Do you, by chance, mean the Advanced Premium Credit reconciliation worksheet (form 8962)?
If so, failure to complete that form could prevent you from future advance credit payments. I have included two discussions from the IRS on that issue. At a minimum failure to file the 8962 worksheet will result in your refund being delayed.
https://www.irs.gov/affordable-care-act/individuals-and-families/premium-tax-credit-claiming-the-cre...
Failing to file your tax return may prevent future advance credit payments
If advance credit payments are made for you or an individual in your tax family, and you do not file a tax return, you will not be eligible for advance credit payments in future years. This means you will be responsible for the full cost of your monthly premiums. In addition, you may have to pay back some or all of the advance credit payments that are made on behalf of you or an individual in your tax family.
Advance payments of the premium tax credit are reviewed in the fall by the Health Insurance Marketplace for the next calendar year as part of their annual enrollment process.
https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics
You must file a return even if you’re usually not required to do so. Filing your return without reconciling your advance payments will delay your refund and may affect future advance credit payments. For more information on filing a return to claim and reconcile the credit see Premium Tax Credit: Claiming the Credit and Reconciling Advance Credit Payments.
