Per the IRS:
If you do not believe you should be required to complete Form 8962 and attach it to your return,
*Numbers and emphasis added for easier readability
To utilize the corrected or voided copy of Form 1095A, the customer will need to contact Marketplace directly. Otherwise the customer should follow the guidelines above to write their statement and save it in a pdf format. There is a 3MB (2MB for desktop) total attachment(s) limit that the customer will need to be aware of just in case there are other attachments to the return.
Once that has been completed, have the customer follow these steps:
There should be a green check mark next to the Federal ACA Explanation if the upload has been successful. Please remember that there is a size limit of 3MB (2MB for desktop) total for all attachments to the return. If the screen is blank, then the file is likely too large and you will need to shrink the file and attach it once again. When that is completed, click the X on the pop-up window to close and continue to the final steps of e-filing the return.