We gathered Form 1095‑A, cleaned up Form 8962, attached the right proofs, and used the IRS upload tool. A few weeks later the hold cleared. If you are in that spot now, this guide walks you through what to send, how to send it, and how to avoid repeat headaches next year.
Key Takeaways
- Form 14950 is the one‑page IRS cover sheet you use to verify and reconcile the Premium Tax Credit after a CP06 or CP06A notice. It lists exactly which documents the IRS expects from you.
- You will almost always include a completed Form 8962 and your Form 1095‑A. Add shared policy or marriage‑year details only if they apply to you.
- The CP06 or CP06A notice gives your deadline, submission options, and address or upload link. You typically have 30 days to respond, and you can upload, fax, or mail your package.
- Do not send originals. Send clear copies, keep a full set for your records, and include a simple cover note that matches the notice name, TIN, and tax period.
- Processing times vary. In practice, well‑documented responses are often resolved in several weeks, commonly about one to two months, though the IRS does not guarantee a fixed window. The IRS will send a letter when the audit closes.
Who This Guide Helps
- You filed a return that included Marketplace coverage and the Premium Tax Credit, and the IRS sent you CP06 or CP06A.
- You are a tax pro cleaning up missing Form 8962 or a mismatched 1095‑A.
- You manage a firm and want a simple, repeatable checklist for CP06 responses so your team can hit deadlines without rework.
Quick orientation: CP06 and CP06A are IRS audit‑by‑mail notices focused on verifying your Premium Tax Credit. Your refund can be held until verification ends, which is why a prompt, clean package matters.
What Is IRS Form 14950?
Form 14950, Premium Tax Credit Verification, is a one‑page request sheet that sits on top of your support package. It tells you, in plain terms, to send Form 8962, your Marketplace statement Form 1095‑A, and specific proofs if your situation involves a shared policy allocation or the alternative calculation for year of marriage. Think of it as the IRS checklist for exactly this issue.
Why you received it
- The IRS is verifying that your Marketplace coverage and advance payments line up with the credit you are actually allowed to claim on your return. If something is missing or inconsistent, CP06 or CP06A triggers Form 14950.
What the IRS expects
- A correct, complete Form 8962 that reconciles advance payments.
- Your Form 1095‑A, or a corrected one if the Marketplace updated it.
- Proofs the form lists, for example premium payment evidence, and, when relevant, details for shared policies or marriage‑year calculations.
How Submission Works
Your notice gives you three ways to send everything in one go.
- Upload with the IRS Document Upload Tool for CP06 cases, which is the fastest route for most people.
- Fax if upload is not possible.
- Mail if neither upload nor fax is available, using the address at the top of your notice.
Keep your proof of submission. Save a full digital and paper copy, including the time stamp from the upload tool or the mail receipt. When the IRS finishes review, they send a result letter and release any held refund if your documentation checks out.
Pro tip: match your notice exactly. Use the same name spelling, SSN or ITIN, and tax period end date shown on your CP06 or CP06A so your documents attach to the right file on the first pass.
What Form 14950 Covers, In Plain English
Form 14950 is short, but it is packed with signals about what the IRS wants you to prove. Here is the practical read.
Verifies your Premium Tax Credit
The form confirms you actually had Marketplace coverage and that your Form 8962 lines up with what was paid in advance on your behalf. If you left Form 8962 out of the original filing, you are expected to include it now. If you filed it but discover a mistake, correct it and send an updated copy.
Reconciles advance payments with your final numbers
The IRS compares the APTC that the Marketplace sent to your insurer during the year with the credit you qualify for after your real income is known. That compare and adjust step happens on Form 8962. If there is a gap, you might owe back some advance payments, or you might get more credit.
Confirms marketplace enrollment details
You will usually attach Form 1095‑A because it contains the monthly premiums, the SLCSP benchmark, and any advance credit payments. If the 1095‑A is incorrect or you never received it, contact the Marketplace for a new or corrected version before you finalize your response.
