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Form 1095-A columns, missing forms, and corrections

Read enrollment premium, benchmark premium, and APTC by month and obtain a corrected statement before filing.

Ruling
Form 1095-A column A reports enrollment premiums, column B the applicable SLCSP benchmark, and column C APTC. Use the monthly rows when amounts vary and contact the Marketplace about missing or incorrect information.

Reconcile every statement

Download all Forms 1095-A from each Marketplace account. Check names, policy dates, monthly premiums, benchmark amounts, and APTC against enrollment notices and invoices. A void or corrected statement supersedes earlier data as directed.

Do not invent a missing benchmark

Use the official HealthCare.gov tax tool for applicable federal Marketplace years or the state Marketplace process. Household members, ages, location, and months determine the correct benchmark.

Decision example and mistake

Column B is blank for several months, so the filer copies column A. That is not a valid substitute. The mistake is filing from a preliminary statement after the Marketplace has issued a corrected Form 1095-A.

Reconcile the statement before Form 8962

Compare column A enrollment premiums, column B benchmark premiums, and column C APTC with invoices, eligibility notices, and covered-person records for every month. Confirm names, policy numbers, and coverage dates. Do not edit Form 1095-A values by guess when the Marketplace can issue a corrected statement.

Wait for the corrected statement when feasible, then confirm the Marketplace transmitted the same corrected data used on the return.

Filing and enrollment checks

  • Investigate blanks or improbable column B amounts with the official tax tool.
  • Request correction for wrong people, months, premiums, or APTC.
  • Retain both original and corrected statements with the return file.

Continue with

How to find the benchmark Silver premium (SLCSP)When Form 8962 requires monthly calculationsForm 8962 walkthrough: claim and reconcile the PTC

Authorities used for this guide