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Official form guide
Form 8962: Premium Tax Credit
IRS Form 8962 is used to report the Premium Tax Credit (PTC) and is filed with an income tax return by those taking the credit or whose APTC was paid for them, such as when a portion of enrollment premium remains unpaid.
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IRS Form 8962 - Premium Tax Credit
IRS Form 8962 is used to report the Premium Tax Credit (PTC) and is filed with an income tax return by those taking the credit or whose APTC was paid for them, such as when a portion of enrollment premium remains unpaid.
Risk Radar
Scan points- 1Do not file Form 8962 with Form 1040-SS if you are filing another required return.
- 2Filing without attaching Form 8962 when taking the PTC is required by law.
- 3Using Form 1040-SS instead of Form 1040, 1040-SR, or 1040-NR while filing Form 8962.
- 4Failing to complete Part IV even when instructed by Table 3 on Line 9.
- 5Entering the wrong total amount from lines 12–23 onto lines 25, 27, and 29.
Plain English
This form allows taxpayers to claim the Premium Tax Credit (PTC), which helps reduce health insurance costs. It documents how much credit was received and reconciles any Advance Premium Tax Credits (APTC) used during the year. Filing this ensures the taxpayer receives the correct amount of tax reduction for their coverage.
Submission Date
- Filing date: A filer must attach Form 8962 when filing their income tax return, which includes Forms 1040, 1040-SR, or 1040-NR. The form is used to report credits earned during the year.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when taking the PTC or when APTC was paid for you or another individual in your tax family.
- Do not use it when health insurance coverage was purchased outside of a qualified health plan through a Health Insurance Marketplace (Exchange).
- Check Form 1095-A instead when determining the months of coverage and any APTC paid to help cover monthly premiums.
Form selector
Use this form or another form?
Filing as married filing separately, victim of domestic abuse or spousal abandonment
Certifies qualification for an exception to the requirement to file a joint return with your spouse.
✓ Confirm you checked the appropriate box.
Check box on line A (above Part I)
You are taking the PTC but not required to file otherwise
Must attach Form 8962 even if another filing requirement does not necessitate it.
✓ Ensure you use one of these three specific income tax returns.
APTC was paid for an individual in your family who is not included in your tax family
Must file Form 8962 to account for the APTC paid for that specific person.
✓ Verify this situation applies before filing.
You are required to file but cannot use Form 1040-SS
If you must file, you cannot submit using Form 1040-SS.
✓ Confirm your primary tax return is not the 1040-SS.
Deadline or filing window
Form 8962 must be filed when the taxpayer files their income tax return (Form 1040, 1040-SR, or 1040-NR). The source does not state a specific deadline date but requires attachment to the timely filed return.
Checklist
What you need before filling it out
Purpose
Figure amount of PTC and reconcile with APTC · Instructions p.2
Filer Requirement (PTC)
You are taking the Premium Tax Credit · Instructions p.3
Filer Requirement (APTC Paid)
APTC was paid for you or another individual in your tax family · Instructions p.3
Special Circumstance
Married filing separately/Victim of abuse/abandonment · Check box on line A (above Part I)
Coverage Definition Change
Portion of enrollment premium unpaid · Instructions p.1
Required Tax Return
Form 1040, 1040-SR, or 1040-NR · Instructions p.3
Before you submit
- 1Confirm the revision date reads 20/25.
- 2Verify that you are filing with Form 1040, 1040-SR, or 1040-NR (not 1040-SS).
- 3Check the box on line A if married filing separately, victim of domestic abuse, or spousal abandonment.
- 4Ensure you have attached Form 8962 to your income tax return.
- 5Confirm that the coverage was purchased through a Marketplace (Health Insurance Marketplace/Exchange).
- 6If applicable, verify the information on Form 1095-A matches the PTC calculation.
- 7If using a corrected form, confirm you are using the 'CORRECTED' version of Form 1095-A.
How to file this form
- 1Determine if filing is required by checking if you took the PTC or if APTC was paid for you/a family member.
- 2Complete Form 8962 using information from your qualified health plan purchased through a Marketplace, noting any partial payments (as of 1/1/2025).
- 3Check the appropriate box on line A if filing as married filing separately or qualifying for an exception due to abuse/abandonment.
- 4Attach Form 8962 to your required income tax return (Form 1040, 1040-SR, or 1040-NR) and submit it.
Known limitations
- 1If an individual files Form 8962 but does not otherwise need to file an income tax return (Form 1040, 1040-SR, or 1040-NR), they must still attach Form 8962.
- 2A filer cannot use Form 1040-SS if they are filing Form 8962.
- 3For a married couple filing separately who receives APTC but cannot take the PTC, lines 7 through 8b on Form 8962 must be skipped; instead, lines 9 and 10 (and Part IV, if applicable) are completed to determine separate household income as a percentage of the federal poverty line.
- 4If no Affordable Premium Tax Credit (APTC) was paid for any individuals in your tax family, Form 8962 should not be completed.
Field map
Compact field-by-field guide
Part I
2 items
Modified AGI of all household members who must file a return.
Number of people in your tax household, used to determine Federal Poverty Level percentage.
Part II
1 items
Monthly premium amounts and advance payments received (from Form 1095-A).
