The IRS offers the following tips on Forms 1040, 1040A, and 1040EZ that relate to the health care law:
- Form 8965, Health Coverage Exemptions: Complete this form to claim a coverage exemption or report a Marketplace-granted coverage exemption. Use the worksheet in the Form 8965 Instructions if you need to calculate the shared responsibility payment.
- Form 8962, Premium Tax Credit: Complete this form to claim this credit on your tax return and reconcile advance payments of the premium tax credit.
- Form 1095, Health Care information Forms: If you enrolled in coverage through the Health Insurance Marketplace, you should get Form 1095-A, Health Insurance Marketplace Statement, which will help complete Form 8962. Wait to file until you get this form. Your health coverage provider or your employer may give you a Form 1095-B, Health Coverage, or Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. You do not have to wait to get these forms before your file your tax return.
- Form 1040:
- Line 46: Enter advance payments of the premium tax credit that must be repaid.
- Line 61: Report health coverage or enter individual shared responsibility payment.
- Line 69: Report net premium tax credit if the allowed premium tax credit is more than advance credit payments paid on your behalf.
- Form 1040-A
- Line 29: Enter advance payments of the premium tax credit that must be repaid.
- Line 38: Report health coverage or enter individual shared responsibility payment.
- Line 45: Report net premium tax credit if the allowed premium tax credit is more than advance credit payments paid on your behalf.
- Form 1040-EZ
- Line 11: Report health coverage or enter individual shared responsibility payment.
- Form 1040EZ cannot be used to report advance payments or to claim the premium tax credit.
For more information about the Affordable Care Act and filing your 2015 income tax return visit IRS.gov/aca. VisitIRS.gov for more information on this topic if you file Form 1040-NR or 1040-NR-EZ.