Form 1095-A is used during tax filing to evaluate Health Insurance Marketplace coverage and to reconcile or claim the premium tax credit. The form itself is not filed with the tax return, but its information becomes part of the tax calculation process.
How the information enters the tax process
The Health Insurance Marketplace reports the same coverage data shown on Form 1095-A directly to the Internal Revenue Service. During tax filing, this data is matched against the tax return to determine whether advance premium tax credits were correctly applied.
Why the form matters at tax time
If advance payments of the premium tax credit were made, the tax system must compare those payments with the final credit amount based on income and household information. Form 1095-A provides the monthly coverage and payment figures used for that reconciliation.
What the form does not change by itself
Form 1095-A does not automatically create a refund or balance due. It does not replace income documents and does not determine tax liability on its own. It supplies coverage data that the system evaluates alongside the rest of the return.
Where this process is completed
The reconciliation of Marketplace coverage and premium tax credits occurs as part of the tax return workflow, using a separate form designed for that purpose.
The specific connection between Form 1095-A and that reconciliation step is explained in how Form 1095-A connects to Form 8962.
If the question is whether any action is required outside tax filing, see whether you need to do anything with Form 1095-A.
For overall context, return to Form 1095-A overview or consult the official description at IRS Form 1095-A document overview.