IRS – Letters 5591 and 5596

Some of your clients may receive IRS letter 5591 or 5596. Both letters encourage the taxpayer to file a return with Form 8962, Premium Tax Credit (PTC), as soon as possible.

• Letter 5591 is directed to taxpayers who received a Premium Tax Credit and who should have received a Form 1095-A, Health Insurance Marketplace Statement, but who have not filed either a tax return including Form 8962 or an extension.

• Letter 5596 is directed to taxpayers who received the Advance Premium Tax Credit and filed an extension, but have not yet filed a return containing Form 8962 to reconcile advance payments of the Premium Tax Credit.

Information about how the taxpayer should respond is available from the IRS at The Health Care Law and You.