In my experience, most CP06 slowdowns come from a wrong or missing 1095‑A. Fixing that upstream unlocks everything else.
What The IRS Form 14950 Actually Lists
The form is explicit about the documents it might require. The common items are:
- Form 8962, completed or corrected.
- Form 1095‑A, and when issued, 1095‑B or 1095‑C.
- Names of covered individuals and supporting enrollment evidence.
- Proof you paid premiums, for example bank statements, card statements, or copies of both sides of canceled checks.
- Details for shared policy allocations, including allocation SSN, policy number, percentages, and months.
- Details for the alternative calculation for a year of marriage, including alternative family size, months, and marriage date.
Submission Deadlines And Methods
- Your CP06 or CP06A gives you 30 days from the notice date to send everything.
- Submit in one package, clearly labeled, and as readable copies. The IRS lets you upload, fax, or mail your documents, and they will send a result letter after review.
Suggested cover page structure
- Your name and SSN or ITIN
- Tax year and notice number, for example CP06
- Short list of what you are including, for example “Form 14950, Form 8962, Form 1095‑A, premium payment proofs, shared policy worksheet”
This simple formatting mirrors what IRS examiners look for and avoids back‑and‑forth.
The Why Behind CP06
CP06 and CP06A are audit‑by‑mail programs designed to verify refundable credits, including the Premium Tax Credit. If you received CP06, the IRS is holding all or part of your refund until verification finishes. The fastest path is a complete, legible package that matches the notice on the first try.
Keep your response tight and complete. One complete upload beats three partial submissions every time.
Premium Tax Credit Basics You Actually Use
The Premium Tax Credit reduces what you pay for Marketplace health insurance. You either take it during the year as advance payments or all at once at filing. The core steps in verification tie back to these mechanics.
What the credit does
- It is a refundable credit that can increase your refund even if you owe no tax.
- It is based on your final household income and family size, and the benchmark second lowest cost Silver plan for your area.
- You reconcile it using Form 8962. If APTC exceeded your allowed credit, you may repay some or all of the excess, subject to rules.
Who qualifies and how
- You or a family member enrolled in a Marketplace plan.
- You have a Form 1095‑A showing the months of coverage, premiums, SLCSP, and APTC paid.
- You compute the actual credit on Form 8962 and include it with your federal return if APTC was paid, or if you want to claim the credit now.
If you discover a 1095‑A error, ask the Marketplace for a corrected form and use that for reconciliation.
Reconciling advance payments without drama
- Pull your Form 1095‑A and check every line, especially months, SLCSP, and APTC.
- Complete or correct Form 8962. If your return omitted 8962 and APTC was paid, you must file it now.
- If your policy was shared between tax families, complete the allocation section. If you married during the year and APTC was paid, consider the alternative calculation for a year of marriage. Both are in the 8962 instructions.
- Align your package with Form 14950 and send it using the notice instructions.
If your SLCSP amounts are missing or look off, Healthcare.gov has guidance and a tool to help you confirm the correct SLCSP values before you finalize Form 8962.
A quick scenario to make this real
Say you enrolled through the Marketplace for the full year, took advance credit, and then got married in August. Your spouse had different coverage earlier in the year. You will likely complete Part IV for the shared policy months, and consider Part V for the marriage‑year alternative. You include the allocation SSN, policy number, percentages, and months in your response, along with the marriage date and any alternative family size documents if you choose that calculation.
Who Receives Form 14950
You will receive Form 14950 when the IRS needs proof to verify your Premium Tax Credit after a CP06 or CP06A notice. Triggers include a missing or incorrect Form 8962, a 1095‑A mismatch, or situations like shared policies and year‑of‑marriage calculations that were not clearly supported in the original filing. If CP06 applies, the IRS can hold your refund until the audit closes.
How To Complete Form 14950
Start by matching your notice exactly. Enter your name, SSN or ITIN, and the tax period end date as shown on the top right of your CP06 or CP06A.
