What is Form 8962 used for?

To compute the premium tax credit and to reconcile it with any advance payments of the credit made for you or your tax family.

Do I have to file Form 8962 if I got advance payments?

Yes. If APTC was paid for you or an individual in your tax family, you must file Form 8962 to reconcile it with your PTC.

Can I take the PTC if I am married filing separately?

Not unless you qualify for an exception described in the IRS instructions.

Form 8962 (2025): Premium Tax Credit, Fillable PDF

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What is Form 8962?

Form 8962, Premium Tax Credit (PTC), is an IRS form filed with the income tax return. The PTC is a tax credit for certain people who enroll, or whose family member enrolls, in a qualified health plan offered through a Marketplace. It helps pay the premiums by reducing the tax you owe, giving you a refund or increasing your refund.

The current form is the 2025 Form 8962, used with 2025 tax returns.

Who has to file Form 8962

You must file Form 8962 to compute and take the PTC on your tax return.
If advance payment of the premium tax credit (APTC) was paid for you or for an individual in your tax family, you must file Form 8962 to reconcile that APTC with your PTC.

If the APTC is more than your PTC, you must repay the excess, subject to certain limitations. If the APTC is less than your PTC, you get a credit for the difference.

Two points to check first: you cannot take the PTC if your filing status is married filing separately, unless you qualify for an exception, and one of the conditions for the credit is that no one can claim you as a dependent for the year. The full eligibility rules are in the IRS Instructions for Form 8962. Its section "Who Must File" lists every case. If one applies to you, you must file an income tax return and attach Form 8962 even if you are not otherwise required to file.

What you need and where the form goes

You need Form 1095-A, Health Insurance Marketplace Statement, to complete Form 8962.

When filing your income tax return, attach Form 8962 to Form 1040, 1040-SR or 1040-NR. If the IRS asks for a missing Form 8962 after you have filed, follow the instructions in its letter.

Parts of Form 8962

Part I: Annual and Monthly Contribution Amount
Part II: Premium Tax Credit Claim and Reconciliation of Advance Payment of Premium Tax Credit
Part III: Repayment of Excess Advance Payment of the Premium Tax Credit
Part IV: Allocation of Policy Amounts
Part V: Alternative Calculation for Year of Marriage

How to Fill Out 8962 Tax Form

Step 1: To open the printable form 8962 click the Fill Out Form button.

Step 2: Enter personal information shown on your tax return.

Step 3: Calculate the annual and monthly contribution amount in Part 1.

Step 4: Report annual and monthly calculations.

Step 5: Calculate net premium tax credit.

Step 6: Calculate your excess advance premium tax credit repayment.

Step 7: Complete the Part 4 and 5 if needed.

Step 8: Click the Done button to save your completed 8962 form.

Form Versions

2024 Form 8962 for 2024 Fill Out Form

2023 Form 8962 for 2023 Fill Out Form

2022 Form 8962 for 2022 Fill Out Form

2021 Form 8962 for 2021 Fill Out Form

2020 Form 8962 for 2020 Fill Out Form

FAQ

What is Form 8962 used for?

To compute the premium tax credit and to reconcile it with any advance payments of the credit made for you or your tax family.
Do I have to file Form 8962 if I got advance payments?

Yes. If APTC was paid for you or an individual in your tax family, you must file Form 8962 to reconcile it with your PTC.
What do I need to fill out Form 8962?

You need Form 1095-A, Health Insurance Marketplace Statement, to complete Form 8962.
Where do I send Form 8962?

When filing your income tax return, attach Form 8962 to Form 1040, 1040-SR or 1040-NR. If the IRS asks for a missing Form 8962 after you have filed, follow the instructions in its letter.
Can I take the PTC if I am married filing separately?

Not unless you qualify for an exception described in the IRS instructions.

Form 8962 (2025), Premium Tax Credit