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What common errors on Form 1095-A lead to mismatches on Form 8962 and how can they be corrected with the Marketplace or IRS?
Executive summary
Common causes of 1095‑A → 8962 mismatches include wrong or missing SLCSP (Column B) amounts, duplicate or multiple 1095‑A forms for the same months, VOID vs CORRECTED form confusion, and software import glitches; the IRS and Marketplaces instruct taxpayers to use a corrected Form 1095‑A (if issued) and to contact the Marketplace to request corrections, or amend returns with Form 1040‑X when necessary [1] [2] [3] [4]. Tax‑prep vendors’ user reports say software bugs or auto‑population errors (especially around Column B/SLCSP and employer reimbursements) can force manual re‑entry, deletion/reload of the 1095‑A, or even paper filing [5] [6].
1. The single biggest technical culprit: wrong or blank SLCSP (Column B)
Form 8962 relies on the second lowest cost Silver plan (SLCSP) premium reported in Column B of Form 1095‑A; if Column B is blank, zero, or wrong, Form 8962 calculations and electronic filing validation fail or produce an incorrect Premium Tax Credit reconciliation [1] [7]. Healthcare.gov guidance and IRS instructions both direct taxpayers to use the corrected SLCSP amounts if the 1095‑A has been corrected, and to compute month‑by‑month SLCSPs (lines 12–23) when amounts vary during the year [3] [1].
2. Duplicate, multiple or mismatched 1095‑A forms create allocation problems
Receiving more than one 1095‑A for the same months — from plan changes, household updates, or Marketplace reissues — is a frequent source of mismatch because Form 8962 requires you to combine column B amounts across forms and reconcile Advance Premium Tax Credit (APTC) totals; Marketplace instructions and the IRS tell filers to follow the Form 8962 instructions when multiple forms report coverage for the same month [8] [1].
3. VOID vs CORRECTED forms: which one should you use?
If the Marketplace issues a Form 1095‑A with the VOID box checked, taxpayers must disregard the voided or previously received form and not use it to prepare Form 8962; if a 1095‑A is marked CORRECTED, you must use the corrected form to compute the Premium Tax Credit and reconcile any APTC [2] [1]. Marketplaces (state exchanges and Healthcare.gov) say they will issue corrected or voided forms and instruct customers to download the corrected version and use it to prepare Form 8962 [3] [9].
4. Software and data‑entry failures: where vendors fall short
Tax‑software users report glitches where the software misreads Column B, discards employer reimbursement entries, or prevents correct entry of multiple 1095‑A lines — producing rejected e‑files or incorrect 8962 outputs; common fixes reported by users include deleting and re‑entering the 1095‑A, manually entering SLCSP values, upgrading software tiers, or paper‑filing if e‑file systems keep rejecting the corrected data [5] [6]. Intuit and other community threads also show users sometimes must override zeros with the correct SLCSP amounts when the 1095‑A itself is wrong [7] [10].
5. Practical steps to correct mismatches with the Marketplace
If you believe your 1095‑A is wrong, contact your Marketplace (Healthcare.gov or your state exchange) immediately to request a correction or replacement; the Marketplace will issue a corrected or voided Form 1095‑A and you should download/use that corrected form when preparing Form 8962 [3] [9] [11]. State marketplace pages list phone numbers and correction request procedures and emphasize using the corrected form to file [12] [11].
6. When to involve the IRS and when to amend a return
If you already filed using incorrect 1095‑A data, the IRS instructions and tax guides say compare the corrected form to what you filed; significant errors that change PTC amounts typically require filing an amended return (Form 1040‑X) with a corrected Form 8962 and supporting documentation, or responding to any IRS notices requesting the 1095‑A/8962 [2] [4] [13]. Covered California and other marketplaces point taxpayers to IRS.gov for help when e‑file rejections or missing Form 8962 messages occur [14] [11].
7. Alternative viewpoints and limitations in available reporting
Marketplace and IRS guidance agree on using corrected 1095‑A forms and contacting the Marketplace for errors [2] [1] [3]. User communities emphasize software‑specific workarounds (delete/re‑enter, manual overrides, paper filing), but these are anecdotal and reflect vendor bugs rather than official procedure; available sources do not provide a comprehensive, vendor‑by‑vendor technical troubleshooting guide or guarantee those fixes will work for every software package [5] [6] [10]. If you face persistent e‑file rejection, official instruction is to consult IRS.gov and the Marketplace for corrections, and amend if you already filed [14] [4].
Actionable summary: verify Column B (SLCSP) and APTC amounts on your 1095‑A; contact your Marketplace immediately to request a corrected/voided form if anything is wrong; use the corrected form to complete Form 8962; if you already filed, compare filings to the corrected form and file Form 1040‑X with corrected Form 8962 where required [1] [2] [4].