Question

IRS Letter 12C - Reconciliation of Premium Tax Credit Payments

Accepted Answer

The IRS issues Letter 12C to inform a taxpayer that their return has been received, but additional information is needed in order to process the return. If your Letter 12C indicates that Form 8962, Premium Tax Credit was missing and not attached to your return, you will need to send the completed Form 8962 to the IRS. You do NOT need to amend your return, so there is no need to submit Form 1040-X, Amended Return. Following this process will ensure a faster refund than mailing the 1040-X to the IRS. This procedure only applies to taxpayers who received a 1095-A.

Purpose of Form 8962

Taxpayers who purchased health insurance from the marketplace and had advance payments of the premium tax credit paid directly to their insurance provider are required to reconcile these advance payments on Form 8962 with their tax return. Taxpayers should use the Form 1095-A provided by their marketplace to fill out the Form 8962.

What to send to the IRS

a completed Form 8962
a copy of your Form 1095-A
a newly computed page 2 of your tax return with your original signatures, showing the transferred amount from Form 8962, if applicable.

Where to send requested forms

The IRS mailing address or fax number will appear on the letter 12C. The chart below is provided for your reference.

Location	Address	Fax Number	Location	Address	Fax Number
Austin	IRS 3651 S. Interregional HWY 35 Stop 6121 Austin, TX 78741 ATTN: SP Rejects Team	1-855-204-5020	Kansas City	IRS 333 Pershing Rd. Stop 6120 N-1 Kansas City, MO 64108-4302 ATTN: SP Rejects Team	1-855-892-7588
Cincinnati	IRS 201 W. Rivercenter Blvd. Stop 361 Covington, KY 41011 ATTN: SP Rejects Team	1-855-262-0485	Ogden	IRS 1973 N. Rulon White Blvd. Stop 6121 Ogden, UT 84404 ATTN: SP Rejects Team	1-855-309-9361
Fresno	IRS 5045 E. Butler Ave. Stop 36102 Covingon, KY 41011 ATTN: SP Rejects Team	1-559-456-7233

Example of Letter 12C

The text of letter 12C from the IRS follows:

According to our records, advance payments of the premium tax credit were made for health care coverage from the Health Insurance Marketplace for you or someone listed on your return. You're required to reconcile the advance payment amount on your tax return using Form 8962, Premium Tax Credit, with the premium tax credit you are allowed on your return. If you don't reconcile, you won't be eligible for advance payments of the premium tax credit or cost-sharing reductions to help pay for your Marketplace health insurance coverage in 2017. You should have received a Form 1095-A, Health Insurance Marketplace Statement, from the Health Insurance Marketplace. Refer to the Form 1095-A to complete Form 8962. If you didn't receive a Form 1095-A, visit www.healthcare.gov or your state Marketplace website.

The computation of Form 8962 may lead to a change to your tax return. If so, don't send us a Form 1040-X to amend your return. Send us the following documents:

a completed Form 8962
a copy of your Form 1095-A
a newly computed page 2 of your tax return with your original signatures, showing the transferred amount from Form 8962, if applicable.

If you have questions, you can call us at 1-866-682-7451, extension 568.