Internal Revenue Service (IRS) · United States (federal)
Form 8962: Premium Tax Credit (PTC)
Current revision: Tax year 2025 (checked on irs.gov, Oct 15, 2026)
Fill in IRS Form 8962 for tax year 2025 to claim the premium tax credit and reconcile advance payments from your Marketplace plan. Uses Form 1095-A.
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Form
8962
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Tax year 2025
Official source
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What it is
What Form 8962 is for
Form 8962 figures the premium tax credit for health coverage bought through the Health Insurance Marketplace and reconciles it with any advance payments made to your insurer during the year. If advance payments were made, you must file Form 8962 with your return, even if you otherwise wouldn't have to file. The current PDF is for tax year 2025.
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Who files it
- Anyone whose Marketplace coverage received advance premium tax credit (APTC)
- People who paid full price for Marketplace coverage and want to claim the credit
- Taxpayers who shared a Marketplace policy with someone outside their tax family
- People who married during the year and had Marketplace coverage
What you need
- Form 1095-A from the Marketplace for each policy
- Your household income (modified AGI) and family size
- Monthly premium, second-lowest-cost silver plan premium and advance payments from Form 1095-A
- Allocation percentages if a policy was shared
Line by line
How to fill out Form 8962
- 1
Part I — Contribution amount
Enter your tax family size and modified AGI, and compute household income as a percentage of the federal poverty line, then your annual and monthly contribution amounts.
- 2
Part II — Credit and reconciliation
Use Form 1095-A figures to enter premiums, the benchmark plan premium and advance payments, annually or month by month, and compute the credit.
- 3
Net credit or excess
If your credit exceeds the advance payments, the difference is a net premium tax credit that goes on Schedule 3. If advance payments exceeded the credit, continue to Part III.
- 4
Part III — Repayment
Figure how much of the excess advance payment you must repay. The amount goes on Schedule 2.
- 5
Parts IV–V — Special cases
Complete Part IV if you shared a policy with another tax family, and Part V only if you married during the year and choose the alternative calculation.
Where to send it
Attach Form 8962 to your Form 1040, 1040-SR or 1040-NR and file them together. Don't send it separately or to the Marketplace. If the IRS has sent you a letter asking for Form 8962, follow the instructions in that letter. Paper-return addresses: https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 8962: questions people ask
I didn't get Form 1095-A. What do I do?
Log in to your HealthCare.gov or state Marketplace account to download it, or contact the Marketplace. Don't file Form 8962 without it.
Do I have to file if I received advance payments?
Yes. If advance premium tax credit was paid for you or someone in your tax family, you must file a return with Form 8962 to reconcile it.
Is the 1095-A figure wrong?
Ask the Marketplace for a corrected 1095-A before filing. Using incorrect figures can change your credit or repayment.
Can I e-file Form 8962?
Yes. Tax software includes it with your e-filed return. Use the PDF if you're filing on paper or responding to an IRS letter.
Which year is this form for?
The current PDF is for tax year 2025 coverage. Use the version that matches the year on your Form 1095-A.