IRS Reject Code F8962-070: missing Form 8962 / 1095-A issue

What does IRS reject code F8962-070 mean?

F8962-070 is an Affordable Care Act / Marketplace rejection. It means IRS records indicate that advance premium tax credit information is associated with the tax return, but Form 8962, Premium Tax Credit, is missing.

What is Form 1095-A?

Form 1095-A, Health Insurance Marketplace Statement, reports Marketplace coverage information. It includes monthly premium amounts, the second-lowest-cost silver plan amount, and any advance payment of the premium tax credit.

You may receive more than one Form 1095-A if there were multiple Marketplace policies or changes during the year.

What is Form 8962?

Form 8962 is used to calculate and reconcile the Premium Tax Credit. Taxpayers use the information from Form 1095-A to complete Form 8962 when required.

How Form 1095-A and Form 8962 work together

Form 1095-A is the Marketplace statement. It reports information about qualified health plan coverage and any advance payments of the Premium Tax Credit (APTC). Form 8962 uses that Marketplace information to calculate the Premium Tax Credit and reconcile APTC with the credit allowed on the tax return.

If a corrected Form 1095-A is issued, use the corrected statement when completing Form 8962 rather than the original statement for that policy.

Why can F8962-070 happen?

• A Form 1095-A was not entered into the tax software.
• There is more than one Form 1095-A and one was omitted.
• A spouse or dependent had Marketplace coverage that was not included.
• A corrected Form 1095-A was issued after the original statement.
• Form 8962 was not generated even though advance premium tax credits were paid.
• The taxpayer believes no Form 8962 is required, but IRS records show Marketplace advance-credit information.

Where can I get Form 1095-A?

Form 1095-A is generally available from the Health Insurance Marketplace account used for the coverage. If you cannot locate it, sign in to the Marketplace account or contact the Marketplace that issued the coverage statement.

Do not use Forms 1095-B or 1095-C as substitutes for Form 1095-A when completing Form 8962.

How do I fix F8962-070?

The IRS says a rejected return should be refiled by either completing and including Form 8962 or, when appropriate, providing a written explanation for why Form 8962 is absent.

1. Save the complete rejection message. Confirm the code is F8962-070.
2. Review Marketplace coverage for everyone on the return.
3. Collect every Form 1095-A for the tax year.
4. Enter the Form 1095-A information accurately into the tax software.
5. Complete Form 8962 when required.
6. Review the return for any additional Marketplace or dependent issues.
7. Resubmit and review the new acknowledgment.

What if I never received a Form 1095-A?

If Marketplace coverage existed, retrieve the statement from the Marketplace account or contact the Marketplace. The IRS advises taxpayers not to file using an incorrect or incomplete Form 1095-A.

What if I received a corrected Form 1095-A?

If the Marketplace issues a Form 1095-A marked CORRECTED, use the corrected information to complete Form 8962. The IRS Form 8962 instructions say not to use the original 1095-A for that policy once a corrected statement has been issued.

What if my Form 1095-A is wrong?

If information on Form 1095-A is incorrect, contact the Marketplace that issued it and request a corrected Form 1095-A before completing Form 8962.

What if I had Marketplace coverage for only part of the year?

You may still need Form 8962 for the months in which Marketplace coverage and advance premium tax credits applied. Use the monthly amounts shown on Form 1095-A.

What if my spouse or dependent had Marketplace insurance?

Marketplace coverage for a spouse or dependent can create a Form 8962 requirement on the return. Review all Forms 1095-A tied to members of the tax family before resubmitting.

How quickly should I fix a rejected return?

Fix the rejection promptly. For a timely filed Form 1040-family return, IRS e-file rules provide a five-calendar-day transmission perfection period after the return due date for retransmitting a corrected rejected return. If an e-filed return cannot be perfected and must be mailed, separate paper-filing timing rules apply.

Common questions about F8962-070

What if I believe Form 8962 is not required?

The IRS says a taxpayer whose e-filed return is rejected for missing Form 8962 may refile with Form 8962 or provide a written explanation for why Form 8962 is absent. Use the instructions in your filing software and the IRS guidance that applies to your situation.

Does this rejection mean I owe the IRS money?

Not necessarily. Form 8962 reconciles the premium tax credit. The result can increase or decrease the amount of credit depending on the household information and advance credit already paid.

Can I just delete the 1095-A information?

No. If Marketplace coverage existed, removing valid coverage information can make the return inaccurate. Use the correct Form 1095-A information and complete Form 8962 when required.

Is Form 1095-B or 1095-C the same as Form 1095-A?

No. Form 1095-A is the Marketplace statement used with Form 8962. Forms 1095-B and 1095-C report different types of health coverage.

Can RefundIQ help me understand F8962-070?

Yes. Have the tax year, complete reject code and Form 1095-A information available. Do not send Social Security numbers, banking information or complete tax documents through an ordinary website message.

Read the full RefundIQ 1095-A rejection guide →

Browse all RefundIQ IRS reject codes →