The Marketplace is Sending Failure to Reconcile (FTR) Recheck Notices in April
- Karl J. Ruth Jr.
- Apr 15
- 2 min read
The Marketplace is conducting FTR Recheck, a process where the Centers for Medicare and Medicaid Services (CMS) verifies the tax filing status of enrollees who were previously identified as failing to file and reconcile advance payments of the premium tax credit (APTC). FTR occurs when enrollees who have Marketplace coverage with APTC don’t file their federal income tax return and reconcile their APTC.
In mid-April, the Marketplace will begin sending notices to enrollees identified as being in FTR status. These will be sent either through an indirect notice sent to the enrollee or a direct notice sent to the household tax filer, or both.
If an enrollee or tax filer receives an FTR Recheck notice, they should immediately file their federal income tax return and reconcile APTC for the applicable tax years listed on their notices. Enrollees who have failed to file and reconcile for two consecutive tax years are at risk of losing their APTC as soon as this summer.
See this resource to learn more about the information enrollees in a one- or two-tax year FTR status will receive and what actions they should take.
IRS data will be evaluated in the summer of 2025 to verify the FTR status of those enrollees who attested to having filed and reconciled in their application. If IRS data indicates that the consumer has a two-tax year FTR status, they will generally have their APTC ended effective the month after the final check is completed.
Enrollees who believe their APTC was ended erroneously and wish to regain APTC eligibility for the rest of the coverage year in which their APTC was removed may file an appeal with the Marketplace Appeals Center. See this resource for instructions on how enrollees can file an appeal. Enrollees in State-based Exchanges (SBEs) can file an appeal with their State Exchange’s appeals entity. Enrollees can find information about their SBE by visiting https://www.healthcare.gov/marketplace-in-your-state/.
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