Some consumers who bought their health coverage through the public exchange system in 2014 or 2015 may have to refile their tax returns.
The Internal Revenue Service explains the rules in a new batch of advice aimed at exchange-plan users who get corrected or voided Form 1095-A health insurance exchange coverage notices for 2014 or 2015.
The Affordable Care Act (ACA) provides a tax credit subsidy for some people who get their health coverage through the ACA public exchange system.
An ACA exchange is supposed to use 1095-A forms to help consumers document whether they bought health coverage through the exchange and how much, if any, subsidy money they received.
Many exchanges reported having trouble sending accurate 1095-A forms to users in a timely fashion for the 2014 benefit year. The IRS says one major error led to 800,000 tax filers receiving inaccurate 1095-A forms for 2014.
This year, managers of many public exchange programs have reported that sending out 1095-A forms for the 2015 benefit year went smoothly.
The Centers for Medicare & Medicaid Services, the agency that runs the HealthCare.gov exchange enrollment system for many states, said in February that it had gotten its 1095-A forms for 2015 out the door.
The executive director of the District of Columbia Health Benefit Exchange Authority reported in May that the D.C. exchange had mailed 16,762 1095-A forms for 2015, corrected 75 in response to requests from consumers and corrected 780 in response to requests from carriers.