IRS Health Care Tax Tip 2016-79, December 6, 2016 The premium tax credit – also known simply as PTC – is a credit for certain people who enroll, or whose family member enrolls, in a qualified health plan offered through a Health Insurance Marketplace. Answer the yes-or-no questions in the following chart – or via accessible text – and follow the arrows to find out if you may be eligible for the premium tax credit. Here are links to information and resources referenced in the graphic: Form 8962, Premium Tax Credit (PTC) and Instructions Information about the federal poverty line Publication 974, Premium Tax Credit (PTC) PDF Interactive Tax Assistant: Am I Eligible to Claim the Premium Tax Credit? Subscribe to IRS Tax Tips Follow IRS on Social Media Visit the Health Care playlist on the IRS YouTube channel