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Premium Tax Credit Form: Premium Tax Credit (PTC)
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Form 8962 in short
Form 8962 figures the premium tax credit for health insurance bought through the Health Insurance Marketplace, such as HealthCare.gov or a state Marketplace. It also compares that credit with the advance payments sent to your insurer during the year. You either get more credit or repay some of the advance. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | Anyone taking the premium tax credit, and anyone whose tax family had advance payments of the premium tax credit (APTC) paid during the year. You must file a return and attach Form 8962 in that case even if you would not otherwise need to file. If someone claims you as a dependent, they file it for your coverage. |
| Who receives it | The IRS, attached to your Form 1040, 1040-SR or 1040-NR. |
| Where to send it | Attach it to your Form 1040, 1040-SR or 1040-NR and file it with the return, by e-file or by mail to the address in the return instructions. It cannot be used with Form 1040-SS. |
| Deadline | Filed with your 2025 income tax return, which is generally due April 15, 2026, not counting extensions. |
| Official links | Official page · Official PDF · Official instructions |
What changed
For 2025, a month can count as a coverage month even if part of the premium is unpaid, as long as enough was paid to avoid termination of coverage. Households with income above 400% of the federal poverty line may still be allowed a credit for 2025. The 2026 Form 1040-ES says that from 2026 this is no longer allowed and the repayment cap is removed.
How to fill out Form 8962, line by line
| Line A | Married filing separately exception You generally cannot take the credit if married filing separately. Check the box only if you qualify for an exception in the instructions, such as being a victim of domestic abuse or spousal abandonment. |
| Line 1 | Tax family size Count yourself, your spouse if filing jointly, and the dependents you claim. |
| Lines 2a to 3 | Modified AGI and household income Enter your modified AGI and the total modified AGI of dependents who must file a return. Their sum is household income. |
| Lines 4 and 5 | Federal poverty line and percentage Pick the poverty line amount from the table for Alaska, Hawaii or the other 48 states and DC, then figure household income as a percentage of it. |
| Lines 7 to 8b | Applicable figure and contribution amount Use your line 5 percentage to find the applicable figure in the instructions. Multiply by household income for the annual amount you are expected to contribute, then divide by 12 for the monthly amount. |
| Line 9 | Allocation or year of marriage Answer Yes if you share a policy with another taxpayer or want the alternative calculation for the year you married. Then go to Part IV or Part V. |
| Line 11 or lines 12 to 23 | Annual or monthly calculation Copy premiums, the second lowest cost silver plan (SLCSP) premium and advance payments from Form 1095-A. Use the annual line 11 only if the instructions allow it. Otherwise fill in each month. |
| Lines 24 to 26 | Total PTC, advance payments and net PTC If your credit is more than the advance payments, the difference goes on Schedule 3 (Form 1040), line 9. |
| Lines 27 to 29 | Excess advance payment repayment If advance payments were more than your credit, you repay the excess, up to the 2025 limit in Table 5 of the instructions. The result goes on Schedule 2 (Form 1040), line 1a. There is no limit if line 5 is 400 or more. |
| Parts IV and V | Allocation of policy amounts and alternative calculation for year of marriage For shared policies, for example after divorce or when another taxpayer enrolled a member of your family, and for people who married during the year. |
Common mistakes to avoid
- Not filing Form 8962 because you had no other reason to file. If APTC was paid, you must file a return with Form 8962.
- Filling in the form without Form 1095-A. The Marketplace should send it by January 31, 2026, and the instructions say to contact the Marketplace if it has not arrived by early February.
- Using Form 1095-B or 1095-C in place of Form 1095-A. Only Marketplace coverage on Form 1095-A qualifies.
- Using the wrong poverty table. Alaska and Hawaii have their own tables.
- Using the annual line 11 when the instructions require the monthly lines 12 to 23.
- Claiming the credit while filing married filing separately without meeting an exception.
- Forgetting dependents' modified AGI on line 2b when those dependents must file a return.
- Leaving out QSEHRA when your employer reported one in box 12 of Form W-2 with code FF. The instructions say to write QSEHRA in the top margin of page 1.
Questions about Form 8962
Do I need Form 8962 if I got a subsidy for my Marketplace plan?
Yes. If advance payments of the premium tax credit were paid for anyone in your tax family, you must file Form 8962 with your return to reconcile them.
Where do I find the numbers for lines 11 to 23?
On Form 1095-A, Health Insurance Marketplace Statement. Column A is premiums, column B is the second lowest cost silver plan premium, and column C is the advance payment.
Will I have to pay back some of my advance credit?
If the advance payments were more than the credit you qualify for, you repay the excess. For 2025, Table 5 limits repayment based on household income, unless your income is 400% or more of the poverty line.
Can I file Form 8962 if I am married filing separately?
Generally no. The instructions list exceptions, including for victims of domestic abuse or spousal abandonment and for certain married people living apart.
My employer offered coverage. Can I still use Form 8962?
You can take the credit only for months you were not eligible for other minimum essential coverage, such as affordable employer coverage. The instructions explain how affordability is judged, including for family members.
What changes after 2025?
The 2026 Form 1040-ES says that from 2026, people with household income above 400% of the poverty line are no longer eligible, and there is no cap on repaying excess advance credit.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.