Non-Tax Filers
Certified Representative Talking Points
Premium Tax Credit: Filing 2014 Federal Income Tax
In the upcoming weeks, Covered California will send all consumers a reminder that they
must file their 2014 federal tax return if they received a Premium Tax Credit (PTC) for
the 2014 coverage year. In fact, consumers promise to file taxes when they submit an
application and are determined eligible for PTC.
The Advanced Premium Tax Credit (APTC) lowers the amount consumers pay for their
health insurance each month. The amount of APTC received is based on how much
money consumers make, their tax household size and where they live. APTC is paid
directly to their health insurance company by the Internal Revenue Service (IRS) on
their behalf, which is why those who receive APTC or premium assistance must file
taxes.
As consumers prepare to renew their coverage for 2016, it is imperative they have filed
their 2014 federal taxes in order to continue receiving the Premium Tax Credit (PTC) in
2016.

If consumers received APTC in 2014 to help pay for their health insurance,
they are required to file a 2014 Federal Income Tax return.

If consumers do not file a tax return for 2014, they will not be eligible for
APTC or cost-sharing reductions in 2016.

If consumers filed for an extension or filed late, they will need to allow the IRS
time to complete processing their return which may take several weeks.

If consumers have not yet filed their 2014 Federal Income Tax Return, they
should contact their tax preparer or they can also get free tax help here.
Internal Revenue Service (IRS) Letter 5591
The IRS will also remind recipients of APTC for coverage year 2014 who have not filed
a 2014 federal tax return that they must do so in order to continue receiving APTC for
the 2016 coverage year. Please visit the IRS web page for their non–tax filer outreach
letter, known as Letter 5591. The IRS will:

Send Letter 5591 to all individuals that failed to file taxes in 2014 (including
Covered California consumers).

Advise consumers to file their taxes as early as possible and not later than
October 15, 2015 to avoid the risk of losing their APTC or cost-sharing
reductions in 2016.
COVERED CALIFORNIATM
1601 EXPOSITION BOULEVARD, SACRAMENTO, CA 95815
WWW.COVEREDCA.COM