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Official form guide
Form 8962: Premium Tax Credit
IRS Form 8962 is the Premium Tax Credit form that calculates the credit and reconciles advance payments using information from Form 1095‑A. Taxpayers who take the PTC or receive APTC must file it. As of January 1 2025, a month may be considered a coverage month if the paid premium avoids termination.
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IRS Form 8962 - Premium Tax Credit
IRS Form 8962 is the Premium Tax Credit form that calculates the credit and reconciles advance payments using information from Form 1095‑A. Taxpayers who take the PTC or receive APTC must file it. As of January 1 2025, a month may be considered a coverage month if the paid premium avoids termination.
Risk Radar
Scan points- 1Do not use a Form 1095‑A marked “VOID” when completing Form 8962.
- 2Using a Form 1095‑A with the “VOID” box checked to complete Form 8962.
- 3Using the original Form 1095‑A instead of the corrected version when the “CORRECTED” box is checked.
- 4Leaving lines 1, 2a, 3, 4, 5, or 24 blank instead of entering –0– as required.
- 5Failing to enter the total from Form 1095‑A line 33C into line 11, column (f) when line 9 is “No.”
Plain English
Form 8962 works out how much premium tax credit you qualify for and matches any advance payments you got. You fill it out with the numbers from the 1095‑A you received from the Marketplace. The result shows whether you owe money back or get a larger refund.
Submission Date
- Filing date: Not stated in the official source.
- 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 you are taking the Premium Tax Credit or when any advance premium tax credit was paid for you or a member of your tax family.
- Do not use it when the Form 1095‑A you received has the “VOID” box checked.
- Check Form 1040‑SS instead when you are required to file that return, because Form 8962 cannot be attached to it.
Form selector
Use this form or another form?
You are filing a U.S. individual income tax return and need to claim the Premium Tax Credit.
Form 8962 must be attached to reconcile the credit with any advance payments.
✓ Confirm the return is Form 1040, 1040‑SR, or 1040‑NR.
You are filing a U.S. individual income tax return using the simplified senior form.
Form 8962 is also attached to Form 1040‑SR for Premium Tax Credit reconciliation.
✓ Verify you selected Form 1040‑SR, not Form 1040‑SS.
You are filing a non‑resident alien return.
Form 8962 is required to be attached to Form 1040‑NR when a Premium Tax Credit applies.
✓ Ensure the return type is Form 1040‑NR.
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line A (domestic abuse box)
Certification of domestic abuse or spousal abandonment · Your personal records (no attachment required)
Part I – coverage month data
Premium amounts and payment status for each month · Form 1095‑A
Corrected Form 1095‑A information
Updated premium and APTC amounts · Form 1095‑A with “CORRECTED” box checked
APTC amounts
Advance Premium Tax Credit amounts shown on Form 1095‑A · Form 1095‑A
Lines 12 Through 23 (individual not included in tax family)
Information about individuals claimed but not included in tax family · Form 1095‑A and your tax return
Before you submit
- 1Confirm you have a Form 1095‑A with no “VOID” box checked.
- 2If you received a corrected Form 1095‑A, use the version with the “CORRECTED” box checked.
- 3Enter the first SSN on the return or the ITIN if applicable, as instructed on line 7.
- 4Complete the coverage month data using the premium and payment information from Form 1095‑A.
- 5Check the box on line A if filing married filing separately and you qualify as a victim of domestic abuse.
- 6Attach Form 8962 to Form 1040, Form 1040‑SR, or Form 1040‑NR (do not attach to Form 1040‑SS).
- 7Review the PTC and APTC reconciliation calculations for accuracy.
- 8Sign and date the form before submitting.
How to file this form
- 1Gather Form 1095‑A (or corrected version) and any supporting documents.
- 2Complete Form 8962, entering SSN/ITIN and coverage month data.
- 3Reconcile the Premium Tax Credit with any advance payments on the form.
- 4Attach the finished Form 8962 to your Form 1040, Form 1040‑SR, or Form 1040‑NR.
- 5File the combined return with the IRS and retain a copy for your records.
Known limitations
- 1Form 8962 cannot be filed with Form 1040-SS (Instructions p.3).
- 2If no APTC was paid for any individual in your tax family, you must stop and not complete Form 8962 (Instructions p.10).
- 3Victims of domestic abuse or spousal abandonment may file married filing separately and claim the PTC only if all listed conditions are met (Instructions p.7).
- 4When you receive a corrected Form 1095‑A, you must use the corrected version and ignore the original (Instructions p.2).
- 5Married filing separately without a qualifying exception requires completing lines 1‑5, skipping lines 7‑8b, and using only column (f) for lines 11 and 12‑23 (Instructions p.7).
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 form is the 20/25 edition. The instructions direct users to IRS.gov/Form8962 for the latest information. As of January 1 2025, the definition of a coverage month was expanded to allow a PTC when the paid premium, including advance payments, is enough to avoid coverage termination.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 20/25.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Keep any documentation you may have with your tax return records.
