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Taxes, Reconciling APTC, Failure to Reconcile, and Marketplace Exemptions

Guidance for assisters in the individual Federally-facilitated Marketplaces (FFMs) on helping consumers better understand exemptions, Form 1095-A and tax filing, reconciling advance payments of the premium tax credit (APTC), and the impact of not filing federal income taxes and reconciling APTC timely (Failure to File and Reconcile, or FTR).

Download the Guidance Document


Issued by: Centers for Medicare & Medicaid Services (CMS)

Issue Date: April 11, 2024

DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.