Use the information on this page to help consumers understand health insurance tax documents.
See Resource Links on this page for information on MNsure.org about federal tax filing requirement and the forms used for reporting health coverage.
Assister Role
- Assisters should not provide advice to consumers on tax issues in their assister role.
- Assisters may share information and resources with consumers so they are aware of their responsibilities.
- We strongly recommend you refer consumers to tax professionals. Free tax assistance is available for low income consumers.
Federal Tax Information Authorization
Consumers who wish to lower the cost of their health coverage, must provide MNsure a Federal Tax Information (FTI) authorization to retrieve IRS data for eligibility determinations. Consumer tax information is used to verify and renew eligibility for advanced premium tax credit (APTC) and cost-sharing reductions (CSRs). These forms require special handling and have specific instructions for submission.
At the start of a new year, MNsure will mail FTI notices to tax filers of households that have not provided MNsure with the necessary authorization. If an assister has an assister portal association with a consumer who receives this notice, they will receive a secure email notifying that the consumer must take action.
Key elements to remember:
- The FTI authorization form must be completed by the tax filer.
- Tax filers who do not complete this authorization will not receive advanced premium tax credit (APTC) or a cost-sharing reduction (CSR).
- Tax filers should verify their information before completing the form. If the form is not completed with the correct information, MNsure will be unable to process it.
- Tax filers can choose authorization for one to five years for verifying income data.
- Submitting online:
- Tax filers who receive their notice in the mail will also be provided with an option to complete the form online.
- Tax filers should use MNsure's online tool to submit their authorization. If the tax filer is unable to use the online tool, they can fill out the paper form that comes with the notice and mail it back with the enclosed envelope.
- Submitting by mail:
- MNsure accepts FTI authorization forms by mail.
- The form must be hand signed by the tax filer.
- Consumers who do not receive the notice by mail at the start of a new year will have to submit their FTI authorization via mail.
- Consumer may call MNsure or have their assister call the Broker Service Line or ARC on their behalf to have the notice sent to them. A special envelope will be included with the notice which will prioritize the handling of it when it is received back at MNsure.
Tax Credit Reconciliation
Assisted QHPs: Consumers will need the information on IRS Form 1095-A to reconcile advanced premium tax credit payments made on their behalf or to claim the premium tax credit if they are eligible.
- MNsure will mail the IRS Form 1095-A to consumers who were enrolled in a qualified health plan by January 31.
- Consumers can find their 1095-As in the notification section in their METS account and in the “My Inbox” section of a consumer’s enrollment dashboard. Assisters should not view or print a consumer's 1095-A form.
- Consumers can use the Get Online Help option on MNsure.org (select private health or dental insurance plan) to request a duplicate 1095-A form or to check status of a missing/corrected 1095-A form.
- Consumers do not need to file Form 1095-A with their taxes.
- Consumers do need information from Form 1095-A to complete and file Form 8962 (Premium Tax Credit).
Resource: Form 1095-A Reference Guide for Assisters Plan Year 2021 (PDF)
Unassisted QHPs: Consumers who enrolled through MNsure can claim a premium tax credit when filing their taxes even if they applied “without financial help.” If APTC payments were not applied to the enrollee's QHP coverage for any month during the tax year, and the QHP enrollee now wants to claim the premium tax credit for the tax year, the enrollee needs to:
Reminder: Certified assisters are prohibited from providing tax advice.
Tax Filing Requirements
Medical Assistance and MinnesotaCare: Getting Form 1095-B does not mean that an enrollee is required to file a federal tax return. Enrollees should check IRS.gov and the Form 1040 instructions to determine whether they must file a federal income tax return.
1095-B FAQ - New for Tax Year 2021
- An enrollee who files taxes does not need to attach Form 1095-B to his or her tax return. The enrollee should keep the form for his or her records.
- An enrollee who does not file a federal income tax return should also keep Form 1095-B for his or her records.
QHPs: Consumers who purchased a QHP through MNsure and are receiving APTC, or wish to claim the premium tax credit, must file taxes with the Internal Revenue Service (IRS).
- If they fail to file taxes, they will not be eligible for premium tax credits in the future.
- In addition, the IRS may contact a consumer to pay back some or all of the advance payments of the premium tax credit.
