Starting tax year 2021, the IRS will reject electronically filed tax returns if the taxpayer needs to reconcile advance payments of the premium tax credit on Form 8962 but does not attach the form to the return.
In the past, the IRS issued notices on these matters but did not reject the returns. The agency updated this policy on March 22. Find more IRS special tax season alerts here.
To correct an e-filed return rejected by the IRS for missing a Form 8962, the agency provides these instructions.