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Text of 2017 IRS Form 1095-A with Instructions: Health Insurance Marketplace Statement (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Sept. 25, 2017
"You must complete Form 8962 and file it with your tax return (Form 1040, Form 1040A, or Form 1040NR) if any amount other than zero is shown in Part III, column C, of this Form 1095-A (meaning that you received premium assistance through advance credit payments) or if you want to take the premium tax credit. The filing requirement applies whether or not you're otherwise required to file a tax return."
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