Recommended by IRS

About Form 8962, Premium Tax Credit

Information about Form 8962, Premium Tax Credit, including recent updates, related forms and instructions on how to file.

Form 8962 PDF
PDF version of Form 8962.
Instructions for Form 8962 PDF
Instructions explaining how to file Form 8962.

ACA information center for tax professionals

Access information for tax professionals related to the Affordable Care Act (ACA) to support individual, business and payroll clients.
About IRS
Tax Professionals

Minimum value and affordability

Explains how an employer sponsored health care plan can meet the minimum value and affordability provisions.
General Information
Businesses

The 2023 tax season has begun - IRS offers tips to accurately file your return

IRS shares tips on what’s new for 2023 and how taxpayers can prepare and file an accurate and complete tax return.
About IRS

Tax Time Guide: Things to consider when filing a 2022 tax return

IR-2023-32, Feb. 22, 2023 — With the 2023 tax filing season in full swing, the IRS reminds taxpayers to gather their necessary information and visit IRS.gov for updated resources and tools to help with their 2022 tax return.
News
News Media, Individuals

IRS completes automatic corrections of tax year 2020 accounts related to unemployment compensation exclusion; 12 million refunds issued

IR-2023-02, January 6, 2023 — The Internal Revenue Service recently completed the final corrections of tax year 2020 accounts for taxpayers who overpaid their taxes on unemployment compensation they received in 2020.
News
News Media, Individuals

Refundable tax credits

A refundable tax credit is a credit you can get as a refund even if you don’t owe any tax. Find credits you might be eligible for.
General Information

Guide to business expense resources

Guide to Business Expense Resources
Forms and Instructions
Businesses

Affordable Care Act tax provisions for individuals

Review Affordable Care Act (ACA) tax provisions for individuals, including penalty relief, the Additional Medicare Tax, tax credits and general health coverage.
General Information

ITIN application frequently asked questions

Find answers to frequently asked questions about applying for an individual tax identification number.
Tax Administration (Non-Authoritative)
Individuals

Definition of adjusted gross income

Find out what adjusted gross income (AGI) is and where to find it on your tax return.
Software Development
Software Developers