What this notice is about We’re auditing your tax return and need documentation from you to verify the premium tax credit (PTC) you claimed. We are holding all or part of your refund, pending the result of this audit, because of this discrepancy with your PTC. You must respond within 30 days of the date printed on your letter. What you need to do Provide all necessary documentation within 30 days of the date printed on your notice. Download and review Form 14950, Premium Tax Credit Verification PDF for a list of all the documents you need to provide. Download and complete a copy of Form 8962, Premium Tax Credit. PDF You can use this form to calculate the amount of your PTC and reconcile it with any advance payments of the premium tax credit (APTC). Visit Healthcare.gov/taxes for more information about how to reconcile your premium tax credits. Please send all your documents at the same time and make sure your documents are easy to read to avoid confusion and processing delays. You have three options for sending your documents. Quickly and securely upload your completed Form 8692 and supporting documentation using the Campus Correspondence Exam Document Upload Tool (Exam DUT). If you can’t upload your documentation digitally, you may fax your completed form and supporting documentation to 855-248-1866 using a standard fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. If you are unable to upload your documents digitally and are unable to fax your documents, please mail your documents along with the notice stub at the end of your notice to the address at the top of your notice. What happens next You’ll receive a letter from us with the results of your audit. If the documentation you provide verifies your claim, the letter will inform you that we’ve closed your audit and we will release the amount withheld from your refund. If we request additional information to verify your claimed PTCs, we’ll inform you in an updated audit report. If you need additional time to get your documentation ready, call 866-897-0161. What if you don't respond If you don’t respond within 30 days from the date printed on your notice, we will send you and updated audit report showing the proposed changes to your tax return. This may include additional tax for repayment of the APTC and any applicable penalties and interest. You may want to Review this notice with your tax preparer. Call us for assistance at the toll-free telephone number on the top right corner of your notice. Review the rules for claiming the PTC and make sure that you are eligible for the credit. For additional information, refer to Publication 974, Premium Tax Credit PDF. Frequently asked questions Why did the IRS select my return for audit? While we accept most returns as filed, we select some for examination. We examine (or audit) some federal tax returns to determine if income, expenses, and credits are being reported accurately. We select returns for examination using various methods which can include random sampling, computerized screening, and comparison of information we received such as Forms W-2 and 1095-A. If we selected your return for examination, it doesn’t suggest that you made an error or were dishonest. What do I need to send? Refer to Form 14950 PDF we sent with your notice. It explains what supporting documentation to send. What if I didn't receive a Form 1095-A? Contact the Health Insurance Marketplace for an original or a corrected statement. What if I can't provide the requested documentation? We'll disallow the PTC and send you an examination report showing the proposed changes to your tax return. What if I didn't file a tax return claiming the PTC and someone else is using my name and social security number? Contact us at the number listed on the top right corner of your notice. You can also refer to the IRS identity theft resource page for more information. Can I file my tax return while I am being audited? Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest. Tips for next year Notify the Health Insurance Marketplace about changes in circumstances, such as income and family size changes. Those changes allow the Marketplace to update the information used to determine your expected amount of the PTC and adjust any advance payment amount. Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file. Helpful information Publication 17, Your Federal Tax Return Publication 3498-A, The Examination Process PDF Publication 5120, Facts About the Premium Tax Credit PDF Publication 5152, Report changes to the Marketplace as they happen PDF You can get a transcript of your tax return at Get Transcript. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return PDF. Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
