If you moved recently, you have probably notified the U.S. Postal Service, utility companies,
financial institutions and employers of your new address. If you get health insurance coverage
through a Health Insurance Marketplace, the IRS reminds you to include the Marketplace as an
important notification point.
If you are receiving advance payments of the premium tax credit, it is particularly important that
you report changes in circumstances, including moving, to the Marketplace. There is a simple
reason. Reporting your move lets the Marketplace update the information used to determine your
eligibility for a Marketplace plan, which may affect the appropriate amount of advance payments
of the premium tax credit that the government sends to your health insurer on your behalf.
Reporting the changes will help you avoid having too much or not enough premium assistance
paid to reduce your monthly health insurance premiums. Getting too much premium assistance
means you may owe additional money or get a smaller refund when you file your taxes. On the
other hand, getting too little could mean missing out on the monthly premium assistance that you
deserve.
Changes in circumstances that you should report to the Marketplace include, but are not limited
to:
 an increase or decrease in your income
 marriage or divorce
 the birth or adoption of a child
 starting a job with health insurance
 gaining or losing your eligibility for other health care coverage
Many of these changes in circumstances – including moving out of the area served by your
current Marketplace plan – qualify you for a special enrollment period to change or get insurance
through the Marketplace. In most cases, if you qualify for the special enrollment period, you will
have sixty days to enroll following the change in circumstances. You can find information about
special enrollment periods at HealthCare.gov.
More Information
Find out more about the health care law, the premium tax credit and the individual shared
responsibility provision at IRS.gov/aca
Find out more about the Health Insurance Marketplace at HealthCare.gov, or by calling (800)
318-2596.

Revised 9-13-14