IRS · Official form

Form 8962, Premium Tax Credit (PTC)

Form 8962 figures your premium tax credit for Marketplace health coverage and reconciles it with the advance payments made to your insurer. Fill in the official IRS PDF below and download it.

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What is 8962?

Form 8962, Premium Tax Credit (PTC), calculates the credit that helps pay for health insurance bought through the Health Insurance Marketplace, then reconciles it with any advance payments of the credit (APTC) that were sent to your insurer during the year. The numbers come from Form 1095-A, which the Marketplace sends you.

If your advance payments were less than the credit you qualify for, the difference lowers your tax or increases your refund. If the advance payments were more than your actual credit, you generally have to repay some or all of the excess, subject to repayment caps based on income. Anyone who received APTC must file this form; skipping it can hold up a refund and affect future advance payments.

Who files 8962?

Anyone who received advance premium tax credit payments for Marketplace coverage
People who paid full price for Marketplace coverage and want to claim the credit at filing time
Taxpayers whose family members were covered by a Marketplace plan, even if the taxpayer was not
Filers allocating policy amounts after a divorce, marriage, or shared policy

How to fill out 8962

Gather Form 1095-A from the Marketplace; you need its monthly premium, second lowest cost silver plan, and advance payment columns.
Enter your household income and family size in Part I to find your contribution amount.
Complete Part II month by month, or on the annual line if your coverage was the same all year, using the 1095-A figures.
Compare the credit you qualify for with the advance payments: Part III computes excess APTC you must repay, and line 26 shows net credit coming to you.
Download the finished PDF and attach it to your Form 1040. Net credit goes to Schedule 3; any repayment goes to Schedule 2.

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Page 1 103 fields

Name shown on your return

Your social security number

You cannot take the PTC if your filing status is married filing separately unless you qualify for an exception. See instructions. If you

Part I. Annual and Monthly Contribution Amount. 1. Tax family size. Enter your tax family size. See instructions.

2a. Modified A G I. Enter your modified A G I. See instructions.

2b. Enter the total of your dependents' modified A G I. See instructions).

3. Household income. Add the amounts on lines 2a and 2b. See instructions.

Alaska

Hawaii

Other 48 states and DC

4. Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the appropriate box for

5. Household income as a percentage of Federal poverty line. (see instructions)

7. Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions.

8a. Annual contribution amount. Multiply line 3 by line 7. Round to nearest whole dollar amount.

8b. Monthly contribution amount. Divide line 8a by 12. Round to nearest whole dollar amount.

Yes. Skip to Part IV, Allocation of Policy Amounts, or Part V, Alternative Calculation for Year of Marriage.

No. Continue to line 10.

10. See the instructions to determine if you can use line 11 or must complete lines 12 through 23. Yes. Continue to line 11. Compute your

10. No. Continue to lines 12–23. Compute your monthly P T C and continue to line 24.

Annual Calculation. Row: 11. Annual Totals. Column: (a) Annual enrollment premiums (Form(s) 1095-A, line 33A).

Row: 11. Annual Totals. Column: (b) Annual applicable S L C S P premium. (Form(s) 1095-A, line 33B).

Row: 11. Annual Totals. Column: (c) Annual contribution amount (line 8a).

Row: 11. Annual Totals. Column: (d) Annual maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 11. Annual Totals. Column: (e) Annual P T C allowed (smaller of (a) or (d)).

Row: 11. Annual Totals. Column: (f) Annual advance payment of P T C (Form(s) 1095-A, line 33C).

