Form 1095-A appears when health insurance coverage existed through a Health Insurance Marketplace during the year. It reflects how the Marketplace recorded coverage and any advance payments of the premium tax credit, and it explains how this information later affects tax filing and reconciliation.
What Form 1095-A represents in the system
Form 1095-A is an information statement created by the Health Insurance Marketplace, not by the taxpayer. It records who was covered, for which months, and whether advance premium tax credits were applied. The form is a system snapshot that documents how coverage was administered during the year.
Why this form is generated
The form is generated automatically when Marketplace coverage exists for any month. This includes situations where coverage started or ended midyear, changed during the year, or involved advance credit payments. Receiving the form indicates a normal, expected system process.
If the question is why this form was issued in your situation, see why you received Form 1095-A.
How Form 1095-A is used after it is issued
Information from Form 1095-A is used to reconcile advance premium tax credits and to determine eligibility for the premium tax credit. This happens during tax filing, where the recorded coverage and amounts are matched against income and household information.
The connection between this form and the tax process is explained in how Form 1095-A is used for taxes and in detail in how Form 1095-A connects to Form 8962.
What Form 1095-A does not require
Form 1095-A is not filled out by the taxpayer and is not attached to a tax return. It does not, by itself, create a filing obligation or a penalty. It serves as an official record that may be referenced during tax filing.
If the concern is whether any action is required, see whether you need to do anything with Form 1095-A.
If the form is missing or updated
In some cases the form may not be immediately available, may be reissued, or may be marked as corrected. These situations reflect updates in the Marketplace records rather than an error by the recipient.
Guidance for these scenarios is covered in how to get Form 1095-A or what it means if it was not received and what a corrected or void Form 1095-A means.
How Form 1095-A differs from other 1095 forms
Form 1095-A is used only for Marketplace coverage. Coverage from an employer or other sources is documented on different 1095 forms, which follow separate reporting rules.
The distinction between the different 1095 forms is explained in which Form 1095 you received and why.
For the official description of this document, see IRS Form 1095-A document overview.