Rule F8962‑070 is an IRS e‑file rejection code that means the return was rejected because the IRS has records showing the taxpayer had advance premium tax credit (APTC) from a Health Insurance Marketplace, but Form 8962 Premium Tax Credit was not included with the e‑filed return.

A taxpayer would receive Form 1095-A if they or a member of their tax family enrolled in health insurance through the Health Insurance Marketplace. Please visit Healthcare.gov to verify whether anyone on the tax return had Marketplace coverage. If so, use the information from Form 1095-A to complete and file Form 8962 with your tax return.

Depending on the results of your search, use one of the options below (Marketplace Coverage or No Marketplace Coverage – Form 8962 not required) to review and correct your filing. 

Marketplace Coverage

To add information from 1095-A in TaxAct Professional Editions:

1. From within your TaxAct return, click Federal. 
2. Click Health Insurance (Form 1095).
3. Complete the rest of the interview process. 
4. Once complete, click Filing and go through the steps to resubmit your return.

No Marketplace Coverage – Form 8962 not required

You may be eligible to submit an ACA Explanation Statement if:

• You did not have Marketplace coverage
• The Marketplace confirms no enrollment existed
• A corrected or voided Form 1095-A was issued
• The Marketplace confirms a Form 1095-A will not be issued

Before proceeding, you should verify that no member of the tax household received Marketplace coverage, and that no Advance Premium Tax Credit was paid to a Marketplace plan.

If an ACA Explanation statement is required, you must create a PDF document explaining: 

• Why you believe Form 8962 is not required
• Why Form 1095-A is not available
• Any information provided by the Marketplace

To attach an ACA Explanation Statement in TaxAct Professional Editions:

1. From within your TaxAct return, click Federal. 
2. Click the Miscellaneous Topics drop-down, then click the Additional Information for E-Filing drop-down, then click ACA Explanation.
3. Complete the ACA Explanation Section
4. On the page titled, E-Filing – ACA Explanation, Check Form 8962 is not required to be attached to this return.
5. Proceed to the Filing section after completing the ACA Explanation entry.
6. You will be prompted to use the Attachment Manager to attach the ACA Explanation Statement.
7. Choose Attach Documents.
8. Click Add.
9. Select the appropriate PDF file.
10. Click Finish.

Related Links

• About Form 8962, Premium Tax Credit
• Individuals – Rule Number F8962-070