What supporting documents should be submitted for the yearly HCTC on a federal tax return?
Whether filing electronically or on paper, the following must be attached for all types of qualified health coverage: health insurance bills and proof of payment (for example, a cancelled check) for any amounts included on Line 2 of IRS Form 8885. For COBRA, appropriate supporting documents like the COBRA election letter must also be attached. See the instructions on Form 8885 for detailed guidance on what to submit as supporting documents.