Step‑by‑step
- Confirm whether you claimed the PTC or had APTC paid. If yes, complete Form 8962 or correct it if needed.
- Attach Form 1095‑A. If the Marketplace issued a corrected form, use the corrected one.
- Add income and coverage proofs the form lists, for example pay stubs, W‑2s, premium payment records, enrollment statements, and insurer invoices.
- If a shared policy allocation applies, include the allocation SSN, policy number, percentages, and start or stop months.
- If you married during the year and APTC was paid, consider the alternative calculation for year of marriage and include the specific items listed on the form and in the instructions.
- Send copies, not originals, using the upload, fax, or mail option your notice provides. Keep dated copies of everything.
Small formatting details that speed review
- Put Form 14950 on top, then 8962, then 1095‑A, then proofs in the same order the form lists them.
- Label each section, for example “Part IV allocation support” and “Part V marriage‑year support,” so an examiner can check boxes quickly.
- Use a single PDF if you upload. Name it “CP06‑14950‑TaxYear‑LastName‑SSN4.pdf” so it is easy to find in your records.
What To Include When
Use the table below as your quick pack list.
| Document | Purpose | When to include |
| Form 8962 | Reconcile APTC with your allowed PTC | Always if APTC was paid or you want to claim PTC now |
| Form 1095‑A | Marketplace premiums, SLCSP, APTC | Always with Marketplace coverage, use corrected copy if issued |
| 1095‑B / 1095‑C | Additional coverage statements | Include if issued to you |
| Income proofs | Support MAGI and family size | Include when requested or when figures changed |
| Premium payment proofs | Show you paid the premiums | Include when requested or if the IRS asks for payment evidence |
| Part IV allocation details | Shared policy specifics | Include when your policy spans more than one tax family |
| Part V marriage‑year details | Alternative calc support | Include when you elect the marriage‑year alternative |
This order mirrors the IRS form and instructions, which keeps reviewers from hunting around.
How To Respond To CP06 or CP06A
Read the notice from top to bottom. Note the deadline, the tax year, and the submission method you plan to use. Then send one complete package.
- Assemble your core forms and proofs.
- Upload them using the IRS Document Upload Tool, or fax, or mail to the address on your notice.
- Keep your proof of submission and a full copy of the package.
- Watch for the IRS result letter. If they need more information, respond quickly and completely.
The IRS explicitly allows upload, fax, or mail for CP06 responses, and asks that you send all documents at the same time to avoid delays.
Extra Documentation That Often Helps
Although Form 8962 and Form 1095‑A are the anchors, complete packages often include:
- Recent pay stubs, W‑2s, 1099s, or an employer letter when income moved during the year.
- Family size documents when relevant, for example a marriage certificate or dependent records.
- Marketplace enrollment confirmations and insurer invoices for each covered person.
- Premium payment proofs, for example bank statements or copies of both sides of canceled checks.
Clean copies matter
Send legible copies. If you upload, scan in grayscale at a reasonable resolution and check that page order is correct before you submit. The IRS specifically asks for easy‑to‑read documents to prevent processing delays.
Filing Considerations And Quick Steps
| Step | Action | Purpose |
| 1 | Complete Form 14950 header to match your notice | Accurate identification |
| 2 | Attach Form 8962 and Form 1095‑A | Substantiate PTC and reconcile APTC |
| 3 | Add payment and allocation proofs as requested | Verify premiums and special cases |
| 4 | Upload, fax, or mail, then keep copies | Preserve records and speed resolution |
These steps track the notice instructions and the form’s own list of required items.
Troubleshooting The Common Snags
- Missing or wrong 1095‑A. Contact the Marketplace and wait for the corrected copy. Do not file a new 8962 until the 1095‑A is accurate.
- Omitted Form 8962 when APTC was paid. File it now and attach it to your response.
- Shared policy not documented. Include the allocation SSN, policy number, percentages, and months, plus insurer statements if requested.
