The Internal Revenue Service is warning tax preparers that clients who fail to file their tax returns for last year run the risk of missing out next year on advance payments of the premium tax credit for health insurance under the Affordable Care Act.

In an email to tax professionals Friday, the IRS urged tax practitioners to remind their clients who received advance payments of the premium tax credit in 2014 that they should file their 2014 tax return as soon as possible this summer, even if they have an extension, to protect their eligibility for advance payments from their health insurance marketplace in 2016.

“Depending on the situation the IRS is currently sending Letter 5591, Letter 5591A or Letter 5596 to taxpayers who received 2014 advance payments, but have not yet filed their tax return,” said the IRS. “The letters remind taxpayers of the importance of filing their 2014 federal tax return along with Form 8962, Premium Tax Credit, as soon as possible.”

For more information, the IRS included links to information on Understanding your Letter 5591Understanding your Letter 5591AUnderstanding your Letter 5596 and the ACA What’s Trending page.

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