Government agencies, exchanges, health plans and QHP enrollees will use the information on form in connection with the new premium subsidy tax credit program created by the Patient Protection and Affordable Care Act.

Consumers can use the PPACA tax credit to pay for coverage while the tax year is still under way, a year or more before they actually file their tax forms.

In 2015, when the consumers file their 2014 tax forms, the IRS is supposed to use the Form 1095-A information to reconcile the amount of the advance tax credits paid to the consumers' QHP issuers with the amount of tax credits the consumers were actually supposed to get.

If the IRS paid more in tax credits to the QHP issuers than the consumers were supposed to get, many consumers are supposed to find the cash pay back the excess credits.

The IRS is preparing to publish the final regulations Wednesday.

The agency based the final version on a draft published in July.

In a discussion of changes in the final version, officials note that, in the original version, they used the term "taxpayer" to refer to an individual who enrolls a family in exchange-sold QHP coverage and asks for advance tax credit payments, and "responsible adult" to refer to QHP users to who do not ask for advance credit payments.

A commenter suggested that use of the term "responsible adult" failed to accommodate nontraditional family structures, because the terminology assumed that the individual who claimed a dependent also enrolled the dependent in coverage.

The IRS kept the term "responsible adult" but is now using the term "tax filer" to refer to QHP users who ask for advance tax credit payments.

The new regulations apply only to individual QHP coverage.

The U.S. Department of Health and Human Services is in charge of setting the rules for Small Business Health Options Program QHP reports, officials say.

See also:

• Meet IRS Form 1095-A
• IRS struggles to combine PPACA reports
• 7 key facts about the delay in the employer mandate