In cases when your taxpayer has received a rejection where the IRS claims that should have received a 1095A for Marketplace insurance, but there wasn't a 1095A issued or Marketplace Health Insurance is not applicable you are required to attach an explanation with your return.
This indication is found on the Main Information sheet, under Special Processing.
Attached to this article is a PDF file that you can use to attach to the return and explain the absence of form 8962 for this rejection.
You will need to open this file and save it as a PDF on your computer with the same name.
Please do not change the file name of the PDF after downloading and be sure to fill out the taxpayer (and spouse if applicable) name and date fields.