If you had Marketplace coverage at any point during 2023, you must file your taxes and
How you find out if you used the right amount of premium tax credit during the year. To reconcile, you compare two amounts: the premium tax credit you used in advance during the year; and the amount of tax credit you qualify for based on your final income. You’ll use IRS Form 8962 to do this. If you used more premium tax credit than you qualify for, you’ll pay the difference with your federal taxes. If you used less, you’ll get the difference as a credit.
Refer to glossary for more details.
your premium tax credit.
Use Form 1095-A to complete IRS tax Form 8962 and reconcile your 2023 premium tax credit when you file your 2023 taxes if you qualified for or used the premium tax credit. Once you do, you may:
- Owe taxes if you used more of the than you qualified for in 2023. You'll have to report the excess amount on your 2023 tax return by filing Form 8962, Premium Tax Credit (PDF, 110 KB).
A tax credit you can use to lower your monthly insurance payment (called your “premium”) when you enroll in a plan through the Health Insurance Marketplace®. Your tax credit is based on the income estimate and household information you put on your Marketplace application.
Refer to glossary for more details.
- Get a refund or lower the amount of taxes you owe if you used less of the premium tax credit you qualified for or got an increase in the premium tax credit when you reconciled. You still need to include Form 8962 with your tax return.
- Have to resubmit your 2023 tax return if you filed electronically but it was rejected for a missing Form 8962. You'll need to complete Form 8962 or an explanation for why you're missing the form, and attach it when you refile. Learn how to fix it and correctly file electronically.
Notice:
Get your 1095-A form
Your 1095-A should come by mail by mid-February. It may be in your Marketplace account anytime from mid-January to February 1. Log into your account, select your 2023 application, and then select “Tax Forms” to get your form. Learn what to do with your 1095-A.
If your tax return was rejected for not having Form 8962 and you didn't have Marketplace coverage in 2023, contact the Marketplace Call Center. We'll help you get a voided Form 1095-A to include with your tax return.
Next steps & tax forms
Select the type of health coverage you had in 2023 to get details about filing your taxes. More than one type of coverage may apply for you or your household.
- Marketplace plan with the premium tax credit - You enrolled in a health plan through the Marketplace and used premium tax credits to lower your monthly payments.
- Marketplace plan without the premium tax credit - You enrolled in a Marketplace plan but paid full price – because you either didn’t qualify for a premium tax credit or didn’t apply for one.
- Job-based health coverage - You had health coverage through a job, a retiree health plan, COBRA, or the Small Business Health Options Program (SHOP).
- Other health coverage - You bought a plan outside the Marketplace or were covered by Medicare, Medicaid, the Children’s Health Insurance Program (CHIP), or another source.
- No health coverage - You had no health coverage for all or most of 2023.
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