What the form is
Form 1095-A, the Health Insurance Marketplace Statement, is a record of your marketplace coverage for the year. For each month it shows three numbers:
| Column | What it is |
|---|---|
| Monthly enrollment premium | The full premium of the plan you had |
| Second lowest cost silver plan (SLCSP) premium | The benchmark the credit is calculated from |
| Monthly advance payment of premium tax credit | What the government paid your insurer on your behalf |
It also lists who was covered and when. You do not send the form to the IRS. You use its numbers to fill in Form 8962, which does go with your return.
Only people with a marketplace plan, a Qualified Health Plan, get a 1095-A. If you were moved from the Essential Plan to a marketplace plan on July 1, 2026, when the 200–250% tier ended, you will get one covering the months from July. What happened to that tier.
When it arrives, and where to look
Marketplaces must send Form 1095-A by January 31. Look in the mail and in your NY State of Health account. If you cannot find it by early February, call 1-855-355-5777 and ask for a copy. Do not file without it: an estimate from memory is how returns end up wrong.
If you changed plans during the year, or different people in the household were on different plans, you can receive more than one 1095-A. You need all of them.
Reconciling: what Form 8962 does
During the year, the credit was paid in advance based on the income you estimated when you applied. On the tax return, Form 8962 recalculates the credit from the income you actually had, month by month, and compares the two.
- If you received less credit than you were owed, the difference comes back to you as a refund or a lower tax bill.
- If you received more than you were owed, you pay the difference back with your return.
If a credit was paid on your behalf, you must file and attach Form 8962, even if your income would not otherwise require a return. Not reconciling can put your advance credit for future years at risk. How the credit is calculated.
Why the 2026 return is different
Until now, households with income under 400% of the federal poverty level had a cap on how much excess credit they had to pay back. Federal law passed in July 2025 removed that cap starting with the 2026 tax year. The return you file in 2027 is the first where the entire overpayment comes back as tax.
That makes one habit expensive: an income change you did not report. A raise, a second job, a spouse’s new income, a lump sum. Each can mean that the credit you received during 2026 was larger than you were owed, and the whole difference is now due.
For 2027 coverage, the fix is simple and it is available now: when you renew or enroll for 2027, estimate income honestly, and report changes within 30 days when they happen. When your income changes.
If the form is wrong
Check four things before you file:
- The months. Coverage should appear for every month you had it, and none you did not.
- The people. Everyone covered should be listed, and no one who was not.
- The premium. It should match what your plan charged before the credit.
- The advance credit. It should match what your plan’s statements showed as paid on your behalf.
If anything is wrong, call NY State of Health at 1-855-355-5777 and ask for a corrected Form 1095-A. Filing with a wrong form means correcting the return later.
Questions people ask
What is Form 1095-A?
The statement NY State of Health sends to everyone who had a marketplace plan during the year. It shows the premium, the benchmark silver premium and the tax credit paid in advance, month by month.
When will I get my 1095-A?
Marketplaces must send it by January 31. Look in the mail and in your NY State of Health account, and call 1-855-355-5777 if it has not arrived by early February.
Do I get one for the Essential Plan or Medicaid?
No 1095-A, and nothing to reconcile: those programs do not use the premium tax credit. A 1095-A is only for marketplace plans.
Do I have to file taxes if I had a tax credit?
Yes. If a credit was paid to your insurer during the year, you must file a return with Form 8962, even if your income would not otherwise require one.
Is there still a cap on paying back the credit?
No. Starting with the 2026 tax year, the cap is gone, so any excess advance credit is repaid in full.
My 1095-A is wrong. What do I do?
Call NY State of Health at 1-855-355-5777 and ask for a corrected form before you file.
Sources
- IRS — about Form 1095-A, Health Insurance Marketplace Statement (checked 2026-09-30)
- IRS — about Form 8962, Premium Tax Credit (checked 2026-09-30)
- NY State of Health (checked 2026-09-30)
More in The Health Coverage Calendar for New Yorkers, October 2026 to April 2027
- Your Medicare Advantage Plan Is Leaving: What the October Letter Means in New York — A non-renewal letter means your Medicare plan ends December 31. The window runs to the end of February, and in New York a supplement is open to you anyway.
- January to March in a Medicare Advantage Plan: The One Change You Still Get — From January 1 to March 31, people in a Medicare Advantage plan get one more change. What it allows, what it does not, and why New York makes going back easier.
- Missed Medicare Part B? The January Window, and the Route Around It — Missed your first chance at Part B? The General Enrollment Period runs January 1 to March 31. When coverage starts, what the penalty costs, and the savings-program route.
This page explains how the system works. It is not medical advice. More.