What happened F8962 070 the e-file database indicates that Form 8962 or a binary attachment with description containing ACA explanation must be present in the return?

If an individual tax return does not include Form 8962, Premium Tax Credit, it will be rejected with code F8962-070:

According to the e-File database, Form 8962 or a binary attachment with the caption “ACA Explanation” must be included in the return.

In the tax year 2021, the IRS began using this reject. Before 2021, if Form 8962 is missing from a tax return, the IRS would send the taxpayer a letter demanding that they complete and submit the form. Starting with the tax year 2021, a return that should contain Form 8962 is simply rejected.

To address the rejection, the taxpayer must provide the preparer with the Form 1095-A received from the Health Insurance Marketplace so that the preparer can complete Form 8962.

If a taxpayer is unsure whether they were covered by Marketplace insurance or cannot find Form 1095-A, they should log in to their account at healthcare.gov and retrieve a copy of the form there.