Corrected Marketplace Form 1095-ACorrected Marketplace Form 1095-AX

March 2015

2

Most consumers enrolled in a Marketplace health plan in 2014 got a Form 1095-A — Health Insurance Marketplace Statement

Consumers need Form 1095-A to fill out and file 2014 federal income tax return

March 2015

Form 1095-A

Corrected Form 1095-A

3

Most consumers received a correct Form 1095-A Some 1095-A statements included the second lowest cost

Silver plan for 2015 instead of 2014• The incorrect amount appears in Part III, Column B of the

statement• The Marketplace will automatically mail these consumers

corrected Form 1095-As • Late March to early April receipt

Some 1095-As had inaccurate information such as wrong plan, wrong address, or dates of coverage, or didn’t get a Form 1095-A issued• Corrections done on case-by-case basis through casework

March 2015

Form 1095-A Issues

Corrected Form 1095-A

4

Marketplace contacted consumers affected by the “Silver Plan” issue• Phone messages using an auto-dialing service • Email• Message in their Marketplace account on

HealthCare.gov Consumers can check their 1095-A through

their Marketplace account

March 2015

Outreach to Consumers

Corrected Form 1095-A

5

Log in to Marketplace account

Select 2014 application (be sure to choose 2014 coverage application)

Select “Tax forms” from the menu on the left View or download each Form 1095-A Form 1095-As are also available with

Marketplace messages or Tax Form section

March 2015

How Consumers Can Check to See if 1095-A Was Affected by the “Silver Plan” Issue

Corrected Form 1095-A

6March 2015

My Account Landing Page Message

Message alert only displays if there is a 2014 Application in the account

Corrected Form 1095-A

7March 2015

Consumers Affected Message Display

SLCSP corrected forms will be available by late March

Corrected Form 1095-A

8March 2015

Unaffected Consumers Message Display

Corrected Form 1095-A

9

Consumers who got an incorrect Form 1095-A should wait until they get their corrected 1095-A statement to file their 2014 federal income taxes

If a consumer can’t wait, and wants to find the amount of the second lowest cost Silver plan that applied to their household in 2014, he/she can:

• Use the “FIND 2014 SILVER PLAN PREMIUM” tool on HealthCare.gov to find that amount

• Call the Marketplace Call Center at 1-800-318-2596 (TTY: 1-855-889-4325) and they can help

March 2015

How to Access Correct Information

Corrected Form 1095-A

10

If you filed your tax return based on an incorrect Form 1095-A • You don’t need to file amended returns as the IRS won’t pursue the

collection of any additional taxes based on updated information in the corrected forms

You may choose to file an amended return • You may benefit from amending if the 2015 monthly premium for your

second lowest cost Silver plan (or “benchmark” plan) is less than the 2014 premium

• For example, if your original form lists a benchmark premium of $100 and your updated form lists a premium of $200, it may be in your interest to refile

• You may want to consult with your tax preparer to determine if you’d benefit from filing an amended return

March 2015

If Affected and Already Filed Taxes

Corrected Form 1095-A

11

Marketplace consumers who received an incorrect Form 1095-A due to the “Silver Plan” issue notified by• Auto-dial call from Marketplace• Email notification • Message to their Marketplace account (if they have one)

Can log in to Marketplace Account at HealthCare.gov to check if they are affected

Consumers who didn’t receive or received an incorrect Form 1095-A for other reasons get an updated Form 1095-A when their issue is resolved

All of these consumers should wait for their corrected Form 1095-A before filing their 2014 taxes

Not required to, but may file an amended return if they have already filed taxes using the incorrect statement

March 2015

Key Points

Corrected Form 1095-A