The U.S. government’s Centers for Medicare and Medicaid Services (CMS) announced that it sent incorrect information on Form 1095-A (Health Insurance Marketplace Statement) to approximately 800,000 taxpayers who purchased Federally-facilitated Marketplace health care coverage in 2014 and received advance premium tax credits to lower their premium costs. (The error does not affect any state Marketplace enrollees.) This form, which is issued by the Marketplace where the taxpayers purchased their coverage, is necessary to compute the premium tax credit under IRC Sec. 36B. CMS recommends that affected taxpayers wait to file their 2014 tax returns until they receive a corrected Form 1095-A, which should be available in the first week of March 2015. Alternatively, taxpayers can look online for correct information before filing. For the CMS’s “What Consumers Need to Know about Corrected Form 1095-As,”

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