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Official form guide
Form 14950: Premium Tax Credit Verification
IRS Form 14950 is the Premium Tax Credit Verification used by taxpayers who bought health insurance through a Health Insurance Marketplace and are claiming the Premium Tax Credit. You must have purchased coverage through a Marketplace.
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IRS Form 14950 - Premium Tax Credit Verification
IRS Form 14950 is the Premium Tax Credit Verification used by taxpayers who bought health insurance through a Health Insurance Marketplace and are claiming the Premium Tax Credit. You must have purchased coverage through a Marketplace.
Risk Radar
Scan points- 1Sending the form without proof you purchased coverage through a Health Insurance Marketplace.
- 2Failing to include Form 8962 when advance premium tax credit payments were made.
- 3Submitting an inaccurate copy of Form 8962 without an updated version.
- 4Omitting Form 1095‑A, the Health Insurance Marketplace Statement, when required.
- 5Leaving out Form 1095‑B issued by the insurance provider.
Plain English
This form proves you are allowed to claim the Premium Tax Credit on your tax return. It asks you to send copies of the credit form and any health‑coverage statements. The IRS checks those documents to confirm eligibility.
Submission Date
- Filing date: 2024-11-04 22:10:30
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are claiming the Premium Tax Credit and purchased health insurance through a Health Insurance Marketplace.
- Do not use it when you did not purchase health insurance from a Health Insurance Marketplace.
- Check Form 8962 instead when you need to report advance payments of the premium tax credit or claim the credit on your return.
Form selector
Use this form or another form?
You received advance premium tax credit payments
It reports APTC and calculates the credit
✓ Confirm you have a completed Form 8962 to attach
You need the Health Insurance Marketplace Statement
It provides the essential policy and premium data for the credit
✓ Verify the form includes all months of coverage
Your employer provided health coverage
It shows employer offer and coverage details required for verification
✓ Ensure the form is signed and covers the tax year
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Form 8962 inclusion
Completed Form 8962 copy · Your tax return packet
Form 1095-A
Health Insurance Marketplace Statement · Mail from Marketplace or online portal
Form 1095-B
Health Coverage statement from insurer · Mail from insurance provider
Part 4 of Form 8962 – Shared policy allocation
Allocated Policy Number, Allocation SSN, Allocation Percentages, Allocation Start/Stop months · Policy documents or employer records
Proof of premium payments
Cancelled checks, receipts, credit card statements, or bank records showing direct debit · Personal financial records
Before you submit
- 1Verify you purchased coverage through a Health Insurance Marketplace.
- 2Confirm you have Form 8962 if APTC was received or you are claiming the credit.
- 3Review Form 8962 for accuracy; prepare an updated copy if needed.
- 4Obtain Form 1095-A; request a corrected copy if missing or incorrect.
- 5Gather Form 1095-B if issued by your insurer.
- 6Gather Form 1095-C if issued by your employer.
- 7Collect records of individuals claimed for the Premium Tax Credit.
- 8Assemble shared policy allocation details for Part 4 of Form 8962.
- 9Assemble alternative calculation details for Part 5 of Form 8962.
- 10Compile proof of premium payments (checks, receipts, statements).
- 11Organize all documents in the order listed on the form.
- 12Sign and date the verification before mailing.
How to file this form
- 1Complete Form 14950 with accurate taxpayer and tax period information — retain a copy.
- 2Attach the required Form 8962 copy (or updated version) — keep the attached page.
- 3Include Form 1095‑A and any applicable Forms 1095‑B or 1095‑C — file the originals in your records.
- 4Add records of individuals claimed, shared policy allocation details, alternative calculation data, and proof of premium payments — organize these supporting documents.
- 5Package all items in the order listed on the form — label the envelope clearly.
- 6Mail the packet to the IRS address provided and keep the mailing receipt as proof of filing.
Known limitations
- 1Form 14950 does not apply to taxpayers who did not purchase health insurance through a Health Insurance Marketplace. | The form requires Marketplace coverage for Premium Tax Credit eligibility. | Verify that coverage was bought on healthcare.gov or a State Marketplace.
- 2Taxpayers who received Advanced Premium Tax Credit must file Form 8962 instead of relying solely on Form 14950. | APTC recipients are required to use Form 8962 to report advance payments. | Ensure Form 8962 is completed and attached to the return.
- 3If a taxpayer lacks Form 1095-A or has an incorrect form, they must obtain a corrected copy from the Health Insurance Marketplace; without it, verification cannot be completed. | Missing or erroneous Form 1095-A prevents proper Premium Tax Credit verification. | Contact the Marketplace to request a new or corrected Form 1095-A.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 14950 is the June 2024 edition (Rev. 6‑2024). The source does not indicate a “latest information” page or describe any changes from prior editions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 6‑2024 on the form.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
- Form number — confirm it reads Form 14950 (Premium Tax Credit Verification).
