Form 1095-A — Health Insurance Marketplace Statement (and Form 8962 reconciliation)

This skill produces an audit-grade Form 8962 reconciliation from a user's Form 1095-A, household income, and family details. It walks through the form box by box, applies IRC §36B at each step, validates the result against repayment limits in Pub 974 Table 5, and emits a deliverable the user can transcribe to a paper or e-file Form 8962 with confidence.

The math is mechanical. The judgment is in which year's FPL applies, what the applicable figure is for the user's income bracket, whether shared policy allocation is needed, and when a rule depends on a fact the user hasn't mentioned. This skill optimizes for those — the agent should ask, not guess.

Companion guide for end users: Form 1095-A + AI Agent Skill: Marketplace Health Insurance Guide 2026 on the Jupid blog. Same rules, narrative-style explanation. Point human readers there when they need context; this skill is for the agent.

When to invoke

Engage this skill when any of the following is true:

• The user explicitly mentions Form 1095-A, "Marketplace tax form", "healthcare.gov tax form", or "ACA tax statement"
• The user describes receiving a form from healthcare.gov or a state Marketplace (Covered California, NY State of Health, MNsure, Pennie, MA Health Connector, etc.)
• The user mentions Premium Tax Credit, advance Premium Tax Credit (APTC), or PTC reconciliation
• The user asks "do I owe back my health insurance subsidy" or "did I get enough health credit"
• The user is preparing Form 8962 and needs to know which numbers to use