- Marriage during the year with APTC. Review the 8962 instructions for the marriage‑year alternative before you finalize your numbers.
Tight packages get faster decisions. One pass, complete, beats piecemeal every time.
What Happens After You Respond
The IRS will review your documents, compare your Form 1095‑A and Form 8962, and then send you a letter with results. If everything checks out, they close the audit and release any held refund for CP06 cases. If they need more information, they will tell you what is missing.
Realistic timing
There is no guaranteed clock. In practice, complete packages often resolve in several weeks, commonly about one to two months, especially when you use the upload option and attach a corrected 1095‑A when needed. The IRS will notify you by letter when the audit closes.
Where To Get Form 14950
- Your CP06 or CP06A often includes the form or a link to it, and it shows where to upload, fax, or mail your package.
- You can download the current one‑page, fillable PDF, Form 14950 (Rev. 6‑2024), directly from the IRS. Verify that the revision year on the form matches what your notice expects.
Official sources to rely on
- CP06 and CP06A notice page for deadlines and submission options.
- Form 14950 PDF for the exact list of documents the IRS wants for this verification.
- Form 8962 instructions and Publication 974 for allocation rules and marriage‑year calculations.
- Healthcare.gov guidance for locating or correcting your Form 1095‑A and confirming SLCSP values.
A Firm‑Ops Note For Accounting Teams
If you run a CPA or EA firm, CP06 cleanups are where delivery discipline shows. Standardized workpapers for PTC, a required‑fields checklist for 1095‑A, and a one‑click allocation worksheet cut reviewer time and rework. When teams have consistent SOPs and clear review gates, 8962 accuracy improves and CP06 cycles shrink.
If you use an offshore team, treat it as operations, not staffing. Define SOPs, structure workpapers, and set SLAs, especially for Marketplace and 8962 reconciliation. A U.S.‑led partner like Accountably integrates trained teams into your workflow with naming standards, layered review, and turnaround targets, so CP06 responses go out complete the first time. Mentioning this once is enough here. Use it if your firm needs capacity without chaos.
FAQs About Form 14950 And CP06
Do I have to file Form 8962 if APTC was paid during the year?
Yes. If advance credit was paid for anyone in your tax family, you must file Form 8962 with your return, and you must include it with your CP06 response if it was missing or incorrect.
My 1095‑A is missing or wrong. What should I do?
Contact the Marketplace and request the form or a corrected copy. Use the corrected 1095‑A when preparing or updating Form 8962, then include it in your response.
Can I upload my documents to the IRS instead of mailing?
Yes. CP06 and CP06A allow you to upload, fax, or mail your documents. Upload is usually the fastest route.
What if my policy covered people in another household?
Use the shared policy allocation rules. Provide the allocation SSN, policy number, percentages, and months, and include any insurer statements the form lists.
I married during the tax year. Can that change my repayment of excess APTC?
Possibly. Review the alternative calculation for a year of marriage in the 8962 instructions and Publication 974. It can reduce the amount you must repay in some cases.
Should I send original documents to the IRS?
No. Send copies, keep your originals, and retain dated proof of submission.
Compliance And Source Notes
This article is for general education. It is not tax or legal advice. For deadlines, acceptable documents, and final instructions, rely on your specific IRS notice, Form 14950 (Rev. 6‑2024), Form 8962 instructions, and Publication 974. Always keep copies of your submissions and correspondence.
Sources checked for 2025: IRS CP06 guidance updated August 27, 2025, the current Form 14950 PDF, the latest Form 8962 instructions, and Healthcare.gov’s 1095‑A guidance.
Closing
You have what you need to act with confidence. Gather your 1095‑A, complete or correct 8962, attach the proofs listed on Form 14950, and send one clean package by your deadline. If anything is unclear, check your notice and the IRS sources above, or work with a qualified tax professional. If you lead a firm and want steadier delivery under peak loads, tighten your SOPs for Marketplace and 8962 now so the next CP06 is routine, not a fire drill.