Search Results

FS-2024-30, September 2024 — This Fact Sheet updates frequently asked questions (FAQs) for the Premium Tax Credit.

IR-2021-84, April 9, 2021 — The American Rescue Plan Act of 2021 suspends the requirement that taxpayers increase their tax liability by all or a portion of their excess advance payments of the Premium Tax Credit (excess APTC) for tax year 2020.

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.

Topic No. 612 The Premium Tax Credit

Publication 5120, Premium Tax Credit - If you or a member of your family enrolls in health insurance through the Marketplace, you may be eligible for the premium tax credit, a refundable credit that helps eligible individuals and families pay for health insurance.

Form 14950, Premium Tax Credit Verification, lists documents we need to verify that you are eligible to claim the Premium Tax Credit (PTC) shown on your return.

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.

Information about completing Form 8962, Premium Tax Credit, to reconcile advance payments to your individual tax return.

Publication 5195, The Premium Tax Credit and Your Tax Return