Yes, I have already mocked up a fake 1095-A, but we decided to hold off on filing. We didn't want the IRS to be confused and cause a big processing debacle. As Janitor Bob stated, the IRS is looking and comparing - so if the marketplace doesn't have her form ready, then the IRS will not have the form, and then letters will begin flowing. My client is a basket case over this - AND she has to pay back ALL the subsidy, to the tune of nearly $2000.
I found this last night:
"Q8. I purchased qualifying Marketplace coverage, and advance payments of the premium tax credit were made to an insurance provider on my behalf. I have not received a Form 1095-A, Health Insurance Marketplace Statement, and have not yet filed my income tax return. Should I wait to file my return until I receive a Form 1095-A?
A8. If you have not yet filed your income tax return, you should file Form 4868 (request for an automatic extension) by April 15. Then, once you receive your Form 1095-A, you should file your tax return using the information from the form. Please note that if you file a Form 4868, you have an extended time to file, but not an extension to pay any tax you owe. Form 4868 provides further information. Form 4868 is available on IRS.gov, through tax software or from a tax professional. Of course, if you receive your Form 1095-A before April 15 and are able to file using the form, you are encouraged to do so."
http://www.irs.gov/Affordable-Care-Act/Individuals-and-Families/Questions-and-Answers-Incorrect-Forms-1095A-and-the-Premium-Tax-Credit