Your family may have received multiple Forms 1095-A Health Insurance Marketplace Statements. However, there are only certain instances in which the combined amounts from Column B of those forms should be transferred to the Monthly Calculation section (Lines 12-23) of Form 8962 Premium Tax Credit (PTC). Form 1095-A, Columns A and C will always be combined when transferred to Form 8962, Columns (a) and (f), respectively.

Column B amount should NOT be combined on Form 8962

More than one Marketplace policy in the same state:

If individuals in your family were enrolled in more than one health plan (in the same state and the plans did not change during the year), a Form 1095-A will be issued for each plan. The Marketplace will enter the same Second-Lowest Cost Silver Plan (SLCSP) premium that applies to all members of your coverage family on each Form 1095-A. Therefore, Column B amounts should not be combined. For example, the taxpayer had a self-only Marketplace plan and the spouse had a family plan. The taxpayer and spouse would each receive their own Form 1095-A, but the Column B amount should be the same on both forms. Select "No" when prompted to prevent combining the Column B amounts from both forms on the Form 8962.

Column B amount SHOULD be combined on Form 8962

Taxpayer and spouse got married during the tax year:

If you got married during the tax year, and you and your spouse (or the individuals in you and your spouse's tax families) were enrolled in separate Marketplace health plans prior to the first full month of marriage, you will want to select "Yes" when prompted as this would correctly combine Column B amounts from all Forms 1095-A when transferred to the Form 8962.

Individuals enrolled in Marketplace health plans in different states:

If individuals in your family were enrolled in Marketplace health plans in different states during the tax year, because the SLCSP is different in each state, you will want to select "Yes" when prompted as this would correctly combine the amounts from all Forms 1095-A when transferred to the Form 8962.

Changed health plans during the tax year:

If any individuals in your family changed health plans during the tax year, you will want to select "Yes" when prompted as this would correctly combine the amounts from all Forms 1095-A when transferred to Form 8962. In this instance, each Form 1095-A should only have information listed for the months applicable to the time you were covered under each plan. For example, if you changed plans on March 1st, your first Form 1095-A will have information for January and February, and your second Form 1095-A will have information for March through December.

Entering

If your return contains information from multiple Forms 1095-A AND you need the combined amounts to be transferred to the Monthly Calculation section under Part 2 of Form 8962, follow these steps (if you need help accessing your Forms 1095-A, go to our Form 1095-A - Entering Health Insurance Marketplace Statement in Program FAQ):

1. From within your Form 1095-A, continue with the interview process until you reach the screen titled Health Insurance - PTC - Multiple 1095-As, then click the circle next to Yes.
2. Do this for each form that needs it, then continue with the interview process until you reach the screen titled Health Insurance - PTC - Summary, and view the summary of your premium tax credit.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.