IRS Letters 5591 and 5596 – Premium Tax Credit

Advanced Premium Tax Credit

The IRS began mailing out Letter 5591 to those taxpayers who received the Advanced Premium Tax Credit (APTC) and who should have received a 1095-A, but who have not filed either a tax return including Form 8962 or an extension. Click here to learn more about understanding Letter 5591.

In addition, the IRS has begun mailing out Letter 5596 to taxpayers who received advance payments of the Premium Tax Credit and filed an extension, but have not filed a return with Form 8962 to reconcile the Premium Tax Credit. Click here to learn more about understanding Letter 5596.

All taxpayers who received APTC are required to file a 2014 federal tax return with Form 8962 to reconcile advance payments of the Premium Tax Credit. The IRS urges all APTC recipients to file a return as soon as possible to protect eligibility for advance payments in 2016.