Under Code Sec. 36B(a), certain taxpayers are allowed a refundable premium tax credit to help afford health insurance bought through an Exchange. On Feb. 20, 2015, the Department of Health and Human Services announced that it had issued Forms 1095-A containing erroneous information to some taxpayers who received advance subsidies toward their purchase of health insurance through healthcare.gov. These taxpayers have been informed that they will be receiving corrected Forms 1095-A from the Health Insurance Marketplace. Taxpayers need this form to file a complete and accurate return.