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About Form 8962, Premium Tax Credit

Check Back for Updates to this Page

For the latest updates on coronavirus tax relief related to this page, check IRS.gov/coronavirus. We’re reviewing the tax provisions of the American Rescue Plan Act of 2021, signed into law on March 11, 2021.

Use Form 8962 to:

Figure the amount of your premium tax credit (PTC).
Reconcile it with any advance payments of the premium tax credit (APTC).

Current Revision

Instructions for Form 8962 (Print VersionPDF)

Recent Developments

Updates to the Instructions for Form 8962 regarding filing status exceptions -- 02-FEB-2023

Correction to Table 1.2 in the 2021 Instructions for Form 8962 -- 10-MAR-2022

Changes to the Instructions Form 8962 (2021) -- 14-FEB-2022

Suspension of Repayment of Excess Advance Payment of the PTC -- 09-APR-2021

Other Items You May Find Useful

All Form 8962 Revisions

About Publication 974, Premium Tax Credit (PTC)

The Premium Tax Credit

Other Current Products

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About Form 1040-NR, U.S. Nonresident Alien Income Tax Return

About Form 1095-A, Health Insurance Marketplace Statement

About Form 1095-B, Health Coverage

About Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

Page Last Reviewed or Updated: 31-Jan-2024