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Information about Form 8962, Premium Tax Credit, including recent updates, related forms and instructions on how to file. Form 8962 is used either (1) to reconcile a Premium Tax Credit advanced payment toward the cost of a health insurance premium, or (2) to claim a Premium Tax Credit.

Information about Publication 974, Premium Tax Credit (PTC), including recent updates and related forms. Publication 974 covers select topics related to the PTC, available under the ACA to qualified individuals beginning in 2014.

Eligibility for the Premium Tax Credit

The Premium Tax Credit helps eligible individuals and families afford health insurance purchased through the Health Insurance Marketplace.

For more information on the credit, see our questions and answers on what the credit is, who is eligible for it and how to report and claim it.

A text version of a graphic featuring a flow chart with yes-or-no questions to help you find out if you may be eligible for the premium tax credit.

IR-2022-44, February 24, 2022 — The Internal Revenue Service today updated its frequently asked questions (FAQs) on the Premium Tax Credit.

Instructions on how to correct an electronically filed return that was rejected for a missing Form 8962.

Claiming the Credit and Reconciling Advance Credit Payments

We're auditing your tax return and need documentation from you to verify the premium tax credit (PTC) you claimed.