If you had a Marketplace plan with the premium tax credit

1. Find your Form 1095-A, Health Insurance Marketplace^® Statement

• Log into your account (select your 2024 application, not your 2025 application, and select "Tax Forms"). You’ll also get a copy by mail.
• Don’t file your 2024 taxes until you have an accurate 1095-A.
• Learn how to find and use your 1095-A.

2. Make sure your 1095-A is correct — and if not, call us

• Confirm basic information about your health plan and household members on Parts I and II of the form. Find errors? Contact the Marketplace Call Center.
• Make sure the premium for your
  second lowest cost Silver plan (SLCSP)

  Second lowest cost Silver plan
  Affects the premium tax credit if you used it to lower your premiums during the year. Find the SLCSP on Form 1095-A, sent by the Marketplace annually, or use the HealthCare.gov tax tool.
  premium is correct. Learn how to check your SLCSP.
• If it’s not, use our tax tool to get your SLCSP (available in late January).

3. Fill out Form 8962 to "reconcile"

• Use the information from your 1095-A to fill out Form 8962, Premium Tax Credit.
• Use Form 8962 to “
  reconcile

  Reconcile
  Use IRS Form 8962 to find out if you used the right amount of premium tax credit during the year. Use the form to compare the advance amount you use to the amount you qualify for based on your final income. If you used too much, you’ll repay it via taxes. If you used too little, claim the difference as a credit.
  ” your premium tax credit — compare the amount you used in 2024 to lower your monthly plan premium with the actual premium tax credit you qualify for based on your final 2024 income. Any difference will affect your refund or tax owed.
• Get a step-by-step guide to reconciling your premium tax credit.

4. Attach Form 8962 when you file your federal tax return

• But don't attach your 1095-A. Keep it with your other tax documents.

Health care tax resources

Tax guides and tools

• Guide to using Form 1095-A
• IRS information on Form 1095-A
• Step-by-step guide to reconciling your premium tax credit
• Health coverage tax tool (use only if your second lower cost Silver plan is missing or wrong)
• Find help preparing and filing your taxes.
• Protect yourself from tax scams.

Tax forms & instructions

• Form 1040, U.S. Individual Income Tax Return (PDF, 159 KB) and Form 1040 instructions (PDF, 4.2 MB)

More than one type of coverage?

• Marketplace plan without the premium tax credit
• Job-based coverage
• Other coverage
• No coverage