Monday, February 29, 2016

FYI: IRS Health Care Tax Tip: Here’s What You Need to Do with Your Form 1095-A

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IRS Tax Tips

February 25, 2016


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Issue Number:    HCTT-2016-24

Inside This Issue

Here's What You Need to Do with Your Form 1095-A

This year, you may receive one or more forms that provide information about your 2015 health coverage.  These forms are 1095-A, 1095-B and 1095-C. This tip is part of a series that answers your questions about these forms.

Form 1095-A, Health Insurance Marketplace Statement, provides you with information about your health care coverage if you or someone in your family enrolled in coverage through the Health Insurance Marketplace.

Here are the answers to questions you're asking about Form 1095-A:

Will I get a Form 1095-A?

  • The Marketplace will send you a Form 1095-A if you, your spouse or a dependent enrolled in coverage for 2015. Most individuals did not enroll in Marketplace coverage and will not receive this form.
  • The Marketplace may send you more than one Form 1095-A if any of these apply:
    • Members of your household were not all enrolled in the same health plan
    • You updated your family information during the year
    • You switched plans during the year
    • You had family members enrolled in different states
  • The Form 1095-A is not new, but some people may receive it for the first time this year.

How do I use the information on my Form 1095-A?

  • This form provides information about your Marketplace coverage, including the names of covered individuals and which months they were covered last year.  
  • Use the information from Form 1095-A to complete Form 8962, Premium Tax Credit, and reconcile advance payments of the premium tax credit or – if you are eligible – to claim the premium tax credit on your tax return.
  • If you received advance payments, which are shown on lines 21-33 of Form 1095-A, you must file a tax return, and include Form 8962, even if you are not otherwise required to file a return.  Filing your return without reconciling your advance payments will delay your refund and may affect future advance credit payments.
  • If Form 1095-A, Part II shows coverage for you and everyone in your family for the entire year, you can simply check the full-year coverage box on your tax return to satisfy the individual shared responsibility provision.
  • If there were months that you did not have coverage, you should determine if you qualify for an exemption from the requirement to have coverage. If not, you must make an individual shared responsibility payment.
  • Do not attach Form 1095-A to your tax return - keep it with your tax records.

What if I don't get my Form 1095-A?

  • If you are expecting to receive a Form 1095-A, you should wait to file your 2015 income tax return until you receive this form.  Filing before you receive this form may delay your refund.
  • The IRS does not issue and cannot provide you with your Form 1095-A. If you are expecting a form and do not get one, you should contact your Marketplace. Visit your Marketplace's website to find out the steps you need to follow to get a copy of your Form 1095-A online.
  • You can find more information about your Form 1095-A from the Health Insurance Marketplace.

Depending upon your circumstances, you might also receive Forms 1095-B and 1095-C. For information on these forms, see our Questions and Answers about Health Care Information Forms for Individuals. 

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FYI: "EITC Due Diligence - IRS Resources @ Your Fingertips"

Hello Everyone,


Hope all is going well with  you!  Please see below for first edition of “IRS Resources @ Your Fingertips”.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -



The IRS Stakeholder Liaison Western Area wants you to have the information you need when you need it.


We’re introducing a new set of tools – IRS Resources @ Your Fingertips – to provide you with access to specific information and

support you in your day-to-day work.


The first in this series is tailored to EITC Due Diligence. Preparers of EITC returns must meet additional due diligence requirements.


We hope the attached resources will make it easier for you to practice EITC due diligence, prepare quality returns and help your clients

get the EITC they earned.


If you have any questions about the IRS policies, practices and procedures associated with EITC Due Diligence, please contact me or

email the EITC Program Office at Please do not send any personally identifiable information about yourself or

your clients.


Please share this information with your members, staff, colleagues and anyone who may benefit from it.


We’d like to know how you shared this information and any feedback regarding this resource tool so we can improve these tools to better meet your needs.


Thank you and we appreciate your partnership.



Jennifer Henrie-Brown, ID #1000247447

Stakeholder Liaison Specialist

Communications Stakeholder Outreach

Work cell phone:  510-926-0175

IRS Video Portal
Follow us on Twitter, YouTube

Thursday, February 4, 2016

FYI: Update: IRS Systems are Operating

Hello Everyone,



Update: IRS Systems are Operating

Updated IRS Statement

Feb. 4, 2016 - 6 p.m. EST

The IRS announced it resumed processing individual and business tax returns at approximately 5 p.m. Thursday following resolution of its system outage. Many of the tools and applications came up earlier on Thursday morning, including "Where's My Refund" on

"IRS teams worked throughout the night and around the clock on this system outage," IRS Commissioner John Koskinen said. "Our processing systems are back in business. Taxpayers should see little, if any, impact on their tax returns or refunds. We apologize for the inconvenience this caused, and we appreciate the support and patience from taxpayers as well as our partners in the tax community and state revenue departments."

The IRS emphasized that taxpayers do not need to take any additional steps or action due to the outage, including people who filed just before or during the outage. Throughout this period, taxpayers were able to continue to send their tax returns to their e-file provider; these companies have already started sending these tax returns into the IRS.

Taxpayers who have received a specific refund date from the "Where's My Refund?" tool on should not be affected by the outage. The IRS reminds taxpayers that many variables factor into processing of tax refunds, including fraud prevention efforts, but we continue to anticipate that nine out of 10 taxpayers will receive their refunds within 21 days after being accepted by the IRS. In addition, the IRS reminds taxpayers that remains the best place to check for information on refunds. Additional information is available at:

The IRS is continuing to examine the underlying cause of the outage yesterday as well as monitoring any follow-up issues.  It's important to note that at this time this situation appears to be a hardware failure.


Link to update article on



Jennifer Henrie-Brown, ID #1000247447

Stakeholder Liaison Specialist

Communications Stakeholder Outreach

Work cell phone:  510-926-0175

IRS Video Portal
Follow us on Twitter, YouTube




FYI: IRS Statement on Experiencing Systems Outage

Hello Everyone,

FYI:  See below for IRS Statement on Experiencing Systems Outage


Link to article on



-----Original Message-----
From: *C&L NPL Communications
Sent: Wednesday, February 03, 2016 06:06 PM Eastern Standard Time
To: *C&L NPL Communications
Subject: Outage Statement from IRS. Message for Tax Professionals.

The IRS experienced a hardware failure this afternoon affecting a number of tax processing systems, which are currently unavailable. Several of our systems are not currently operating, including our modernized e-file system and a number of other related systems. The IRS is currently in the process of making repairs and working to restore normal operations as soon as possible. We anticipate some of the systems will remain unavailable until tomorrow.


The IRS remains in close contact with e-file software transmitters and the tax community during this period.


A number of taxpayer and tax practitioner tools are unavailable. remains available, although a number of the services on the site are not, including Where's My Refund.


Taxpayers can continue to prepare and file their tax returns as they normally would. Taxpayers can continue to send their tax returns to their e-file provider; these companies will hold the tax returns until the IRS resumes accepting electronic tax returns. Taxpayers who have already filed their tax returns do not need to take any additional action.


The IRS is still assessing the scope of the outage. At this time, the IRS does not anticipate major refund disruptions; we continue to expect that 9 out of 10 taxpayers will receive their refunds within 21 days.




Jennifer Henrie-Brown, ID #1000247447

Stakeholder Liaison Specialist

Communications Stakeholder Outreach

Work cell phone:  510-926-0175

IRS Video Portal
Follow us on Twitter, YouTube