This Form 1095-A 2026 guide explains the IRS Health Insurance Marketplace Statement. Form 1095-A records Marketplace coverage and monthly information used for the premium tax credit calculation. Premiums, benchmark-plan amounts and advance credit payments have different roles. A corrected Marketplace statement can change the reconciliation, so the version used should match the actual coverage information.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 1095-A 2026 does and who prepares it
The Health Insurance Marketplace issues the statement; the taxpayer uses the information when reconciling the premium tax credit.
For the connected reporting route, see Form 8962. Keep the role of that document separate from the task explained on this page.
| Official form | Form 1095-A |
|---|---|
| IRS title | Health Insurance Marketplace Statement |
| Guide period | 2026 |
| Target version | 2026 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the Form 1095-A 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 1095-A 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances.
Records to gather for Form 1095-A 2026
- Marketplace statement.
- Covered household members.
- Monthly premium records.
- Corrected statements.
- Household income information.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 1095-A 2026
- Identify the issuer and recipient. Check which person or entity prepares the information return and which person receives a statement. Use the correct copy and filing route for that role.
- Reconcile the underlying records. Compare the statement with the transaction, payroll, account or payment records. Resolve duplicate reporting and unexplained differences before carrying a total into a return.
- Read boxes and codes separately. Different boxes can describe different tax categories. A gross payment, a taxable amount, a withholding credit and an identifying code should not be combined as if they were one measure.
- Use the correct return treatment. An information return supplies facts. It does not independently establish every deduction, exclusion, credit or final tax result for the recipient.
- Address corrections at the source. Check the issuer correction process for an incorrect statement. If a related tax return has already been filed, review separately whether that return also needs a correction.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
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.
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).
File the annual report with the IRS and furnish the statements to individuals on or before January 31, 2027, for coverage in calendar year 2026.
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 other than a Saturday, Sunday, or legal holiday.
Additional reporting conditions
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.
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 “12/31/2026.” Lines 12–15. Enter the recipient’s address.
Calculations and supporting information
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 “12/31/2026.” Tip: If there are more than five covered individuals, complete one or more additional Forms 1095-A, Part II.
Exceptions and related reporting
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. Add the amounts on lines 21 through 32 and enter on line 33.
Line 10. Enter the date that coverage under the policy started. If the policy was in effect at the start of the year, enter “1/1/2026.”
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Marketplace identifier | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 4 | Recipient’s name | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 7 | Recipient’s spouse’s name | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 10 | Policy start date | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| 13 | City or town | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 33 | Annual Totals | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
A practical example
A household changes Marketplace coverage during the year. Before preparing the credit calculation, the taxpayer compares the statement month by month and checks who was covered. Using one annual total without reviewing changes can miss an allocation or reconciliation issue.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 1095-A 2026
- Do not substitute Form 1095-B or 1095-C for Marketplace premium-credit data.
- Check monthly coverage changes and household allocations.
- Correct a materially wrong Marketplace statement through the Marketplace.
Questions about Form 1095-A 2026
Does receiving or downloading this form mean I must file it?
The Health Insurance Marketplace issues the statement; the taxpayer uses the information when reconciling the premium tax credit. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Do not substitute Form 1095-B or 1095-C for Marketplace premium-credit data. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include Marketplace statement, covered household members, monthly premium records. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.