A missing 1095-A comes from the Health Insurance Marketplace, not the IRS, so the client downloads it from their HealthCare.gov or state exchange account or calls the Marketplace. When advance premium credit was paid, Form 8962 needs the form's monthly premium, benchmark premium and advance payment figures, and HealthCare.gov says not to file until the 1095-A is accurate.
Why a return with advance premium credit cannot be filed without the 1095-A
A return for a household that received advance premium tax credit has to include Form 8962, which reconciles the advance payments against the credit the household qualifies for. Form 8962 is filled from the 1095-A. Without the form, the preparer has no official figures for the premiums, the benchmark plan or the payments already made.
The IRS page on claiming the premium tax credit and reconciling advance credit payments (reviewed 9 August 2026) says that when advance payments were made, "you must complete Form 8962" and attach it to the return. The Instructions for Form 8962 for tax year 2025 (reviewed 30 April 2026) add that the return must be filed with Form 8962 "even if you are not otherwise required to file," and that the person who claims a covered individual as a dependent files the form.
The same IRS page describes the cost of skipping reconciliation: a taxpayer who does not file after advance payments were made "may not be eligible for advance credit payments in future years." For a client who relies on that monthly help, a return filed without Form 8962 can affect next year's coverage costs, not only this year's tax.
HealthCare.gov puts the practical rule plainly. Its page on Form 1095-A says, "Don't file your taxes until you have an accurate 1095-A." A firm waiting on the form near the deadline faces the usual choice between extending and filing later; the post on filing an extension because of missing documents walks through that decision, including what an extension does not cover.
The 1095-A is one of several forms a client may assume the firm can get on its own. The post on missing tax documents before filing sorts forms into those a preparer can rebuild from other records and those only the issuer can supply. The 1095-A belongs in the second group.
Where does a client download a missing 1095-A?
A client downloads a missing 1095-A from the account where they applied for coverage: HealthCare.gov for the federal Marketplace, or the state exchange's website for a state Marketplace. The form often appears there before the paper copy. If it does not, the client calls the Marketplace that issued it.
HealthCare.gov accounts
The HealthCare.gov page on Form 1095-A gives the steps. The client logs in, selects the application for the coverage year (for a tax year 2025 return, the 2025 application, not 2026), opens "Tax forms" and chooses "Download PDF" under "Your Form 1095-A." A client who cannot find the application can use "Find My Application" with the application ID, coverage year and state. Clients often open the wrong year, so name the year in the request.
State Marketplaces
HealthCare.gov notes that a client who enrolled through a state Marketplace gets the form from that state Marketplace. The steps differ by state, so the request to the client should name the exchange they used last year. Last year's 1095-A shows the Marketplace state in Part I, which settles the question.
Dates for tax year 2025
The Instructions for Form 1095-A (reviewed 30 April 2026) say Marketplaces must furnish statements "on or before January 31, 2026, for coverage in calendar year 2025." HealthCare.gov says the paper form is mailed by mid-February and may appear in the account as early as mid-January. The Form 8962 instructions say that if the form has not arrived by early February, the client should contact the Marketplace.
Calling the Marketplace
HealthCare.gov lists the Marketplace Call Center at 1-800-318-2596 for a missing form, wrong coverage or household information, or an account the client cannot open. A state Marketplace has its own number.
A 1095-A is not the only form a client may have to fetch from an account themselves. A student's 1098-T often lives in a school portal; the post on a missing 1098-T and education credits covers that one. Retirement payouts work differently, because the plan or custodian mails a 1099-R; see the post on a missing 1099-R and the retirement payout figures.
Reading the 1095-A columns for Form 8962
Part III of the 1095-A has three monthly columns that feed Form 8962. Column A is the monthly enrollment premium, Column B the second lowest cost silver plan premium (the benchmark), and Column C the advance credit payment. Form 8962 copies them into its columns (a), (b) and (f), as annual totals or month by month.
The Form 1095-A instructions define each column. Column A is "the total monthly enrollment premiums" for the policy, limited to premiums for essential health benefits. Column B is the second lowest cost silver plan premium, the benchmark used to compute advance payments. Column C is the advance credit payments made for the month. Lines 21 through 32 hold the twelve months, and line 33 holds the annual totals.
