While most taxpayers will simply need to check a box on their tax return to indicate they had health coverage for all of 2015, there are a few forms and specific lines on Forms 1040, 1040A, and 1040EZ that relate to the health care law.

1. While most taxpayers will simply need to check a box on their
tax return to indicate they had health coverage for all of 2015,
there are a few forms and specific lines on Forms 1040, 1040A,
and 1040EZ that relate to the health care law.
Reporting Health Coverage
on IRS Tax Forms
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2. Here is information about
reporting health coverage:
Form 8965, Health Coverage Exemptions
•Complete this form if you need to claim a coverage exemption on your return 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 to 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 receive
Form 1095-A, Health Insurance Marketplace Statement, which will help complete Form
8962. Wait to file until you receive this form.
•Your health coverage provider or your employer may furnish you with a Form 1095-B, Health
Coverage, or Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. You do
not have to wait to receive 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
To help navigate health coverage
reporting, you should consider filing
your return electronically. Using tax
preparation software is the best and
simplest way to file a complete and
accurate tax return as it guides you
through the process and does all the
math. Check with your trusted tax
preparer for more information on e-
filing.

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