Which of the following is a false statement regarding Form 1095-A - Health Insurance Marketplace Statement?

A. Form 1095-A is used to report certain information to the IRS about individuals who enroll in a qualified health plan through the Marketplace B. Form 1095-A is furnished to individuals to allow them to claim the Premium Tax Credit C. Form 1095-A is furnished to individuals to allow them to reconcile the credit on their returns with advance payments of the premium tax credit (advance credit payments) D. Form 1095-A is used to report certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage and, therefore, are not liable for the individual shared responsibility payment