Monthly Calculation. Row: 12. January. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 12. January. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 12. January. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation)

Row: 12. January. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 12. January. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 12. January. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 13. February. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 13. February. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 13. February. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 13. February. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 13. February. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 13. February. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 14. March. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 14. March. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 14. March. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 14. March. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 14. March. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 14. March. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 15. April. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 15. April. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 15. April. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 15. April. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 15. April. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 15. April. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 16. May. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 16. May. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 16. May. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 16. May. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 16. May. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 16. May. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 17. June. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 17. June. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 17. June. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 17. June. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 17. June. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 17. June. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 18. July. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 18. July. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 18. July. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 18. July. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 18. July. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 18. July. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 19. August. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 19. August. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 19. August. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 19. August. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 19. August. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 19. August. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 20. September. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 20. September. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 20. September. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 20. September. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 20. September. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 20. September. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 21. October. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 21. October. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 21. October. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 21. October. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 21. October. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 21. October. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 22. November. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 22. November. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 22. November. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 22. November. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 22. November. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 22. November. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

Row: 23. December. Column: (a) Monthly enrollment premiums (Form(s) 1095-A, lines 21–32, column A).

Row: 23. December. Column: (b) Monthly applicable S L C S P premium (Form(s) 1095-A, lines 21–32, column B).

Row: 23. December. Column: (c) Monthly contribution amount (amount from line 8b or alternative marriage monthly calculation).

Row: 23. December. Column: (d) Monthly maximum premium assistance (subtract (c) from (b); if zero or less, enter 0).

Row: 23. December. Column: (e) Monthly P T C allowed (smaller of (a) or d)).

Row: 23. December. Column: (f) Monthly advance payment of P T C (Form(s) 1095-A, lines 21–32, column C).

24. Total P T C. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total here.

25. Advance payment of P T C. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and enter the total here.

26. Net P T C. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3 (Form 1040),

27. Excess advance payment of P T C. If line 25 is greater than line 24, subtract line 24 from line 25. Enter the difference here.

28. Repayment limitation (see instructions).

29. Excess advance P T C repayment. Enter the smaller of line 27 or line 28 here and on Schedule 2 (Form 1040), line 1a.

Page 2 38 fields

(a) Policy Number (Form 1095-A, line 2)

(b) SSN of other taxpayer

(d) Allocation stop month

Allocation percentage applied to monthly amounts. (e) Premium Percentage.

(f) S L C S P Percentage.

(g) Advance Payment of the P T C Percentage.

(a) Policy Number (Form 1095-A, line 2)

(b) SSN of other taxpayer

(d) Allocation stop month

Allocation percentage applied to monthly amounts. (e) Premium Percentage.

(f) S L C S P Percentage.

(g) Advance Payment of the P T C Percentage.

(a) Policy Number (Form 1095-A, line 2)

(b) SSN of other taxpayer

(d) Allocation stop month

Allocation percentage applied to monthly amounts. (e) Premium Percentage.

(f) S L C S P Percentage.

(g) Advance Payment of the P T C Percentage.

(a) Policy Number (Form 1095-A, line 2)

(b) SSN of other taxpayer

(d) Allocation stop month

Allocation percentage applied to monthly amounts. (e) Premium Percentage.

(f) S L C S P Percentage.

(g) Advance Payment of the P T C Percentage.

34. Have you completed all policy amount allocations? Yes. Multiply the amounts on Form 1095-A by the allocation percentages entered by

No. See the instructions to report additional policy amount allocations.

(a) Alternative family size

(b) Alternative monthly contribution amount

(d) Alternative stop month

(a) Alternative family size

(b) Alternative monthly contribution amount

(d) Alternative stop month

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Frequently asked questions

What happens if I got advance payments but do not file Form 8962?

The IRS will typically hold your refund and write to you asking for the form and your 1095-A. Not reconciling can also make you ineligible for advance payments in later years, so it is worth filing even if you owe some back.

What if my income ended up higher than I estimated?

You may have to repay part of the advance payments. Repayment is capped for households under 400% of the federal poverty line; above that, the full excess is generally repaid. The form walks through the calculation.

I never got my Form 1095-A. What do I do?

Log in to your Marketplace account or contact the Marketplace, not the IRS, for a copy. Do not file Form 8962 with estimated numbers; the amounts must match what the Marketplace reported.

Form 8962, Premium Tax Credit (PTC)

What is 8962?

Who files 8962?

How to fill out 8962

Quick fill 8962 on this page

Frequently asked questions

Related forms

Form 1095-A, Health Insurance Marketplace Statement

Form 1095-B, Health Coverage

Form 1040, US Individual Income Tax Return