IRS Health Care Tax Tip 2016-62, July 27, 2016 If you filed for an extension of time to file your 2015 federal tax return and you also chose to have advance payments of the premium tax credit made to your coverage provider. If you fall into this category, it’s important you file your return sooner rather than later. Here are four things for these taxpayers to know: If you got a six-month extension of time to file, you do not need to wait until this fall to file your return and reconcile your advance payments. You can – and should - file as soon as you have all the necessary documentation. You must file to ensure you can continue having advance credit payments paid on your behalf in future years. If you do not file and reconcile your 2015 advance payments of the premium tax credit by the Marketplace’s fall re-enrollment period – even if you filed for an extension – you may not have your eligibility for advance payments of the PTC in 2017 determined for a period of time after you have filed your tax return with Form 8962. Advance payments of the premium tax credit are reviewed in the fall by the Health Insurance Marketplace for the next calendar year as part of their annual re-enrollment and income verification process. Use Form 8962, Premium Tax Credit, to reconcile any advance credit payments made on your behalf and to maintain your eligibility for future premium assistance. Remember that filing electronically is the easiest way to file a complete and accurate tax return. Electronic filing options include free Volunteer Assistance, IRS Free File, commercial software and professional assistance. For more information, visit the Claiming the Credit and Reconciling Advance Credit Payments web page on IRS.gov/aca. Subscribe to IRS Tax Tips Follow IRS on Social Media Visit the Health Care playlist on the IRS YouTube channel Health care tax tips Health Care Tax Tips Health Care Tax Tips - December 2016 Health Care Tax Tips - November 2016 Health Care Tax Tips - October 2016 Health Care Tax Tips - September 2016 Health Care Tax Tips Related HealthCare.gov (tiếng Anh) Quy định trách nhiệm chung của cá nhân (tiếng Anh) Tín thuế bảo phí - Khái niệm cơ bản (tiếng Anh) Đạo luật Chăm sóc Giá phải chăng - Điều gì sẽ xảy ra khi khai thuế (tiếng Anh) Thu thập Tài liệu Bảo hiểm Sức khỏe của Quý vị cho Mùa Khai Thuế (tiếng Anh) Trung tâm Thông tin ACA dành cho Chuyên gia Thuế (tiếng Anh) Cách sửa tờ khai đã nộp bằng điện tử bị từ chối do thiếu Mẫu 8962
