IRS Issues Guidance and Forms for Reporting 2014 Premium Tax Credits

IRSThe IRS has released a number of resources for taxpayers preparing to report health insurance on their 2014 tax returns for the first time. According to the press release, the “vast majority” of taxpayers will just need to check a box on their tax returns indicating that they had health coverage in 2014. However, as explained in Publication 5187, individuals who had minimum essential coverage through an Exchange or did not have health coverage in 2014 will have different reporting requirements.


Form 1095-A Health Insurance Marketplace Statement
Form 1095-A Instructions
Form 1095-A FAQs
Form 8962 Premium Tax Credit (PTC)
Form 8962 Instructions
Form 8965 Health Coverage Exemptions
Form 8965 Instructions
Publication 5187 Health Care Law: What’s New for Individuals & Families
Press Release Statements by Secretary Lew & Secretary Burwell on Preparing for the Upcoming Tax Season