The Internal Revenue Service (IRS) would rather see public exchange plan users send it inaccurate Form 1095-As than no 1095-As.
See also: Meet IRS Form 1095-A
The IRS has decided to expand the relief it announced in February for taxpayers who get inaccurate 1095-A. The February announcement applied to taxpayers who get corrected 1095-As from the exchanges run by the U.S. Department of Health and Human Services (HHS) after filing their 2014 taxes based on the inaccurate 1095-As. The IRS announced it would not require those taxpayers to file amended returns.