't always mean this amount is wrong because:
Your plan included benefits in addition to the essential health benefits required by the health care law, like adult dental or vision benefits. In this case, the monthly enrollment premium on your Form 1095-A may show only the amount of your premium that applied to essential health benefits.
You or a household member started or ended coverage mid-month. In this case, your Form 1095-A will show only the premium for the parts of the month you had coverage.
You were enrolled in a stand-alone dental plan and a dependent under 18 was enrolled in it. In this case, the monthly enrollment premium on your Form 1095-A may be higher than you expect because it includes a portion of the dental plan premiums for pediatric benefits.”
The VOID and CORRECTED boxes
The two boxes at the top of the form change which statement is used. The form’s instructions and HealthCare.gov say this:
“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.”
“If you get a “Voided” form, don’t use it to file your taxes. But, you may want to keep it in case you need to show the IRS that your coverage was canceled.”
Errors and corrections
The IRS Questions and Answers say the IRS cannot answer questions about the information on a Form 1095-A. HealthCare.gov’s page, written for 2025 coverage, gives its own steps for errors, and the Form 8962 instructions say when to contact the Marketplace:
“Although the IRS will not be able to answer questions about the information on your Form 1095-A or about missing or lost forms, taxpayers may be able to view and download Form 1095-A by creating an individual IRS Online Account at Irs.gov.”
“For coverage in 2025, the Marketplace is required to provide or send Form 1095-A to the individual(s) identified in the Marketplace enrollment application by January 31, 2026. If you are expecting to receive Form 1095-A for a qualified health plan and you do not receive it by early February, contact the Marketplace.”
“Don’t file your taxes until you have an accurate 1095-A.”
“If your personal information is incorrect, like your name, address, date of birth, or Social Security Number, you don’t need to request a corrected form. You can update that information on the other forms you submit to the IRS.”
“The SLCSP premium is incorrect if:
Part III, Column B has a “0” or is blank for any month someone in your household had the Marketplace plan
You had changes in your household that you didn’t tell the Marketplace about, like having a baby, moving, getting married or divorced, or losing a dependent”
“If the premium is incorrect, use our tax tool to get the correct premium for your second lowest cost Silver plan.”
“Once you have an accurate 1095-A and SLCSP premium, fill out Form 8962, Premium Tax Credit”
“You may need to file an amended return using the information on your corrected 1095-A.”
Frequently asked questions
What is Form 1095-A?
Form 1095-A is the Health Insurance Marketplace Statement. The IRS About page says Marketplaces furnish it to the IRS to report information about individuals who enroll in a qualified health plan through the Marketplace, and to individuals to allow them to take the premium tax credit, reconcile the credit on their returns with advance payments of the premium tax credit, and file an accurate tax return.
Who gets a Form 1095-A, and when?
The Instructions for Form 1095-A (2025) have Marketplaces file it for all enrollments in qualified health plans in the individual market through the Marketplace, with a separate form for each policy, and say not to file one for a catastrophic health plan or a stand-alone dental plan. Those instructions set January 31, 2026, for coverage in calendar year 2025. HealthCare.gov said the form comes in the mail by mid-February and may be in a HealthCare.gov account as early as mid-January, and the IRS Questions and Answers said early February.
Do I attach Form 1095-A to my tax return?
The form says “Do not attach to your tax return. Keep for your records.” Its Instructions for Recipient add that the recipient must complete Form 8962 and file it with the return if any amount other than zero is shown in Part III, column C, or if the recipient wants to take the premium tax credit, whether or not the recipient is otherwise required to file a return.
What do the VOID and CORRECTED boxes mean?
The Instructions for Recipient say that if the VOID box is checked, a Form 1095-A for the policy was sent in error and its information is not used to figure the premium tax credit on Form 8962. If the CORRECTED box is checked, the information on that form is used instead of the original Form 1095-A for the policy.
What do columns A, B and C in Part III show?
Per the form’s Instructions for Recipient: column A is the monthly premiums for the plan, column B is the monthly premium for the second lowest cost silver plan (SLCSP) that the Marketplace determined applies to the family, and column C is the monthly amount of advance credit payments made to the insurance company. HealthCare.gov noted that column A may be different from the monthly premium actually paid, for example when the plan included benefits beyond the essential health benefits.
What if the information on my Form 1095-A looks wrong?
The Instructions for Recipient say to contact the Marketplace Call Center if the information looks incorrect. HealthCare.gov said not to file taxes until you have an accurate 1095-A, that incorrect personal information such as a name or address does not require a corrected form, and that an SLCSP premium of “0” or blank in column B for a month with coverage is incorrect. The IRS Questions and Answers said the IRS cannot answer questions about the information on a Form 1095-A. HealthCare.gov added that an amended return may be needed after a corrected form.
How does Form 1095-A connect to Form 8962?
The Instructions for Recipient say lines 21–33 are used to complete Form 8962, line 11 or lines 12–23, and the Form 1095-A policy number on line 2 goes in box a of Part IV of Form 8962 when that part is completed.
Related IRS form pages and calculators
- Form 8962: Premium Tax Credit and Repaying Advance Credits
- Form 1095-C: Employer Health Coverage Form, Part by Part
- ACA premium tax credit (subsidy) calculator
- Federal poverty level calculator
- Medicaid income limits
- Form 1098-E and the student loan interest deduction
- Form 1098: mortgage interest statement
Sources (checked November 2, 2026): IRS: Form 1095-A (2026), PDF · IRS: Form 1095-A (2025), PDF · IRS: Instructions for Form 1095-A (2025), PDF · IRS: draft 2026 Instructions for Form 1095-A (early release, not for filing), PDF · IRS: About Form 1095-A · HealthCare.gov: How to use Form 1095-A · IRS: Questions and Answers on the Premium Tax Credit · IRS: Instructions for Form 8962 (2025), PDF