IRS Health Care Tax Tip 2015-25, April 9, 2015 The IRS has provided answers to tax filing questions for individuals who have received incorrect Forms 1095-A, Health Insurance Marketplace Statements. If you were enrolled in qualifying Marketplace coverage, filed your return using information from your Form 1095-A, Health Insurance Marketplace Statement, and you later learn that the information on that form was incorrect, you do not need to file an amended return. This is true even if additional taxes would be owed based on the new information. Under the relief provided, the IRS will not pursue the collection of any additional taxes from you based on updated information in the corrected form. This relief applies to tax filers who enrolled through the Federally-facilitated Marketplace or a State-based Marketplace. The following questions are answered on IRS.gov/aca on the Affordable Care Act Questions and Answers page with the title: “Incorrect Forms 1095-A and the Premium Tax Credit.” What relief was announced on March 20, 2015? What additional relief is being announced? How will I know if my Form 1095-A, Health Insurance Marketplace Statement, is wrong or delayed? In addition, the webpage provides specific answers for individuals who have filed their 2014 income tax return and for those who have not yet filed. Subscribe to IRS Tax Tips to get easy-to-read tips via e-mail from the IRS. HealthCare.gov Learn more about the Affordable Care Act. Visit HealthCare.gov HealthCare.gov(영어) 개인 책임 분담 조항(영어) 보험료 세액 공제 - 기초 정보(영어) 의료보험 개혁법 - 세금 신고서 제출시 예상해야 할 것들(영어) 세금신고 기간을 위해 건강보험 관련 자료 모으기(영어) 세무 전문가를 위한 ACA 정보 센터(영어) 양식 8962의 미제출 이유로 거부된 전자로 제출된 신고서 정정하는 방법