Quick Facts
Downloads
After you file
- 1Keep copies of all documents you sent, such as Form 8962, Form 1095-A, Form 1095-B, Form 1095-C, and proof of premium payments.
- 2Retain the documents for the period required by IRS record‑keeping rules.
- 3If an error is found in Form 8962, send an updated copy to the IRS.
- 4If you did not include Form 8962 with your return, send a completed copy to the IRS.
- 5If you did not receive Form 1095-A or think it is incorrect, contact the Health Insurance Marketplace to obtain a new or corrected copy.
Sources
- SRCForm p.1 — Form 14950 (Rev. 6-2024) is titled Premium Tax Credit Verification.
- SRCForm p.1 — Eligibility requires purchase of health insurance through a Health Insurance Marketplace.
- SRCForm p.1 — Taxpayers who did not purchase health insurance from a Marketplace are not eligible for the Premium Tax Credit.
- SRCForm p.1 — Taxpayers who received Advanced Premium Tax Credit must file Form 8962.
- SRCForm p.1 — If Form 8962 was not included with the tax return, send a completed copy.
- SRCForm p.1 — If Form 8962 was included, review it for accuracy and send an updated copy if inaccurate.
- SRCForm p.1 — If Form 1095-A was not received or is incorrect, contact the Health Insurance Marketplace for a new or corrected copy.
- SRCForm p.1 — Provide Form 1095-B if issued by your insurance provider.
- SRCForm p.1 — Provide Form 1095-C if issued by your employer.
- SRCForm p.1 — Acceptable proof of premium payments includes cancelled checks, receipts, certificates of coverage, credit card statements, or bank records showing direct debit.
Common confusion points
Do I need to send Form 8962 if I didn’t include it with my tax return?
Taxpayer thinks the original return is sufficient.
→ Send a completed copy of Form 8962 to the IRS.
Do I need to resend Form 8962 if I already included it?
Taxpayer assumes the first submission is final.
→ Review Form 8962 for accuracy; if inaccurate, send an updated copy.
What if I didn’t receive Form 1095-A?
Taxpayer expects the form automatically.
→ Contact the Health Insurance Marketplace to obtain a new or corrected Form 1095-A.
Do I have to provide Form 1095-B or Form 1095-C?
Uncertainty about which coverage documents are required.
→ Include Form 1095-B if issued by your insurance provider and Form 1095-C if issued by your employer.
How can I prove I paid health insurance premiums?
Confusion over acceptable documentation.
→ Submit cancelled checks, paid receipts, certificates of coverage, credit card statements, or bank records showing direct debit.
What records are needed for the individuals I’m claiming the Premium Tax Credit for?
Unclear which enrollment documents are sufficient.
→ Provide insurance enrollment forms, invoices, or statements that list the names of covered individuals.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8962 – send an updated copy if the original was inaccurate.
Questions about IRS Form 14950
What is IRS Form 14950 used for?
This form proves you are allowed to claim the Premium Tax Credit on your tax return. It asks you to send copies of the credit form and any health‑coverage statements. The IRS checks those documents to confirm eligibility.
Who must file IRS Form 14950?
Taxpayers who purchased health insurance through a Health Insurance Marketplace and are claiming the Premium Tax Credit must file IRS Form 14950.
What information does IRS Form 14950 require?
It collects a completed copy of Form 8962, Form 1095‑A, Form 1095‑B, Form 1095‑C, records of the individuals claimed for the credit, and supporting information for Part 4 and Part 5 of Form 8962.
How do I complete IRS Form 14950?
Gather a completed copy of Form 8962 (or an updated copy if the original was inaccurate). Include Form 1095‑A, Form 1095‑B, Form 1095‑C, and records showing the individuals claimed and premium payments. Add the allocation details for Part 4 and the alternative calculation data for Part 5 of Form 8962. Send the assembled packet to the IRS as instructed.
Do I need to send Form 8962 if I didn’t include it with my tax return?
Taxpayer thinks the original return is sufficient. Send a completed copy of Form 8962 to the IRS.
Do I need to resend Form 8962 if I already included it?
Taxpayer assumes the first submission is final. Review Form 8962 for accuracy; if inaccurate, send an updated copy.
What if I didn’t receive Form 1095-A?
Taxpayer expects the form automatically. Contact the Health Insurance Marketplace to obtain a new or corrected Form 1095-A.
Do I have to provide Form 1095-B or Form 1095-C?
Uncertainty about which coverage documents are required. Include Form 1095-B if issued by your insurance provider and Form 1095-C if issued by your employer.
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