On February 14, 2024, we alerted the Chief, Direct File, of our concern that the eligibility checker was not clear for individuals who needed to file a Form 8962. Specifically, taxpayers would not understand that they were not eligible to use Direct File based on the information in the eligibility checker related to health insurance coverage. We recommended that the IRS take steps to reduce taxpayer confusion by updating the eligibility checker to clarify eligibility for taxpayers who may have purchased insurance through a marketplace anytime during Tax Year 2023.