The Centers for Medicare and Medicaid Services (CMS) has announced a special enrollment period from February 1, 2016 through March 31, 2016 for taxpayers who failed to file a federal income tax return and reconcile advance payments of the premium tax credit (APTC).

This special enrollment period will only be available to taxpayers after they file their tax return and reconcile APTC that was paid on their behalf. Once the return has been filed, they can return to the Marketplace and update their application to explain that they have filed a return and reconciled their APTC. Eligibility for this special enrollment period is limited to those who have previously attempted to enroll in 2016 coverage.