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Form 1095-A Parts I and II: Policy and Covered People

Updated October 17, 2026. Quick answer: Part I of Form 1095-A names you as the recipient and identifies the Marketplace, the policy, the insurer and the policy dates. Part II lists the covered individuals who belong to your tax family. Check both before you use the dollar columns in Part III, which feed Form 8962.

Form 8962 (premium tax credit) for 2025, read line by line: Form 8962 line 1, Form 8962 lines 9 and 10 and Form 8962 lines 35 and 36.

What Parts I and II cover

Part I and Part II sit at the top of Form 1095-A, above the monthly dollar columns. The recipient instructions describe Part I this way: “Part I reports information about you, the insurance company that issued your policy, and the Marketplace where you enrolled in the coverage.” Part II is described as “Part II reports information about each individual who is covered under your policy.” The form itself carries the reminder “Do not attach to your tax return. Keep for your records.” The instructions for the person who receives the form open with “This Form 1095-A provides information you need to complete Form 8962”. The three dollar columns have their own pages, starting with Form 1095-A column A, and the overview of the whole set of 1095 forms is Form 1095 explained.

Lines 1 to 3: the Marketplace, the policy and the insurer

Line 1 is explained to the recipient as “This line identifies the state where you enrolled in coverage through the Marketplace.” Line 2 is the policy number: “This line is the policy number assigned by the Marketplace to identify the policy in which you enrolled.” For long numbers the filer instructions say “If the policy number is greater than 15 characters, enter only the last 15 characters.” Line 3 is plain: “This is the name of the insurance company that issued your policy.”

The policy number comes back later. The recipient instructions say “If you are completing Part IV of Form 8962, enter this number on line 30, 31, 32, or 33, box a.” Part IV is the allocation section, and the Form 1095-A line 33 page points to it.

Line 4: who the recipient is

The filer instructions tell the Marketplace whom to name: “This should be the person identified at enrollment as the tax filer”, and they describe that person as “the person who is expected to file a tax return, to claim other family members as dependents”. The recipient instructions give the same idea from your side: “You are the recipient because you are the person the Marketplace identified at enrollment who is expected to file a tax return”. When no one can be identified, the filer instructions have a fallback: “If the tax filer can’t be identified from the information provided at enrollment”, the Marketplace is to “enter the name of the primary applicant for the coverage.”

If you are not the person you expected to see on line 4, a form for the same policy may have gone to someone else. For that case Form 8962 says “The recipient of Form 1095-A should provide a copy to other taxpayers as needed.” The Form 1095-A VOID, CORRECTED or missing page covers what to do when the form never arrives.

Lines 5 and 6: social security number and date of birth

Line 5 is your social security number, and the recipient instructions add: “For your protection, this form may show only the last four digits.” They continue: “However, the Marketplace has reported your complete SSN to the IRS.” The filer instructions are the source of the masking rule: “filers of Form 1095-A may truncate the social security number (SSN) of an individual receiving coverage by showing only the last four digits of the SSN”, and “Truncation isn’t allowed on forms filed with the IRS.”

Line 6 is for people without a number on line 5: “A date of birth will be entered if there is no SSN on line 5.”

Lines 7 to 9: the spouse

Spouse information appears only in one situation: “Information about your spouse will be entered only if advance credit payments were made for your coverage.” The filer instructions add “Enter this information even if the advance credit payments were not made for the spouse’s coverage.” As with line 6, “The date of birth will be entered on line 9 only if line 8 is blank.” Advance credit payments are the subject of the Form 1095-A column C page.

Lines 10 to 15: policy dates and address

The recipient instructions say of lines 10 and 11, “These are the starting and ending dates of the policy.” The filer instructions give the entries for a policy that ran the whole year: “If the policy was in effect at the start of the year, enter 1/1/2025.” and “If the policy was in effect at the end of the year, enter 12/31/2025.” Lines 12 through 15 hold your address: “Your address is entered on these lines.”

Part II: who is listed as covered

Part II lists people, one per row, with a name, a number or date of birth, and coverage dates. The recipient instructions explain how the list is built: “If advance credit payments are made, the only individuals listed on Form 1095-A will be those whom you certified to the Marketplace would be in your tax family for the year of coverage (yourself, spouse, and dependents).” The filer instructions repeat the test: “enter in Part II information only for covered individuals whom the tax filer certified at enrollment would be a part of the tax filer’s tax family.”

Two more rows of the instructions matter for reading Part II. For the dates, “Enter in column D the date the coverage started for the individual.” and “Enter in column E the date of termination if the individual’s coverage was terminated during the year.” Each person therefore has dates of their own, separate from the policy dates in Part I. For a person without a number, “a date of birth is reported in column C only if an SSN isn’t entered in column B.”

People on the policy who are not in your tax family

The recipient instructions give an example: “if you indicated to the Marketplace at enrollment that an individual enrolling in the policy is your adult child who will not be your dependent for the year of coverage, that child will receive a separate Form 1095-A and won’t be listed in Part II on your Form 1095-A.” The Part III figures follow the same split: “your Form 1095-A will include coverage information in Part III that is applicable solely to the individuals listed on your Form 1095-A”.

When no one identified a tax family, the result is different: “If advance credit payments weren’t made and you didn’t identify at enrollment the individuals who would be in your tax family for the year of coverage, Form 1095-A will list all enrolled individuals in Part II on your Form 1095-A.” If the policy covers more than five people, “you will receive one or more additional Forms 1095-A that continue Part II.”

If Part I or Part II looks wrong

The form tells you where to take a problem: “If you think the information is incorrect”, “please contact your Marketplace Call Center.” The Form 1095-A VOID, CORRECTED or missing page covers VOID and CORRECTED statements. Once Parts I and II look right, the monthly figures in Part III are what Form 8962 reads. If you are weighing how coverage and income interact, the ACA subsidy calculator page and the managing MAGI for ACA subsidies page are separate reading.

Edition and tax year

The 2025 Form 1095-A and the 2025 Instructions for Form 1095-A were the ones read for this page, along with the 2025 Form 8962 and its instructions. They were the current files on irs.gov on 2026-10-17. Check the tax year printed on the form you received.

Common mistakes

  • Expecting every person on the policy to be listed on your form. The recipient instructions say “those individuals won’t be listed on your Form 1095-A.” People outside your tax family get a separate form.
  • Reading a partly hidden number on line 5 as a missing one. The form says “this form may show only the last four digits.” It also says the complete number was reported to the IRS.
  • Treating the Part I dates as every person’s dates. The filer instructions give each covered individual their own entries: “Enter in column D the date the coverage started for the individual.”

Related: ACA subsidy calculator, Managing MAGI for ACA subsidies, and Form 1040.

Sources

Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.

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