The Navigator Resource Guide has not been updated for 2025 Open Enrollment. For more current information please visit:
cms.gov/marketplace/in-person-assisters/information-partners.
QUESTION

I filed my tax return, but did not reconcile my premium tax credit using Form 8962. Will I be re-enrolled with premium tax credits this year?

Individuals with no coverage | Eligibility for Premium Tax Credits and Cost-Sharing Reductions |
ANSWER

Most likely, yes. In general, if you do not file a tax return and reconcile your premium tax credits for two consecutive years, you would not be eligible for premium tax credits the following year. However, this general rule has been suspended until the IRS builds the systems necessary to enforce the requirement. Therefore, for enrollment into plan year 2024 coverage, you won’t be denied premium tax credits if you failed to file taxes and reconcile your premium tax credits for coverage you had in 2022 or a prior year. (CMS, Guidance on Annual Redetermination and Re-enrollment for Marketplace Coverage for 2024 and Later Years, 26 C.F.R. § 1.36B-2; IRS, Questions and Answers on the Premium Tax Credit.)

Individuals with no coverage
Individuals with coverage
Coverage for small employers
Post enrollment issues