The Internal Revenue Service may reject a tax return that is required to file Form 8962 Premium Tax Credit for receiving health insurance through a marketplace.
This rejection can be fixed by adding Form 1095-A Health Insurance Marketplace Statement to the tax return and completing the ACA Questionnaire or the IRS is allowing a binary attachment explaining the reason for not including Form 8962 to be uploaded and attached to the electronically filed return.
Please note: Taxpayers must contact the Marketplace before uploading the binary attachment to confirm they did not receive Form 1095-A.
You can find the contact information for each marketplace here: https://www.irs.gov/affordable-care-act/individuals-and-families/the-health-insurance-marketplace.
Below you can locate how to upload a binary attachment to the electronically filed return:
1. Navigate to the bottom of Form 1040.
2. Click ACA Explanation.
3. Upload the correct attachment.
*Sample ACA Explanation attachment is not an official document and should not be treated as an official document. The attachment is for a template only.