Instructions for Form 1095-A

2025

Instructions for Form 1095-A

Health Insurance Marketplace Statement

Section references are to the Internal Revenue Code

unless otherwise noted.

Department of Health and Human Services Data Services

Hub.

Future Developments

Statements to Individuals

For the latest information about developments related to

Form 1095-A and its instructions, such as legislation

enacted after they were published, go to IRS.gov/

Form1095A.

Additional Information

For information related to the Affordable Care Act, visit

IRS.gov/ACA.

For additional information related to Form 1095-A, visit

IRS.gov/Affordable-Care-Act/Individuals-And-Families/

Health-Insurance-Marketplace-Statements.

General Instructions

Purpose of Form

Form 1095-A is used to report certain information to the

IRS about individuals who enroll in a qualified health plan

through the Health Insurance Marketplace. Form 1095-A

is also furnished to individuals to allow them to take the

premium tax credit, to reconcile the credit on their returns

with advance payments of the premium tax credit

(advance credit payments), and to file an accurate tax

return.

Who Must File

Health Insurance Marketplaces must file Form 1095-A to

report information on all enrollments in qualified health

plans in the individual market through the Marketplace. Do

not file a Form 1095-A for a catastrophic health plan or a

separate dental policy (called a stand-alone dental plan in

these instructions).

When To File

File the annual report with the IRS and furnish the

statements to individuals on or before January 31, 2026,

for coverage in calendar year 2025.

The requirement to furnish a statement to individuals

will be met if the Form 1095-A is properly addressed and

mailed or furnished electronically (if the recipient has

consented to electronic receipt) on or before the due date.

If the regular due date falls on a Saturday, Sunday, or legal

holiday, furnish the statement by the next business day. A

business day is any day that isn't a Saturday, Sunday, or

legal holiday.

How To File

Electronic filing. You must submit the information to the

IRS electronically. Submit the information through the

Oct 8, 2025

Furnishing required information to the individual.

Marketplaces use Form 1095-A to furnish the required

statement to recipients. A separate Form 1095-A must be

furnished for each policy, and the information on the Form

1095-A should relate only to that policy. If two or more tax

filers are enrolled in one policy, each tax filer receives a

statement reporting coverage of only the members of that

tax filer's tax family (a tax family may include the tax filer,

the tax filer’s spouse if the tax filer is filing a joint return,

and the tax filer’s dependents). See the instructions for

line 4 for more information about who is a recipient. Don't

furnish a Form 1095-A for a catastrophic health plan or a

stand-alone dental plan. See the instructions for Part III,

column A.

On Form 1095-A statements furnished to recipients,

filers of Form 1095-A may truncate the social security

number (SSN) of an individual receiving coverage by

showing only the last four digits of the SSN and replacing

the first five digits with asterisks (*) or Xs. Truncation isn't

allowed on forms filed with the IRS.

Statements must be furnished to recipients on paper by

mail, unless a recipient affirmatively consents to receive

the statement in an electronic format. If mailed, the

statement must be sent to the recipient’s last known

permanent address, or if no permanent address is known,

to the recipient’s temporary address.

Consent to furnish statement electronically. The

requirement to obtain affirmative consent to furnish a

statement electronically ensures that statements are sent

electronically only to individuals who are able to access

them. A recipient may provide consent on paper or

electronically, such as by email. If consent is provided on

paper, the recipient must confirm the consent

electronically. An electronic statement may be furnished

by email or by informing the recipient how to access the

statement on a Marketplace’s website (for example, in the

recipient's Marketplace account).

Specific Instructions

Part I—Recipient Information

Line 1. Enter the Marketplace state name or

abbreviation.

Line 2. Enter the number the Marketplace assigned to

the policy. If the policy number is greater than 15

characters, enter only the last 15 characters.

Line 3. Enter the name of the issuer of the policy.

Instructions for Form 1095-A (2025) Catalog Number 63016Q

Department of the Treasury Internal Revenue Service www.irs.gov

Line 4. Enter the name of the recipient of the statement.