Part III
1 items
If your actual income was higher than estimated, you may owe back some advance payments. Caps apply based on income.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and for the latest information regarding Form 8962, filers should visit IRS.gov/Form8962. A key change as of January 1, 2025, allows a month to be considered a coverage month for the Premium Tax Credit (PTC) even if a portion of the enrollment premium is unpaid, provided the paid amount avoids termination.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Confirm a signature is required (implied by filing requirement).
- Form Number — confirm it reads 8962.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 8962 with your income tax return.
- 2If using a corrected Form 1095-A, use the information on that corrected form to calculate the Premium Tax Credit (PTC) and reconcile any APTC on Form 8962.
- 3For additional details about the PTC, consult Publication 974 or search IRS.gov for "premium tax credit".
- 4If filing as single due to meeting requirements for married persons who live apart under Married Filing Separately (for Form 1040-NR), check the box on Form 8962 to certify victim status if applicable.
- 5If you are a victim of domestic abuse or spousal abandonment, consider contacting the confidential 24-hour National Domestic Violence Hotline at 1-800-799-SAFE (7233) for safety concerns.
Sources
- SRCInstructions p.1 — The official title of the form is Premium Tax Credit, and it has a Catalog Number of 60401R dated Oct 1, 2025.
- SRCInstructions p.2 — If you receive a Form 1095-A with the “CORRECTED” box checked, use that information to figure the PTC and reconcile any APTC on Form 8962.
- SRCInstructions p.3 — You must file Form 8962 if you are taking the PTC, or if APTC was paid for you or another individual in your tax family, or if APTC was paid for an individual listed but not included in your tax family (Lines 12 through 23).
- SRCInstructions p.4 — For purposes of the PTC, household income is calculated using modified adjusted gross income (modified AGI) from you/spouse (if joint) plus the modified AGI of each dependent required to file a return.
- SRCInstructions p.7 — If filing as single on Form 1040-NR due to an exception for married persons who live apart, you can take the PTC if you are living apart, cannot file jointly because of domestic abuse or spousal abandonment, and check the box to certify this status (provided you meet the 3-year limit).
- SRCInstructions p.10 — If APTC was paid for any individuals in your tax family, skip lines 7 and 8 and go to line 9; if no APTC was paid for anyone, stop completing Form 8962.
- SRCForm p.2 — Part IV of Form 8962 allows completion for up to four policy amount allocations.
Common confusion points
Who must file Form 8962?
You must file if you are taking the PTC, or if APTC was paid for you/another person in your tax family, or if APTC was paid for someone you listed but didn't include them in your tax family.
→ Ensure at least one of these three conditions is met.
What counts as household income?
It is the modified adjusted gross income (modified AGI) of you and your spouse (if filing jointly), plus the modified AGI of each dependent required to file a return because their income meets the threshold.
→ Check Lines 2a and 2b on Form 8962 for detailed calculation instructions.
When do I use the corrected Form 1095-A?
If you receive a Form 1095-A with the "CORRECTED" box checked, use that form's data to calculate the PTC and reconcile APTC on Form 8962; ignore the original Part I information.
→ Verify the corrected box is checked before starting calculations.
What if I am married filing separately?
If you receive APTC but cannot take the PTC due to being married filing separately (and not qualifying for an exception), complete Lines 1-5 to find your separate household income percentage of the federal poverty line, then skip lines 7-8b and complete lines 9-10.
→ Confirm if you qualify for an exception before following this special path.
What is my tax family size?
This number must be entered on Line 1; determine it using your tax return, generally including yourself, spouse (if filing jointly), and dependents.
→ Refer to the instructions for Form 8962 regarding how to determine the members of your tax family.
When should I stop completing Form 8962?
Stop if no APTC was paid for any individuals in your tax family; do not complete the form otherwise.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Pub. 974 (Provides additional information about the Premium Tax Credit)
Questions about IRS Form 8962
What is IRS Form 8962 used for?
This form allows taxpayers to claim the Premium Tax Credit (PTC), which helps reduce health insurance costs. It documents how much credit was received and reconciles any Advance Premium Tax Credits (APTC) used during the year. Filing this ensures the taxpayer receives the correct amount of tax reduction for their coverage.
Who must file IRS Form 8962?
A filer must use IRS Form 8962 with their income tax return if they are taking the PTC, or if APTC was paid for them or another individual in their tax family.
What information does IRS Form 8962 require?
The form collects information regarding the monthly contribution amount used to calculate the credit. Specific details are entered on lines 1 through 5 and within Part IV (lines 12 through 23) for policy allocation.
When is IRS Form 8962 due?
A filer must attach Form 8962 when filing their income tax return, which includes Forms 1040, 1040-SR, or 1040-NR. The form is used to report credits earned during the year.
Where do I file IRS Form 8962?
The instructions do not specify a single service center for mailing; generally, it must be attached to the relevant income tax return (Form 1040, 1040-SR, or 1040-NR).
How do I complete IRS Form 8962?
First, complete lines 1 through 5 (entering -0- for those specific lines if applicable). Next, determine if Part IV must be completed based on Line 9; if so, fill in lines 12 through 23. Finally, enter the total credit amount onto lines 25, 27, and 29 before submitting.
What happens if IRS Form 8962 is filed incorrectly?
If any of the circumstances requiring filing are met and Form 8962 is not attached to the required income tax return, the taxpayer risks failing to claim the correct PTC.
Who must file Form 8962?
You must file if you are taking the PTC, or if APTC was paid for you/another person in your tax family, or if APTC was paid for someone you listed but didn't include them in your tax family. Ensure at least one of these three conditions is met.
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