How do I correct or replace health marketplace tax forms if the marketplace won’t issue them or the information is wrong? – North Carolina

Short Answer

In North Carolina, the person who can usually request a decedent’s missing or corrected Health Insurance Marketplace tax form (often Form 1095-A) is the court-appointed personal representative (executor/administrator) or someone with another recognized legal authority. The practical fix is to (1) prove authority with Letters Testamentary/Letters of Administration (or a small-estate document when available), (2) submit a written request for the form or a correction, and (3) keep a paper trail in case the estate’s tax preparer needs to document the effort. If the Marketplace account is locked behind online access, North Carolina’s digital-assets law can support a request for account information needed to retrieve the form.

Understanding the Problem

Under North Carolina probate administration, a common issue arises when a personal representative needs a decedent’s Health Insurance Marketplace tax form to complete required tax filings for the estate, but the Marketplace will not issue the form, the account cannot be accessed, or the form’s information appears incorrect. The single decision point is whether the person requesting the form has the legal authority the Marketplace will accept to release or correct the decedent’s tax-related records.

Apply the Law

North Carolina probate law generally puts the personal representative in charge of collecting records needed to administer the estate, including documents used to prepare final and fiduciary tax filings. When the missing Marketplace form is trapped behind an online account, North Carolina’s digital-assets statute can require a “custodian” of digital assets to disclose certain non-content account information and digital assets to the personal representative if the required documents are provided. In practice, the key forum for establishing authority is the Clerk of Superior Court (Estate Division) in the county where the estate is opened, because that office issues the Letters that third parties typically require.

Key Requirements

Valid authority to act for the estate: The request usually needs to come from the court-appointed personal representative (executor/administrator) or an authorized agent acting under that representative’s direction.
Proof documents that match what third parties require: Third parties commonly require certified Letters Testamentary/Letters of Administration and a certified death certificate before releasing or correcting records.
A clear, written correction/replacement request with supporting details: The request should identify the decedent, the coverage year, the Marketplace account identifiers (if known), what is missing or wrong, and what corrected document is being requested.

What the Statutes Say

N.C. Gen. Stat. § 36F-8 (Disclosure of other digital assets of deceased user) – Allows a personal representative to demand disclosure of certain digital assets and account information from a custodian when the representative provides a written request, a certified death certificate, and certified Letters (or other listed estate documents), subject to statutory conditions.

Analysis

Apply the Rule to the Facts: Here, the request is being made on behalf of a decedent’s estate, and the problem is access to Marketplace tax forms that are needed for tax compliance during administration. The first issue is authority: if the caller is not the court-appointed personal representative, the Marketplace may refuse to release or correct anything. If the estate has a personal representative, certified Letters and a certified death certificate typically become the starting point for a written request, and if online access is the barrier, North Carolina’s digital-assets process can support obtaining the account information needed to retrieve the form.

Process & Timing

Who files: The personal representative (executor/administrator), or counsel acting for the personal representative. Where: First, the Clerk of Superior Court (Estates) where the estate is opened (to obtain certified authority documents). Then, with the Health Insurance Marketplace through its document/request channels. What: A written request for a replacement/corrected Marketplace tax form, plus certified Letters and a certified death certificate; include account identifiers and the tax year. When: As soon as the need is identified, because tax filing deadlines can arrive before the Marketplace resolves an issue.
Document the access problem and the correction request: Keep copies of letters, upload confirmations, call logs, and any written responses. If the issue is an online account lockout, include the minimum information needed to locate the account and request disclosure of the relevant digital assets/account information.
Coordinate with the estate’s tax preparer: The tax preparer may need the corrected form, or may need to decide whether to file with the best available information while continuing to pursue a corrected document. A probate attorney can help align the record-collection effort with the estate’s administration timeline.

Exceptions & Pitfalls

No formal appointment yet: Without Letters Testamentary/Letters of Administration (or another recognized estate document), the Marketplace may refuse to speak with anyone other than the account holder, even if the person calling is a family member.
Wrong person requesting the records: A common mistake is having an heir or relative request documents directly when the Marketplace requires a personal representative. If a refund or filing issue is involved, the estate may also need to notify tax agencies of the fiduciary relationship so communications go to the right place.
Online-only access barriers: If the Marketplace account is treated as a digital asset, the request may need to follow the statutory checklist (written request, certified death certificate, certified Letters, and any additional identifying information requested by the custodian) to unlock what is needed.
Mismatch between the form and the decedent’s records: Corrections often stall when the request does not clearly identify what is wrong (name, SSN mismatch, coverage months, household members, address history). A clean, written list of the disputed items helps avoid repeated denials.

Conclusion

In North Carolina, correcting or replacing a decedent’s Health Insurance Marketplace tax form usually starts with proving legal authority to act for the estate, most often with certified Letters Testamentary/Letters of Administration and a certified death certificate. If the form is inaccessible because it is tied to an online account, North Carolina’s digital-assets law can support a request for the account information needed to retrieve it. The next step is to have the personal representative submit a written correction/replacement request with supporting documents as early as possible to avoid tax-deadline pressure.

Talk to a Probate Attorney

If a decedent’s Marketplace tax forms cannot be accessed or the information appears wrong, probate administration can stall while the estate waits on third-party records. Our firm has experienced attorneys who can help clarify who has authority, what documents to provide, and how to document requests so the estate can keep moving. Call us today at (919) 341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.