This should be the person identified at enrollment as the

tax filer (the person who is expected to file a tax return, to

claim other family members as dependents, and who, if

qualified, would take the premium tax credit for the year of

coverage for their tax family). If the tax filer can't be

identified from the information provided at enrollment (for

example, because no financial assistance was

requested), enter the name of the primary applicant for the

coverage.

Line 5. Enter the social security number (SSN) for the

recipient shown on line 4.

Line 6. Enter the recipient’s date of birth only if line 5 is

blank.

Lines 7, 8, and 9. Enter information about the recipient’s

spouse, if the recipient has one, if advance credit

payments were made for the coverage. Enter this

information even if the advance credit payments were not

made for the spouse's coverage. Enter a date of birth only

if line 8 is blank.

Line 10. Enter the date that coverage under the policy

started. If the policy was in effect at the start of the year,

enter 1/1/2025.

Line 11. Enter the date of termination if the policy was

terminated during the year. If the policy was in effect at the

end of the year, enter 12/31/2025.

Lines 12–15. Enter the recipient's address.

Part II—Covered Individuals

Enter on lines 16 through 20 and columns A through E

information for each individual covered under the policy,

including the recipient and the recipient's spouse, if

covered. If advance credit payments were not made for

any coverage under the policy and a tax family cannot be

identified, enter in Part II information for all covered

individuals. If advance credit payments were made for the

coverage or a tax family can be identified, enter in Part II

information only for covered individuals whom the tax filer

certified at enrollment would be a part of the tax filer's tax

family. Information about individuals enrolled in the same

policy as the tax filer’s tax family who are not members of

that tax family, including children, must be reported on a

separate Form 1095-A.

For each line, enter a date of birth in column C only if

column B is blank. Enter in column D the date the

coverage started for the individual. Enter in column E the

date of termination if the individual's coverage was

terminated during the year. If the coverage was in effect at

the end of the year, enter 12/31/2025.

Tip: If there are more than five covered individuals,

complete one or more additional Forms 1095-A, Part II.

Part III—Coverage Information

Enter information in Part III, lines 21 through 32, for each

month of coverage. This information is determined on a

monthly basis and may change during the year if there is a

change in enrollment or other circumstances that affect

eligibility for, or the amount of, the premium tax credit.

Total the amounts on lines 21 through 32 and enter on

line 33.

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Column A. Enter the total monthly enrollment premiums

for the policy in which the covered individuals enrolled.

Include only the premiums allocable to essential health

benefits. If a covered individual is enrolled in a

stand-alone dental plan, include the portion of the

premiums for the stand-alone dental plan that is allocable

to pediatric dental coverage in the total monthly

enrollment premiums. If more than one Form 1095-A is

filed for coverage of the recipient’s family for the same

months because, for example, a family member enrolled

in a separate policy, include the portion of the premium for

pediatric dental coverage in the amount in column A on

only one Form 1095-A. If more than one tax filer is

enrolled in a policy, report on each tax filer’s Form 1095-A

only those enrollment premiums allocated to that tax filer.

In a month where premiums are not fully paid, you still

need to enter the full amount of the monthly premiums in

the following circumstances.

• It is the first month of a grace period for the enrollees.

• The monthly premium payment threshold has been met

and a qualified health plan provides coverage.

• A state department of insurance has issued an order

prohibiting the issuer from terminating coverage for the

month during a declared emergency.

For other months where the monthly premiums were not

fully paid, enter a -0- for that month. If an individual

terminates coverage before the last day of a month, do not

include any refunded premiums in the amount reported in

that month's column. If the issuer provided a premium

credit, reduce the amount of monthly enrollment premium

by any premium credit received during that month.

Column B. Enter the premiums for the applicable second

lowest cost silver plan (SLCSP) that was used as a

benchmark to compute monthly advance credit payments.

