I submitted an individual return without Form 8962. I didn't notice at the time that there were advance payments of premium tax credit. Client got a letter from the IRS asking for the Form 1095-A along with Form 8962. Now he owes the IRS an amount equal to the premium tax credits. Can he submit the Form 8962 and 1095-A along with Form 1040-V Payment Voucher for the tax, or does the return have to be amended?