Annual totals or monthly lines
The Form 8962 instructions turn on line 10. If line 10 is "Yes," the preparer completes line 11 with the annual totals from 1095-A line 33: column A into 8962 column (a), column B into (b) and column C into (f). If line 10 is "No," the preparer completes lines 12 through 23 from the monthly 1095-A lines instead, and the instructions say, "Do not use total amounts from Form 1095-A, line 33." Line 10 is "No" when, for example, coverage ran fewer than 12 months, the premium or benchmark changed during the year, or the benchmark figure is missing or wrong. The remaining columns of Form 8962 are figured on the form itself.
A worked 1095-A for a household of three
This example is fictional. The Reyes household (two adults and one child, all names invented) had the same Marketplace policy all of 2025, with no change in premium or benchmark. The figures are example values.
| 1095-A Part III | Monthly (lines 21 to 32) | Annual (line 33) | Form 8962 line 11 |
|---|---|---|---|
| Column A, enrollment premium | $1,450 | $17,400 | Column (a): $17,400 |
| Column B, benchmark silver plan premium | $1,380 | $16,560 | Column (b): $16,560 |
| Column C, advance credit payment | $1,020 | $12,240 | Column (f): $12,240 |
Because coverage ran all twelve months and neither premium changed, line 10 is "Yes" and the annual totals go on line 11. If the Reyes family had dropped coverage after September, line 10 would be "No," and the preparer would carry nine monthly rows to lines 12 through 20, leaving the later months blank.
Before carrying the figures, check Part II. It lists each covered person with a coverage start and end date. A child missing from Part II, or a start date in March when the family says January, changes which months count. The last section of this post covers what to do about that.
1095-A edge case: a corrected or voided form after filing
A corrected 1095-A arrives with the CORRECTED box checked and replaces the original; a voided one arrives with the VOID box checked and means the original should not have been issued. After filing, the IRS generally does not require an amendment for a corrected form, but does for a voided one or unreconciled advance payments.
The Form 1095-A instructions describe both. A corrected form reports updated information to the IRS and the client. A voided form is sent, for example, when a form went out for a policy that should not be reported, such as a stand-alone dental plan.
The IRS page on a corrected, incorrect or voided Form 1095-A (reviewed 16 October 2026) gives the after-filing rules. A taxpayer who filed based on the original form "do[es] not need to file an amended return based on your corrected Form 1095-A," even if more tax would be owed, though the taxpayer may choose to amend. A voided form "generally means that you previously received a Form 1095-A that was issued in error," and a taxpayer who already claimed the credit using the form sent in error should amend. So should a return filed without reconciling advance payments.
HealthCare.gov adds that a voided form should not be used to file, though the client may keep it as proof that coverage was cancelled. If the corrected form arrives before filing, the Form 8962 instructions say to use it instead of the original.
When an amendment is needed, the mechanics are the same as for any corrected information return. The post on a corrected 1099 after filing covers filing Form 1040-X, so this post does not repeat them. Keep the original and the corrected 1095-A side by side in the client file, marked so nobody later enters the superseded figures.
What if the 1095-A shows the wrong household or coverage months?
A 1095-A that shows the wrong household or coverage months has to be fixed by the Marketplace, because only the Marketplace can issue a corrected form. The client calls the Marketplace and asks for a corrected 1095-A. Errors in names or Social Security numbers are different: HealthCare.gov says they do not need a corrected form.
The IRS page on corrected forms lists the changes likely to affect a return: "The number of individuals covered, or their ages, in Part II of the form," and the "Months for which you had coverage in Part III of the form." Changes to names or Social Security numbers "likely do not affect your tax return." HealthCare.gov says the same about personal details and tells taxpayers to update those on their IRS forms instead.
One error the preparer may fix without waiting is a blank or wrong benchmark premium. The Form 8962 instructions say that if the Column B figure is missing or incorrect, the taxpayer must determine the correct amount for every month. HealthCare.gov points to its tax tool for this. That is the only case either source describes where the return proceeds with figures that differ from the form as issued.
For a wrong household or wrong months, the sources point the other way: contact the Marketplace and wait for an accurate form. Filing with the figures as issued, knowing they are wrong, leaves a return that disagrees with the corrected form the IRS will later receive. Record in the client file when the client called, what the Marketplace said, and when the corrected form is expected.
A Marketplace correction can take weeks, and a firm with many Marketplace clients may have several waiting at once. Schema CPA checks each client's documents against last year's return, lists what is still owed and drafts a reminder the firm reviews before sending; the client tracker demo shows how missing items appear on one client's list.