If advance payments were made, the applicable SLCSP

for a month is the SLCSP that applies to individuals in Part

II who were identified, at enrollment, as members of the

tax filer's tax family (the tax filer, the tax filer's spouse if the

tax filer is filing a joint return, and any dependents of the

tax filer) and who are enrolled in the coverage on the first

day of the month and are not eligible for other health

coverage for that month. However, if an individual enrolls

in coverage and the enrollment is effective on the date of

the individual's birth, adoption, placement in foster care, or

on the effective date of a court order, the individual should

be considered to have enrolled on the first day of the

month for purposes of the applicable SLCSP premium

reported in column B. If all covered individuals enroll after

the first of the month, and no individual's coverage is

effective on the date of the individual's birth, adoption,

placement in foster care, or on the effective date of a court

order, enter -0- in column B for that month. If more than

one Form 1095-A is filed for coverage of a tax filer’s family

for the same month (for example, because members of

the family were split among several policies), enter the

SLCSP premium that applies to all the family members

who were enrolled in any policy on the first of the month

and who were not eligible for other health coverage for

that month. Enter this SLCSP premium in column B on

each Form 1095-A.

In some cases, the information provided at enrollment

may not indicate which covered individuals are members

Instructions for Form 1095-A (2025)

of the recipient's family and are not eligible for other health

coverage. (Such information may not be provided, for

example, because no financial assistance was

requested.) If this is the case, and if the Marketplace has

provided a tool for determining the applicable SLCSP

premium for the year of coverage at the time of filing the

tax return, leave column B blank. If the Marketplace has

not provided a tool for determining the applicable SLCSP

premium, enter the premiums for the SLCSP that would

apply to all individuals identified in Part II as covered for

the month.

In a month where premiums are not fully paid and

advance credit payments are made, you must report the

SLCSP premium that would apply as if the enrollment

premiums had been paid in full for the following situations.

• It is the first month of a grace period for the enrollees.

• The monthly premium payment threshold has been met

and a qualified health plan provides coverage.

• A state department of insurance has issued an order

prohibiting the issuer from terminating coverage for the

month during a declared emergency.

In other months where monthly premiums are not fully

paid, report $0 as the SLCSP premium. For purposes of

the SLCSP premium, if an individual is enrolled on the first

day of the month, but terminates coverage before the last

day of the month, report in Column B as if the individual

was enrolled for the entire month.

Column C. Enter the amount of advance credit payments

for the month. If more than one Form 1095-A is filed for

coverage of a tax filer’s family for the same months, enter

only the advance credit payment amount allocated to the

policy reported on this Form 1095-A. If the tax filer’s family

is also enrolled in a stand-alone dental plan, any advance

credit payments allocated to the stand-alone dental plan

should be added to the advance credit payments

allocated to one of the policies reported on a Form

1095-A.

Void Statements

If a Form 1095-A was sent for a policy that shouldn't be

reported on a Form 1095-A, such as a stand-alone dental

plan or a catastrophic health plan, send a duplicate of that

Form 1095-A and check the VOID box at the top of the

Instructions for Form 1095-A (2025)

form. Provide this information to the IRS and to the

recipient of the statement as soon as possible after

discovering that the statement was sent in error.

Correction to Information Reported

Report corrected information on the Form 1095-A to the

IRS and to the recipient as soon as possible after

discovering that information reported is incorrect. Check

the CORRECTED box on the top of the form.

Privacy Act and Paperwork Reduction Act Notice. We

ask for the information on this form to carry out the Internal

Revenue laws of the United States. You are required by

the Internal Revenue Code to give us the information. We

need it to ensure that taxpayers are complying with these

laws and to allow us to figure and collect the right amount

of tax.

You are not required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its

instructions must be retained as long as their contents

may become material in the administration of any Internal

Revenue law. Generally, tax returns and return information

are confidential, as required by section 6103.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

Preparing the form . . . . . . . . . . . .

3 min.

If you have comments concerning the accuracy of

these time estimates or suggestions for making this form

simpler, we would be happy to hear from you. You can

send us comments from IRS.gov/FormComments. Or you

can write to the Internal Revenue Service, Tax Forms and

Publications Division, 1111 Constitution Ave. NW,

IR-6526, Washington, DC 20224. Don't send the form to

this office.

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