And everyone in your tax household had health coverage for the entire year

Will simply check the box on line 61 of Form 1040,  line 38 of Form 1040-A, or line 11 of Form 1040-EZ

Enrolled in health insurance through the Marketplace

Should receive a Form 1095-A Health Insurance Marketplace Statement from the Marketplace

Received a Form 1095-A, Health Insurance Marketplace Statement, showing you received the benefit of advance payments of the premium tax credit in 2014

Must file a tax return in 2015 and reconcile the advance payments with the amount of thepremium tax credit allowed on your return

Need to reconcile the advance payments of the credit with the credit allowed

Make the calculations using IRS Form 8962Premium Tax Credit (PTC)

Must repay any excess advance payments of the premium tax credit

Must report the information on line 46 Form 1040 or line 29 of Form1040-A, and cannot file Form 1040-EZ

Are claiming the premium tax credit and did not benefit from advance payments of the premium tax credit

Must file a tax return and IRS Form 8962, Premium Tax Credit (PTC)

Did not receive a Form 1095-A, Healthcare Insurance Marketplace Statement, from the Marketplace

Should contact the state or federalMarketplace through which you enrolled

Are claiming an exemption from the requirement to have health coverage for anyone on your tax return

Will complete Form 8965, Health Coverage Exemptions, and submit it with your tax return

Still need to obtain a religious conscience exemption or a hardship exemption that can only be granted by the Marketplace

Should file an application with theMarketplace and follow the instructions below about how to report exemptions from the Marketplace on your tax return

Obtained an exemption from the Marketplace, and received your unique Exemption Certificate Number

Will enter the Exemption Certificate Numberin Part I of Form 8965, Health Coverage Exemptions, and submit the form with your return

Applied for an exemption from the Marketplace, but do not currently have an Exemption Certificate Number

Will enter ‘PENDING’ in  Part I of Form 8965Health Coverage Exemptions, and submit the form with your return

Are claiming an exemption that can be granted only from the IRS

Will not need an Exemption Certificate Number, but will complete Parts II and III ofForm 8965, Health Coverage Exemptions, and submit the form with your return

Are able to obtain the exemption from either the IRS or the Marketplace

Should obtain the exemption from the IRS by completing Part II and III of Form 8965,Health Coverage Exemptions, and attach this form to your federal tax return when you file