Internal Revenue Service · Federal form
Fill out Form 8962
Premium Tax Credit (PTC) 2025
From IRS: Use Form 8962 to figure the amount of your Premium Tax Credit (PTC) and reconcile it with any advance payments of the Premium Tax Credit (APTC). Source
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Married filing separately. You cannot take the PTC if your filing status is married filing separately unless you qualify for an exception (see the instructions). Source
Facts from the official source
Quoted or closely restated from the IRS's own pages and PDFs, checked .
| Fact | What the source says | Source |
|---|---|---|
| Issued by | Internal Revenue Service, U.S. Department of the Treasury | About Form 8962 (IRS) |
| Edition | 2025 | Form 8962 (2025), official PDF Form 8962 PDF, page 1 footer; the year 2025 is printed at top right. |
| Current revision | The IRS links the 2025 PDF (f8962.pdf) as the current revision. | About Form 8962 (IRS) About Form 8962, "Current revision" section. |
| Filed with | Attach Form 8962 to Form 1040, 1040-SR or 1040-NR. | Form 8962 (2025), official PDF Form 8962 (2025), page 1, header. |
| Who must file | You must file Form 8962 with your income tax return (Form 1040, 1040-SR or 1040-NR) if you are taking the PTC, or if APTC was paid for you or another individual in your tax family (or for an individual you told the Marketplace would be in your tax family and no one included in a tax family). | Instructions for Form 8962 (2025), PDF Instructions for Form 8962 (2025), page 3, "Who Must File". |
| Income tax return required | If any of those circumstances apply, you must file an income tax return and attach Form 8962 even if you are not otherwise required to file. | Instructions for Form 8962 (2025), PDF Instructions for Form 8962 (2025), page 3, "Who Must File". |
| Form 1095-A | You will need Form 1095-A, Health Insurance Marketplace Statement, to complete Form 8962. | Instructions for Form 8962 (2025), PDF Instructions for Form 8962 (2025), page 2, "Form 1095-A, Health Insurance Marketplace Statement". |
| Married filing separately | You cannot take the PTC if your filing status is married filing separately unless you qualify for an exception (see the instructions). | Form 8962 (2025), official PDF Form 8962 (2025), page 1, line A. |
| Form 1040-SS | If you are filing Form 8962, you cannot file Form 1040-SS. | Instructions for Form 8962 (2025), HTML Instructions for Form 8962 (2025), HTML, "Who Must File", Caution. |
| Marketplace coverage only | You may take the PTC (and APTC may be paid) only for coverage in a qualified health plan purchased through a Health Insurance Marketplace (also known as an Exchange), so complete Form 8962 only for that coverage. | Instructions for Form 8962 (2025), PDF Instructions for Form 8962 (2025), page 2, "Purpose of Form". |
| Official instructions | Instructions for Form 8962 (2025). | About Form 8962 (IRS) About Form 8962, "Current revision" section. |
| If you are someone's dependent | If you are claimed as a dependent on another person’s tax return, the person who claims you files Form 8962 to take the PTC and, if necessary, repay excess APTC for your coverage; you do not need to file Form 8962. | Instructions for Form 8962 (2025), HTML Instructions for Form 8962 (2025), HTML, "Who Must File", Tip. |
What is on the form
- Name and social security number
- Name shown on your return and your social security number. Form 8962 (2025), page 1
- Line A: married filing separately exception
- Checkbox for filers who qualify for the exception to the married filing separately rule. Form 8962 (2025), page 1
- Part I: Annual and Monthly Contribution Amount
- Lines 1 to 8b: tax family size, modified AGI, household income, federal poverty line, applicable figure, and annual and monthly contribution amounts. Form 8962 (2025), page 1
- Part II: Premium Tax Credit Claim and Reconciliation of Advance Payment of Premium Tax Credit
- Lines 9 to 26: allocation and alternative calculation questions, annual (line 11) or monthly (lines 12 to 23) calculation, total PTC, advance payment of PTC and net PTC. Form 8962 (2025), page 1
- Part III: Repayment of Excess Advance Payment of the Premium Tax Credit
- Lines 27 to 29: excess advance payment, repayment limitation and excess advance PTC repayment. Form 8962 (2025), page 1
- Part IV: Allocation of Policy Amounts
- Lines 30 to 34: up to four policy allocations (policy number, other taxpayer’s SSN, start and stop months, allocation percentages) and a completion question. Form 8962 (2025), page 2
- Part V: Alternative Calculation for Year of Marriage
- Lines 35 and 36: alternative family size, monthly contribution amount, and start and stop months for you and your spouse. Form 8962 (2025), page 2
Checked by PDF Tower: the official PDF has 2 pages and 141 fillable fields (131 text, 10 checkbox or radio), 115 KB. SHA-256 dc7d2c6b566cac66…, computed .
Edition and revisions
- Edition on this page: 2025.
- Recent developments (IRS): 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). Source
- All revisions at IRS
Sources
- About Form 8962 (IRS) Retrieved .
- Form 8962 (2025), official PDF Retrieved .
- Instructions for Form 8962 (2025), PDF Retrieved .
- Instructions for Form 8962 (2025), HTML Retrieved .
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