Instructions For 1040ez - 2016 Page 4

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Affordable Care Act—
What You Need To Know
Do Not File Form 1040EZ if You Are Claiming the Premium Tax Credit or You Are
Required To Reconcile Advance Payments of the Premium Tax Credit
• If you are claiming the premium tax credit, file Form 8962 with Form 1040, 1040A, or 1040NR. DO NOT use Form 1040EZ.
• If you must reconcile advance payments of the premium tax credit, file Form 8962 with Form 1040, 1040A, or 1040NR. DO NOT
use Form 1040EZ. See Requirement To Reconcile Advance Payments of the Premium Tax Credit below.
Using the correct tax return prevents delays in processing your return and issuing refunds.
TIP
Requirement To Reconcile Advance Payments of the Premium Tax Credit
The premium tax credit helps pay premiums for health insurance purchased from the Marketplace. Eligible individuals
may have advance payments of the premium tax credit made on their behalf directly to the insurance company.
If you or a family member enrolled in health insurance through the Marketplace and advance payments of the premium tax
credit were made to your insurance company to reduce your monthly premium payment, you must attach Form 8962 to
your return to reconcile (compare) the advance payments with your premium tax credit for the year.
If you are filing Form 8962, you cannot file Form 1040EZ, Form 1040NR-EZ, Form 1040-SS, or Form 1040-PR.
CAUTION
Health Coverage Individual Responsibility Payment Increased
If you or someone in your household didn’t have qualifying health care coverage or qualify for a coverage exemption for
one or more months of 2016, the amount of your shared responsibility payment may be larger this year than it was last
year. For 2016, you must:
A
B
C
OR
OR
Report Health Care Coverage
Claim a Coverage Exemption
Make a Shared Responsibility Payment
Check the Full-year coverage
Attach Form 8965 to claim an
Make a shared responsibility payment if, for
box on line 11 to indicate that you,
exemption from the requirement
any month in 2016, you, your spouse (if filing
your spouse (if filing jointly), and
to have health care coverage. For
jointly), or anyone you can or do claim as a
anyone you can or do claim as a
more information, go to
dependent didn’t have coverage and don’t
dependent had qualifying health
IRS.gov/form8965.
qualify for a coverage exemption. For more
care coverage throughout 2016.
information, go to IRS.gov/srp.
Health Coverage Reporting
• If you or someone in your family had health coverage in 2016, the provider of that coverage is required to send you
a Form 1095-A, 1095-B, or 1095-C (with Part III completed) that lists individuals in your family who were enrolled
in the coverage and shows their months of coverage. You may use this information to help complete line 11. You
should receive the Form 1095-A by early February 2017 and Form 1095-B or 1095-C by early March 2017, if
applicable. You do not need to wait to receive your Form 1095-B or 1095-C to file your return. You may rely on
other information about your coverage to complete line 11. Do not include Form 1095-A, Form 1095-B, or Form
1095-C with your tax return.
• If you or someone in your family was an employee in 2016, the employer may be required to send you a Form
1095-C. Part II of Form 1095-C shows whether your employer offered you health insurance coverage and, if
so, information about the offer. You should receive Form 1095-C by early March 2017. This information may
be relevant if you purchased health insurance coverage for 2016 through the Health Insurance Marketplace
and wish to claim the premium tax credit on Form 1040, 1040A, or 1040NR. (You cannot claim the premium tax
credit on Form 1040EZ.) However, you do not need to wait to receive this form to file your return. You may rely on
other information received from your employer. If you don’t wish to claim the premium tax credit for 2016, you don’t
need the information in Part II of Form 1095-C. For more information on who is eligible for the premium tax credit,
see the Instructions for Form 8962.
-4-
Instructions for Form 1040EZ

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