Form 1095-A and the Premium Tax Credit for 2025: What to Check
Published November 4, 2026
If you had health insurance through a Health Insurance Marketplace in 2025, you may have received Form 1095-A, Health Insurance Marketplace Statement. It is a record of your coverage. It is not a tax bill, and getting it does not mean you owe tax. You use it to figure the premium tax credit on Form 8962. IRS: About Form 1095-A
When you should receive it
The Marketplace must send Form 1095-A by January 31, 2026, for coverage in 2025. The IRS says that if you expect a form and it has not arrived by early February, you should contact the Marketplace where you enrolled. IRS: Instructions for Form 1095-A (2025)
What the form shows
- Part I: the Marketplace, the insurance company, the policy number, and the start and end dates of coverage.
- Part II: each person covered by the policy.
- Part III: one line for each month. Column A is the monthly enrollment premium. Column B is the premium for the second lowest cost silver plan (SLCSP), which the Marketplace used to figure your subsidy. Column C is the advance payment of the premium tax credit that was paid to your insurer for that month.
The Part III amounts are added together on line 33. Column C matters most for your return, because it shows how much of your premium was paid in advance on your behalf. IRS: Form 1095-A (2025)
How Form 8962 uses it
Form 8962, Premium Tax Credit, compares two amounts. The first is the credit you can claim for 2025, based on your household income and your actual premiums. The second is the advance payment amount that was paid during the year.
- If the credit you can claim is larger, the difference can increase your refund or lower the tax you owe.
- If the advance payments are larger, you may need to repay part of the difference. For 2025, the repayment limits on Form 8962 still apply. They depend on your income. IRS: news release IR-2025-127 says the removal of those limits starts with tax years beginning after December 31, 2025.
IRS: Instructions for Form 8962 (2025)
Compare the months
Part III has one row for each month of coverage. Compare the months listed with the months you actually had the plan, and check that the policy dates in Part I match your insurer's letters. Many people skip this step because the form looks like a notice. Treat it as an input. Each Part III amount feeds Form 8962, so a wrong premium or a missing month can change your credit.
If a month is missing, or a date is wrong, contact the Marketplace and ask for a corrected form before you file. Do not guess the numbers.
Common questions
I did not get the form. What now? Contact the Marketplace where you enrolled. Keep your premium payment records and any letters from your insurer while you wait.
Someone else in my household was on the plan. The form goes to the tax filer named when the person enrolled. That person can give a copy to another taxpayer who needs the information to complete Form 8962.
I received a corrected form. Use the form that has the CORRECTED box checked. Do not use the original form for the same policy.
Do I attach Form 1095-A to my return? No. The 2025 form says: do not attach it to your tax return. Keep it for your records.
Steps to take
- Check the names, policy number, and coverage months against your enrollment records.
- Look at Part III, column C, for each month, and find the total on line 33.
- Gather your household income information and your premium records.
- Complete Form 8962 and file it with your Form 1040.
- Keep Form 1095-A with your tax records.
General information, not advice about your return.
Sources: IRS, About Form 1095-A (https://www.irs.gov/forms-pubs/about-form-1095-a); IRS, Instructions for Form 1095-A (2025) (https://www.irs.gov/pub/irs-prior/i1095a--2025.pdf); IRS, Form 1095-A (2025) (https://www.irs.gov/pub/irs-pdf/f1095a.pdf); IRS, Instructions for Form 8962 (2025) (https://www.irs.gov/pub/irs-pdf/i8962.pdf); IRS news release IR-2025-127, Dec. 23, 2025 (https://www.irs.gov/newsroom/irs-updates-frequently-asked-questions-on-the-premium-tax-credit) This is general information, not advice about your specific return.