- 2Do not attach documentation of domestic abuse or spousal abandonment to the tax return.
- 3Retain a signed copy of Form 8962 with your tax records.
- 4Store the copy in a safe place for future reference.
Sources
- SRCInstructions p.3 — Form 8962 cannot be filed with Form 1040-SS.
- SRCInstructions p.10 — Do not complete Form 8962 if no APTC was paid for any tax family member.
- SRCInstructions p.7 — Victims of domestic abuse or spousal abandonment may file married filing separately and claim PTC if conditions are met.
- SRCInstructions p.2 — Use corrected Form 1095-A and ignore the original when the ‘CORRECTED’ box is checked.
- SRCInstructions p.7 — Married filing separately without qualifying exception requires completing lines 1‑5 and skipping lines 7‑8b.
- SRCInstructions p.4 — Listing a dependent by name and SSN or ITIN on the tax return is the same as claiming them as a dependent.
- SRCInstructions p.10 — Line 7 uses the decimal number from Table 2 that applies to the amount entered on line 5.
- SRCInstructions p.1 — For additional ACA tax provision information, see IRS.gov/Affordable-Care-Act/Individuals-and-Families.
- SRCInstructions p.7 — Contact the National Domestic Violence Hotline for safety concerns.
- SRCForm p.2 — Part IV allows allocation of policy amounts for up to four policies.
Common confusion points
Do I have to file Form 8962 if I didn't receive any APTC?
The instructions say to stop and not complete the form when no APTC was paid.
→ Confirm that no APTC was paid for any tax family member before starting the form. (Instructions p.10)
Can I file Form 8962 with Form 1040‑SS?
Instructions state you cannot file Form 8962 if filing Form 1040‑SS.
→ Verify you are using Form 1040, 1040‑SR, or 1040‑NR, not Form 1040‑SS. (Instructions p.3)
What if I received a corrected Form 1095‑A?
The guidance directs using the corrected form and ignoring the original.
→ Check the ‘CORRECTED’ box on Form 1095‑A and use that information. (Instructions p.2)
Am I eligible for the PTC when filing married filing separately?
Generally you cannot take the PTC, but an exception exists for victims of domestic abuse or spousal abandonment.
→ Confirm you meet all listed conditions and check the certification box on Form 8962. (Instructions p.7)
Do I need to include dependents with SSN or ITIN on the form?
Listing a dependent by name and SSN/ITIN on the tax return counts as claiming them.
→ Ensure dependents are listed on your tax return with SSN or ITIN. (Instructions p.4)
How do I calculate my contribution amount when APTC was paid?
You must use the decimal number from Table 2 on line 5 to determine line 7.
→ Locate Table 2, find the correct decimal, and enter it on line 7. (Instructions p.10)
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Pub 974 – publication with additional information on the Premium Tax Credit.
- Pub 3865 – resources on domestic abuse and related filing considerations.
- Form 8857 – Part V provides guidance on certain relief options.
Questions about IRS Form 8962
What is IRS Form 8962 used for?
Form 8962 works out how much premium tax credit you qualify for and matches any advance payments you got. You fill it out with the numbers from the 1095‑A you received from the Marketplace. The result shows whether you owe money back or get a larger refund.
Who must file IRS Form 8962?
Taxpayers who are taking the Premium Tax Credit or who had advance payments of the credit (APTC) for themselves or a member of their tax family must file IRS Form 8962.
What information does IRS Form 8962 require?
The form collects data from Form 1095‑A, including total premium amounts (line 33C) and the applicable SLCSP premium, to compute the credit on line 11, column (f) and related lines.
How do I complete IRS Form 8962?
Enter –0– on lines 1, 2a, 3, 4, 5 and line 24. Use the total from Form 1095‑A line 33C for line 11, column (f) if line 9 is “No,” or complete lines 12‑23, column (f) if line 9 is “Yes.” Complete Part IV only when instructed by Table 3 and do not complete Part V. Attach the completed Form 8962 to your Form 1040, 1040‑SR, or 1040‑NR filing.
Do I have to file Form 8962 if I didn't receive any APTC?
The instructions say to stop and not complete the form when no APTC was paid. Confirm that no APTC was paid for any tax family member before starting the form. (Instructions p.10)
Can I file Form 8962 with Form 1040‑SS?
Instructions state you cannot file Form 8962 if filing Form 1040‑SS. Verify you are using Form 1040, 1040‑SR, or 1040‑NR, not Form 1040‑SS. (Instructions p.3)
What if I received a corrected Form 1095‑A?
The guidance directs using the corrected form and ignoring the original. Check the ‘CORRECTED’ box on Form 1095‑A and use that information. (Instructions p.2)
Am I eligible for the PTC when filing married filing separately?
Generally you cannot take the PTC, but an exception exists for victims of domestic abuse or spousal abandonment. Confirm you meet all listed conditions and check the certification box on Form 8962. (Instructions p.7)
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