Form 1095-A: How to Read It and Use It on Form 8962 (2027 Tax Season)

Updated October 2026 for the 2027 plan year

What is Form 1095-A?

Form 1095-A is the Health Insurance Marketplace Statement. Your Marketplace sends it to you and to the IRS after any year you had a Marketplace plan. It proves your coverage and shows the numbers you need to claim or reconcile the premium tax credit.

If you bought through HealthCare.gov, the form comes from HealthCare.gov. If your state runs its own exchange, such as Covered California or Pennie, the state exchange sends it. The IRS describes the form’s purpose as helping you take the credit, reconcile it and file an accurate return.

The form goes to the “tax filer” named on the application. Each tax household gets its own statement, covering only the people on that household’s return.

1095-A vs 1095-B vs 1095-C

Three different 1095 forms exist, and only one of them goes on Form 8962. The IRS says you don’t need to wait for a 1095-B or 1095-C to file, but you should wait for a 1095-A.

When will you get your Form 1095-A?

Marketplaces must furnish the 1095-A by January 31 after the coverage year. HealthCare.gov enrollees can often download it from their account in mid-January, and the IRS says to expect it by early February. For 2026 coverage, that means January 2027.

The deadline comes from the IRS instructions for 1095-A, which require Marketplaces to file with the IRS and send statements to enrollees by January 31. Paper forms go by mail unless you agreed to get it electronically.

HealthCare.gov says the form may appear in your online account as early as mid-January. Don’t file your federal return until you have it, because Form 8962 needs its exact figures.

How do you download Form 1095-A from HealthCare.gov?

Log in to your HealthCare.gov account, open the application for the coverage year, and choose “Tax forms.” Then download the PDF. The whole process takes a few minutes.

1. Log in at HealthCare.gov.
2. Select the application for the year you are filing for. For the 2027 tax season, that is your 2026 application, not 2027.
3. Select “Tax forms” from the menu on the left.
4. In the 1095-A section, select “Download PDF.”

Can’t find the application? HealthCare.gov has a “Find My Application” tool that uses your application ID, coverage year and state. State exchange customers download their 1095-A from their state exchange account instead.

How do you read Form 1095-A?

The 1095-A has three parts. Part I identifies you and the policy. Part II lists everyone covered. Part III holds the monthly dollar figures you will use on Form 8962, in columns A, B and C.

Lines 21 to 32 show each month from January to December. Line 33 totals the year. The definitions come from the IRS 1095-A instructions.

Column A is usually not what you paid out of pocket. It is the full premium before the advance credit. What you actually paid is roughly column A minus column C.

How do you use Form 1095-A on Form 8962?

Form 8962, Premium Tax Credit, compares the advance credit you received with the credit you actually qualify for based on your final income. You copy columns A, B and C from your 1095-A into Form 8962, and the form calculates whether you get more money back or owe some.

According to the IRS instructions for Form 8962, you use either line 11 (annual totals) or lines 12 to 23 (month by month), not both. Use line 11 only if you had the plan all 12 months and both the premium and the SLCSP premium were the same every month. Otherwise, use the monthly lines.

Form 8962 then works out the result. If your allowed credit is bigger than what was paid in advance, the difference is a net premium tax credit that increases your refund. On the 2025 form it flows to Schedule 3 (Form 1040). If the advance credit was too big, the excess flows to Schedule 2 as additional tax.

Your credit depends on household income as a percentage of the poverty level. Our federal poverty level chart shows those lines, and our guide to how health insurance subsidies work explains the formula.

Who must file Form 8962?

• Anyone who had advance premium tax credit paid for them or a family member. You must file even if your income is below the normal filing threshold.
• Anyone who paid full price for a Marketplace plan and wants to claim the credit now.
• Married couples generally must file jointly to claim the credit. The IRS allows an exception for certain victims of domestic abuse or spousal abandonment.

What if your Form 1095-A is wrong or missing?

If your 1095-A hasn’t arrived by early February, download it from your Marketplace account or contact the Marketplace. If it’s wrong, what you do depends on which part is wrong. Some errors need a corrected form, and some you fix yourself.

These steps come from HealthCare.gov’s 1095-A guide and the Form 8962 instructions. If a corrected form arrives after you file, you may need to amend your return with Form 1040-X.

Getting more than one 1095-A is common. It happens when you changed plans, updated your application, had family members on different plans, or had more than five people on one policy.

Do you have to repay the premium tax credit?

Yes, if your advance credit was more than the credit you qualify for. Starting with tax year 2026, you must repay the full excess. The repayment caps that used to limit how much lower-income households paid back no longer apply.

The IRS confirms the change: “Beginning with tax year 2026, the taxpayer must repay the full amount.” Its premium tax credit Q&A adds that there is no repayment cap for tax years after 2025.

That makes the 2027 tax season the first one without a safety net. Returns for 2026, filed in early 2027, are the first where every dollar of excess credit comes back.

Why people end up owing

• Income came in higher than estimated. A raise, bonus, side income or a spouse’s new job lowers the credit you qualify for.
• Income crossed 400% of the poverty level. For 2026 and 2027 coverage, the credit ends above 400%, so the entire advance credit is repaid.
• Household changed. A marriage, divorce or a child aging out of your tax household changes the math.
• Changes weren’t reported. The Marketplace kept paying the old amount all year.

It also works the other way. If your income came in lower than you estimated, Form 8962 can give you more credit as part of your refund.

What happens if you don’t file Form 8962?

If advance credit was paid for your coverage and you don’t file a return with Form 8962, you can lose advance credits for future years.

The IRS says people who don’t file “will not be eligible for APTC to help pay for your Marketplace health insurance coverage in future years.” Losing APTC can make your 2027 plan suddenly cost full price.

The fix is simple: file your return with Form 8962 attached, even if your income is low. Don’t attach the 1095-A itself; the IRS says to keep these forms with your tax records because the Marketplace reports the data separately. You transfer its numbers onto Form 8962.

What is the 2027 tax-season timeline for Form 1095-A?

For coverage you had in 2026, your 1095-A arrives in January 2027 and your return is due April 15, 2027. Coverage you buy for 2027 is reconciled a year later, on the return you file in 2028.

Open Enrollment dates are for HealthCare.gov states; see Open Enrollment 2027 for state exchange deadlines. A filing extension gives more time to file, not more time to pay what you owe.

How can you avoid owing at tax time?

The best protection is an accurate income estimate and prompt updates. Because repayment caps are gone, it’s worth checking your estimate whenever your income changes during 2027.

1. Estimate 2027 income carefully. Include wages, self-employment profit, unemployment benefits and taxable retirement income. The self-employed guide covers uneven 1099 income.
2. Report changes within the year. HealthCare.gov explains how to report income and household changes.
3. Take less credit up front if unsure. You can apply only part of your credit monthly and claim the rest at tax time.
4. Watch the 400% line. Near the cliff, pre-tax retirement or HSA contributions may lower your income; ask a tax professional.
5. Keep every 1095-A. Store the PDF with your tax records for each year.

Lost a job or had a baby? A life event can also open a Special Enrollment Period to change plans.

Frequently asked questions

Keep learning: 2026 federal poverty level chart, 2027 health insurance subsidies, what changed for ACA subsidies in 2027, how the Marketplace works and how Honesty.AI works.