IRS Health Care Tax Tip 2015-29, April 29, 2015 If you – or anyone in your household – have enrolled for 2015 health coverage through the Health Insurance Marketplace and advance payments of the premium tax credit are paid to your insurance company, it is important that you report changes in circumstances PDF, such as changes in your income or family size, to your Marketplace. Advance payments of the premium tax credit provide financial assistance to help you pay for the insurance you buy through the Marketplace. Having at least some of your credit paid in advance directly to your insurance company will reduce the out-of-pocket cost of the health insurance premiums you’ll pay each month. However, if your situation changes, it is important to notify the Marketplace about any changes in circumstances so that the Marketplace can adjust your advance payment amount. This adjustment will decrease the likelihood of a significant difference between your advance credit payments and your actual premium tax credit. Changes in circumstances that you should report to the Marketplace include, but are not limited to: An increase or decrease in your income Marriage or divorce The birth or adoption of a child Starting a job with health insurance Gaining or losing your eligibility for other health care coverage Changing your residence For the full list of changes you should report, visit Healthcare.gov. If you report changes in your income or family size to the Marketplace when they happen in 2015, the advance payments will more closely match the credit amount on your 2015 federal tax return. This will help you avoid getting a smaller refund than you expected, or even owing money that you did not expect to owe. 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 Related HealthCare.gov(英文) 個人共享責任的條款(英文) 保費稅額抵免優惠 - 基礎知識 可負擔健保法案 - 報稅時會發生什麼(英文) 為報稅季節收集您的健康保險文檔(英文) 為稅務專業人員的ACA資訊中心(英文) 如何更正因缺失的 8962表而被拒絕的電子報稅表?