Corrected Marketplace Form 1095-A X March 2015

 Most consumers enrolled in a Marketplace health plan in 2014 got a Form 1095-A — Health Insurance Marketplace Statement  Consumers need Form 1095-A to fill out and file 2014 federal income tax return March Form 1095-A Corrected Form 1095-A

 Most consumers received a correct Form 1095-A  Some 1095-A statements included the second lowest cost Silver plan for 2015 instead of 2014 The incorrect amount appears in Part III, Column B of the statement The Marketplace will automatically mail these consumers corrected Form 1095-As Late March to early April receipt  Some 1095-As had inaccurate information such as wrong plan, wrong address, or dates of coverage, or didn’t get a Form 1095-A issued Corrections done on case-by-case basis through casework March Form 1095-A Issues Corrected Form 1095-A

 Marketplace contacted consumers affected by the “Silver Plan” issue Phone messages using an auto-dialing service Message in their Marketplace account on HealthCare.gov  Consumers can check their 1095-A through their Marketplace account March Outreach to Consumers Corrected Form 1095-A

 Log in to Marketplace account  Select 2014 application (be sure to choose 2014 coverage application)  Select “Tax forms” from the menu on the left  View or download each Form 1095-A  Form 1095-As are also available with Marketplace messages or Tax Form section March How Consumers Can Check to See if 1095-A Was Affected by the “Silver Plan” Issue Corrected Form 1095-A

March My Account Landing Page Message Message alert only displays if there is a 2014 Application in the account Corrected Form 1095-A

March Consumers Affected Message Display SLCSP corrected forms will be available by late March Corrected Form 1095-A

March Unaffected Consumers Message Display Corrected Form 1095-A

Consumers who got an incorrect Form 1095-A should wait until they get their corrected 1095-A statement to file their 2014 federal income taxes If a consumer can’t wait, and wants to find the amount of the second lowest cost Silver plan that applied to their household in 2014, he/she can: Use the “FIND 2014 SILVER PLAN PREMIUM” tool on HealthCare.gov to find that amount Call the Marketplace Call Center at (TTY: ) and they can help March How to Access Correct Information Corrected Form 1095-A

 If you filed your tax return based on an incorrect Form 1095-A You don’t need to file amended returns as the IRS won’t pursue the collection of any additional taxes based on updated information in the corrected forms  You may choose to file an amended return You may benefit from amending if the 2015 monthly premium for your second lowest cost Silver plan (or “benchmark” plan) is less than the 2014 premium For example, if your original form lists a benchmark premium of $100 and your updated form lists a premium of $200, it may be in your interest to refile You may want to consult with your tax preparer to determine if you’d benefit from filing an amended return March If Affected and Already Filed Taxes Corrected Form 1095-A

 Marketplace consumers who received an incorrect Form 1095-A due to the “Silver Plan” issue notified by Auto-dial call from Marketplace notification Message to their Marketplace account (if they have one)  Can log in to Marketplace Account at HealthCare.gov to check if they are affected  Consumers who didn’t receive or received an incorrect Form 1095-A for other reasons get an updated Form 1095-A when their issue is resolved  All of these consumers should wait for their corrected Form 1095-A before filing their 2014 taxes  Not required to, but may file an amended return if they have already filed taxes using the incorrect statement March Key Points Corrected Form 1095-A