1095-A rejection help: Form 8962, missing forms and Marketplace issues

Need help identifying the reason for the rejection? See why a tax return can be rejected for Form 1095-A.

Want personal help reviewing Marketplace coverage information? See our Marketplace and ACA tax-preparation support.

What does F8962-070 mean?

F8962-070 means the IRS expected Form 8962 with your electronic return and it was missing. Start with the IRS explanation of the code, then review Marketplace coverage for everyone on the return before resubmitting.

Usually, you use accurate Form 1095-A information to complete Form 8962. If you confirm the form is not required, the IRS provides an explanation process. Follow the route that matches your records; do not invent premiums or credit amounts to get past the rejection.

1. Understand which form does what

• Form 1095-A: the Marketplace statement with coverage months, premiums and advance premium tax credit information.
• Form 8962: the tax form used to calculate the premium tax credit and reconcile it with advance payments.

Reconciliation compares assistance paid during the year with the credit allowed using the final tax-return information. It can increase your refund, reduce tax or result in repayment. A rejection alone does not determine the amount you owe. For a 2025 return filed in 2026, use the 2025 coverage and tax guidance and the applicable 2025 forms. Other years require their own rules.

1095-B and 1095-C are different documents. They do not replace the Marketplace information needed for Form 8962. The IRS coverage-document guidance says you can generally file without waiting for Forms 1095-B or 1095-C, while you should wait for an expected 1095-A.

2. Find the 1095-A for the correct coverage year

If you enrolled through HealthCare.gov, follow its Form 1095-A download instructions. For a detailed walkthrough, see our How to Get a Missing 1095-A guide:

1. Sign into your Marketplace account and choose the application for the coverage year. For 2025 taxes, select the 2025 application.
2. Open “Tax forms” and download the 1095-A PDF.
3. Use a corrected form in place of the earlier version for that policy. Retain a voided form as a record, but do not use its amounts to calculate the credit.

If you used a state Marketplace, obtain the form from that Marketplace. If coverage details are wrong or the form is missing, contact the Marketplace that issued or should issue it.

The IRS premium tax credit overview also says many taxpayers can retrieve a 1095-A through their IRS Individual Online Account. Only documents issued in that person’s name appear, so a spouse or separately enrolled dependent may need their own account.

3. Check the whole tax family

The issue may involve you, a spouse on a joint return or a dependent. See our dependent Marketplace insurance guide for dependent-specific cases. A family member could have been enrolled by someone else. Even coverage for only part of the year can require reconciliation when advance credits were paid. Review the IRS missing-8962 guidance before deciding the rejection is a mistake.

Gather the forms before entering numbers. If you changed plans, moved or have family members on different policies, ask whether additional 1095-A statements exist. Keep corrected copies together with the policy they replace.

4. Check the monthly figures before completing Form 8962

Part III of Form 1095-A separates three amounts:

• Column A: the monthly enrollment premium.
• Column B: the applicable second lowest cost Silver plan (SLCSP) premium used in the credit calculation.
• Column C: advance premium tax credit payments.

Compare the covered people and months with your records. Do not replace Column A with the amount you personally paid just because the two differ. HealthCare.gov explains why the reported premium can differ from your bill in its 1095-A instructions.

If Column B is missing or incorrect

Use the HealthCare.gov tax tool when applicable to determine the SLCSP premium for the coverage year and household circumstances. It is a benchmark for the credit calculation, not necessarily your own plan’s premium. For state Marketplace coverage, follow that Marketplace’s directions. Do not copy a number from a different month or household.

If you have multiple policies or a shared policy

Do not automatically add every Column B amount: the 2025 Form 8962 instructions have special rules for multiple policies and overlapping months. When a policy covers people in different tax families, Part IV allocation may apply. Review the forms and tax-family information before assigning percentages.

5. Complete and include Form 8962 when required

Use the Form 8962 instructions for the return year to enter the applicable coverage and household information. The form may be required to reconcile advance payments or to claim an eligible premium tax credit even when no advance payments were made.

Review the finished return—not just the software’s data-entry screen—to confirm Form 8962 is included. Keep your 1095-A with your records. The IRS overview says you generally do not attach the 1095-A itself to the original return; a later IRS request or the explanation process can call for supporting copies.

What if you never had Marketplace coverage?

Confirm the situation with the Marketplace for you and every relevant family member. If you do not recognize the coverage at all, read our unexpected Marketplace coverage guide. The IRS instructions, question 6, say that after confirming no advance premium tax credit was paid, you can attach a PDF titled “ACA Explanation” explaining why Form 8962 is not required.

Follow your software provider’s PDF-attachment process. Corrected or voided 1095-A documents, or a Marketplace notice showing no enrollment, may support the explanation. An explanation does not waive a real reconciliation requirement. If your software cannot attach the PDF, ask its support team or your preparer about the filing options.

Rejected return or IRS letter: choose the right next step

Your electronic return was rejected

Correct the missing form or supported explanation and retransmit through your filing software. Save the acknowledgment and confirm whether the federal return was accepted. Check the state return’s status separately. The IRS code instructions direct filers to correct and resubmit.

You received Letter 12C after filing

A document request is a different situation. Read the actual letter and use its response instructions. The IRS Letter 12C guidance calls for the requested information within 20 days and says not to file Form 1040-X in response to that letter. Keep a copy of what you send. Do not assume every missing-form notice requires an amended return.

Paper filing does not remove a required Form 8962. The IRS explains that it generally follows up by mail when a required Form 8962 is omitted from a paper return.

What to have ready for help

• The tax year, complete rejection message and filing acknowledgment.
• The relevant 1095-A forms, including corrected or voided versions.
• The people and months covered, plus any shared-policy questions.
• Any IRS letter and its response deadline.

Start with the reject code and tax year when contacting RefundIQ. Keep full SSNs, tax documents and insurance details out of a general website message, email or text.

Get help reviewing Marketplace coverage →

Do I need Form 8962? →

1095-A vs. 1095-B vs. 1095-C →