Form 8885, Health Coverage Tax Credit
Form 8885 was used to figure the health coverage tax credit (HCTC) for qualifying health insurance premiums. The credit has expired, so the form now applies only to prior-year returns. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8885?
Form 8885, Health Coverage Tax Credit, was used to figure the HCTC, a credit that covered a large share of qualifying health insurance premiums for certain trade-displaced workers and some pension recipients whose plans were taken over by the PBGC. The form identified the eligible months and the premiums paid for qualified coverage.
The health coverage tax credit expired at the end of 2021, and the IRS states that 2021 is the last year for which Form 8885 can be filed. Today the form matters only if you are filing or amending a return for a year when the credit was still in effect.
Who files 8885?
- Eligible trade adjustment assistance (TAA) recipients claiming the HCTC for a year the credit existed
- Eligible PBGC pension payees who paid premiums for qualified health coverage in those years
- Taxpayers amending a prior-year return to claim or correct the HCTC
- Family members claiming the credit as qualified recipients under the rules for those years
How to fill out 8885
- Enter your name and social security number as shown on the return the form attaches to.
- Check the box for each month you were an eligible individual and met the coverage requirements.
- Enter the total premiums you paid directly for qualified health insurance coverage for those months.
- Figure the credit amount following the line instructions for the applicable year.
- Download the finished PDF and attach it to the prior-year or amended return you are filing.
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Frequently asked questions
Can I claim the health coverage tax credit this year?
No. The HCTC expired on December 31, 2021, and Form 8885 cannot be filed for 2022 or later years. It is only relevant for prior-year original or amended returns.
What coverage qualified for the HCTC?
Only specific types of coverage qualified, such as certain COBRA continuation coverage and state-qualified plans. The instructions for the year you are filing list the qualified coverage categories.
Is the HCTC the same as the premium tax credit?
No. The premium tax credit for Marketplace coverage is a separate, still-active credit claimed on Form 8962. The two credits had different eligibility rules and could not be claimed for the same coverage months.