1095a and no income

[Marie]

Does an income tax return need to be filed to report the 1095a amounts?  No income, how did he get coverage?  

Not sure how to work this? 

[TexTaxToo]

If they received APTC, they must file, regardless of income.  (Unless someone claims them as a dependent, in which case the 1095-A would be reconciled on that person's return.)

Presumably, when they applied they had income or expected to have income, and the Marketplace determined that they qualified.  In that case, they should have reported to the Marketplace when it became clear they would not have income, and should have switched to Medicaid. But usually they won't be penalized for that, and can still claim PTC (assuming they got APTC).

However, if they lied ("with intentional or reckless disregard for the facts, provided incorrect information to a Marketplace"), they do not qualify for PTC and will have to pay back any APTC.

[Pacun]

"with intentional or reckless disregard for the facts"

I would file with 0 or 1 dollar income. I would also inquire if they did some work and were paid cash.  

So, going to the quote above, who will determine if they intentionally disregarded the facts? We as preparers don't have the skills, knowledge, competence and drive to determine that, correct?

 

[joanmcq]

Do they have non taxable income? Disability maybe?