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Internal Revenue Service

Fill out Form 8962 online

Premium Tax Credit (PTC)

Form 8962 is used to figure the Premium Tax Credit for health insurance bought through a Health Insurance Marketplace and to compare it with any advance payments of the credit (APTC) made to your insurer during the year. If your credit is more than the advance payments, the difference lowers your tax or increases your refund; if it is less, all or part of the excess is added to your tax. You attach it to your Form 1040, 1040-SR, or 1040-NR.

Fill out Form 8962Blank form from the IRS

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Edition
Tax year 2025
Pages
2
Fillable fields
141
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file. This is the tax year 2025 version; the IRS keeps forms for earlier years.

Who uses Form 8962

  • People who bought a qualified health plan through HealthCare.gov or a State Marketplace and want to take the Premium Tax Credit
  • Taxpayers whose insurer received advance payments of the credit for them or someone in their tax family
  • Taxpayers who told the Marketplace they would include someone in their tax family when APTC was paid for that person, and neither they nor anyone else included that person in a tax family
  • Divorced, separated, or married-filing-separately taxpayers who shared a Marketplace policy with another tax family
  • People who married during the year and want to use the alternative calculation for year of marriage

Before you start

  • Every Form 1095-A, Health Insurance Marketplace Statement, for your tax family (use a CORRECTED one if you got it)
  • Your tax return figures: adjusted gross income, tax-exempt interest, and any untaxed Social Security benefits or excluded foreign income
  • The same figures for each dependent who must file a tax return
  • The number of people in your tax family and the state you lived in during the year
  • For a shared policy: the policy number, the other taxpayer's SSN, and the allocation percentages and months

How to fill out Form 8962

  1. Top of page 1 and line A

    Enter your name and SSN as they appear on your return. On a joint return, use the name and SSN listed first. If you entered an ITIN on your return, enter it here. Check the box on line A only if you file as married filing separately and qualify for the domestic abuse or spousal abandonment exception described in the instructions.

  2. Part I, lines 1 to 5: household income

    Line 1 is your tax family size. Line 2a is your modified AGI (yours and your spouse's on a joint return) and line 2b the combined modified AGI of dependents who must file, figured with Worksheets 1-1 and 1-2 in the instructions. Line 3 adds them. On line 4, check the Alaska, Hawaii, or Other 48 states and DC box and enter the federal poverty line from the matching table. Line 5 is your household income as a percentage of that amount, from Worksheet 2.

  3. Part I, lines 6 to 8b: contribution amount

    Line 6 is reserved for future use and has nothing to fill in. On line 7, enter the applicable figure from Table 2 in the instructions for your line 5 percentage. Line 8a multiplies line 3 by line 7, and line 8b divides line 8a by 12. Round both to whole dollars.

  4. Part II, lines 9 and 10: choose the path

    Line 9 asks whether you are allocating policy amounts with another taxpayer or using the alternative calculation for year of marriage. If yes, complete Part IV or Part V first. Line 10 decides whether you use the annual line 11 or the monthly lines 12 to 23. If coverage lasted fewer than 12 months, or if you completed Part IV, check No.

  5. Line 11 or lines 12 to 23: the credit by column

    Columns (a), (b), and (f) come from Form 1095-A: enrollment premiums (column A), the second lowest cost silver plan (SLCSP) premium (column B), and APTC (column C). Use the line 33 totals for line 11 or the monthly lines 21 to 32 for lines 12 to 23. If the SLCSP premium on Form 1095-A is missing or wrong, the instructions explain how to find the correct one. Column (c) is line 8a on line 11, or line 8b (or the Part V amount) on the monthly lines. Column (d) is (b) minus (c), but not below zero, and column (e) is the smaller of (a) or (d).

  6. Lines 24 to 29: compare credit with advance payments

    Line 24 is your total credit and line 25 your total advance payments. If line 24 is larger, the difference on line 26 goes to Schedule 3 (Form 1040), line 9. If they are equal, enter -0- on line 26. If line 25 is larger, complete Part III: line 27 is the excess, line 28 is the repayment limitation from the instructions, and line 29 goes to Schedule 2 (Form 1040), line 1a.

  7. Page 2: Parts IV and V

    Part IV, lines 30 to 33, records up to four policy allocations: policy number, the other taxpayer's SSN, start and stop months, and the percentages for premiums, SLCSP premium, and APTC. On line 34, check Yes when all allocations are done; if you need more than four, check No and attach a statement with the same details. Part V, lines 35 and 36, holds the alternative family size, monthly contribution, and months for you and your spouse, figured with Publication 974.

After you fill it out

Form 8962 is not filed on its own. Attach it to your Form 1040, 1040-SR, or 1040-NR and send it to the IRS with that return, and carry the result to Schedule 3, line 9, or Schedule 2, line 1a. If you file on paper, use the mailing address in your tax return's instructions, and check IRS.gov/Form8962 for the latest changes.

Signing: Form 8962 has no signature line. It is part of the tax return it is attached to, and you sign that return.

Watch out for

  • If advance payments were paid for you or someone in your tax family, you must file a return with Form 8962 even if you are not otherwise required to file. The IRS says that if you do not file, you may not be eligible for advance payments in future years.
  • Do not use a Form 1095-A marked VOID. If you received one marked CORRECTED, use it instead of the original.
  • The form is set up for whole dollars. Round Form 1095-A amounts to the nearest dollar, and do not enter the yearly totals from its line 33 on the monthly lines 12 to 23.
  • You cannot file Form 1040-SS if you are filing Form 8962.

Questions about Form 8962

Where do the numbers for Form 8962 come from?

Most of Part II comes from Form 1095-A, which the Marketplace sends for each policy. Household income in Part I comes from your own tax return and those of dependents who must file.

Should I use line 11 or lines 12 through 23?

Line 11 is for coverage in every plan for all 12 months, with the same enrollment premium and the same SLCSP premium every month. If that is not the case, or if you completed Part IV, check No on line 10 and complete the monthly lines 12 through 23.

Can I take the credit if I am married and file separately?

Generally, married people must file a joint return to take the credit. The instructions describe two exceptions: certain married people living apart who may file as head of household (or as single on Form 1040-NR), and victims of domestic abuse or spousal abandonment who file as married filing separately and check the box on line A, for no more than 3 years in a row. Do not attach proof of abuse or abandonment; keep it with your records.

What if someone claims me as a dependent?

The person who claims you files Form 8962 to take the credit and, if needed, repay excess advance payments for your coverage. You do not need to file it yourself.

What happens if my advance payments were more than my credit?

The excess is figured in Part III and the amount on line 29 is added to your tax on Schedule 2 (Form 1040), line 1a. Line 28 may limit how much you repay, based on the table in the instructions.

Official information

Page text last reviewed November 7, 2026.

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