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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, le Form 8962 with Form 1040, 1040A, or 1040NR. DO NOT use Form 1040EZ.

• If you must reconcile advance payments of the premium tax credit, le 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 can’t ﬁle Form 1040EZ, Form 1040NR-EZ, Form 1040-SS, or Form 1040-PR.

CAUTION

Health Coverage Individual Responsibility Payment

For 2017, you must:

Report Health Care Coverage

Claim a Coverage Exemption

Make a Shared Responsibility Payment

Attach Form 8965 to claim an

Check the Full-year coverage

Make a shared responsibility payment if, for

box on line 11 to indicate that you,

exemption from the requirement

any month in 2017, you, your spouse (if ling

your spouse (if ling jointly), and

to have health care coverage. For

jointly), or anyone you could claim as a

anyone you could claim as a

more information, go to

dependent didn’t have coverage and

dependent had qualifying health

IRS.gov/Form8965.

doesn’t qualify for a coverage exemption.

care coverage throughout 2017.

For more information, go to IRS.gov/SRP.

Health Coverage Reporting

• If you or someone in your family had health coverage in 2017, 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 2018 and Form 1095-B or 1095-C by early March

2018, if applicable. You don’t need to wait to receive your Form 1095-B or 1095-C to le your return. You may rely

on other information about your coverage to complete line 11. Don’t 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 2017, 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 2018. This information may

be relevant if you purchased health insurance coverage for 2017 through the Health Insurance Marketplace

and wish to claim the premium tax credit on Form 1040, 1040A, or 1040NR. (You can’t claim the premium tax

credit on Form 1040EZ.) However, you don’t need to wait to receive this form to le your return. You may rely on

other information received from your employer. If you don’t wish to claim the premium tax credit for 2017, 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.

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Instructions for Form 1040EZ

Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2017 Page 4

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