The CP06A is an audit notice. The IRS is examining your return because of the Premium Tax Credit (PTC) and is asking for supporting documents. It is not a notice that the IRS already changed your refund or balance. The IRS uses the CP06A version for a post-refund Premium Tax Credit audit, where no refund is being held on your account. The CP06 version is used when the IRS is holding your refund.

What This Notice Means

IRS records show that you, or someone you claimed, had health coverage through the Marketplace and that advance payments of the premium tax credit (APTC) were paid to the insurance company. When APTC is paid for your household, you must file Form 8962, Premium Tax Credit, to reconcile it.

What to Do

  • Provide a completed Form 8962.
  • Provide copies of Form 1095-A, 1095-B, or 1095-C, as appropriate.
  • If someone else reconciled part of the APTC on another return, complete Part 4 of Form 8962 for the shared policy allocation.
  • Use the enclosed Form 14950, Premium Tax Credit Verification, as your guide.
  • Mail or fax everything within 30 days of the notice date, with a copy of the notice.

If you can't get the documents together in time, call the number on the notice before the 30 days run out to discuss your options.

If You Don't Respond

The IRS will send an audit report proposing changes to your return. That can include additional tax to repay the APTC.

What Happens Next

The IRS reviews what you send, which takes at least 30 days. If it supports your return, you get a letter closing the audit. If it doesn't fully support your return, you get an audit report explaining the proposed changes and your options.

Get your Form 1095-A from your Marketplace account if you don't have it. Keep copies of everything you send.

If you received a CP06A Premium Tax Credit audit notice, call us at (813) 229-7100.