What year do I list my marketplace premiums for January 2023 health insurance, paid end of December?

[DIYTaxPrepper]

For marketplace self-employed health insurance premiums paid at the end of December 2022 but for the January 2023 month, which year do I file those on?

I'm assuming since I am newly self-employed and didn't receive a 1095-A from my marketplace insurance provider for 2022, that the premium payment still goes on the 2023 return, despite being paid end of December.

Thank you for any insight!

[CatinaT1 · Accepted solution]

You will report what is on your 1095-A. Your insurance payments are not a business expense.

You will have a 1095-A even if you only had Marketplace Insurance for one month. Check your Healthcare.gov account for your 2022 1095-A.

[DIYTaxPrepper]

Thank you! Since I have no 1095-A for 2022 and the coverage began on 1/1/2023, I'm gathering that means it will be on the 1095-A I get next year.

[JosephS1]

Yes, as CatinaT1 said, you will have a 1095-A even if you only had Marketplace insurance for 1 month.

Since your premium payment was for January, 2023, expect a 1095-A for 2023 around this time next year.

@DIYTaxPrepper