Fill Out IRS Form 8962 Online
Premium Tax Credit
Internal Revenue Service
Calculates and reconciles the premium tax credit for health insurance purchased through the Marketplace.
Reviewed July 2026
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IRS Form 8962, Premium Tax Credit, calculates the credit that helps pay premiums for health insurance purchased through the Health Insurance Marketplace. It also reconciles any advance payments of the credit that were sent to your insurer during the year against the amount you actually qualify for based on your final income.
You can fill out Form 8962 in the Universal PDF editor using the numbers from your Form 1095-A, then download the completed PDF to include with your return records. Because the form is largely a series of calculations, an editable PDF makes it easier to keep every line legible.
What is Form 8962 used for
Form 8962 does two jobs. It figures the amount of Premium Tax Credit you are entitled to for the year, and it reconciles that amount against any advance premium tax credit (APTC) that the Marketplace paid to your insurance company on your behalf.
If your advance payments were less than the credit you qualify for, the difference reduces your tax or increases your refund. If the advance payments were more than your final credit, you may have to repay some or all of the excess, subject to the limits in the instructions.
Who needs to file Form 8962
You must file Form 8962 with your Form 1040 or 1040-NR if advance premium tax credit payments were made for you, your spouse, or a dependent, or if you want to claim the credit at filing time. The Marketplace reports your coverage details on Form 1095-A, which you need before you can complete the form.
Failing to file Form 8962 when APTC was paid can delay your refund and affect eligibility for future advance payments, so complete the reconciliation even if you had coverage for only part of the year.
How to fill out Form 8962
Have your Form 1095-A from the Marketplace in front of you, since most of the numbers come directly from it.
- Part I: enter your tax family size and household income, then figure your income as a percentage of the federal poverty line and your annual and monthly contribution amounts.
- Part II: reconcile the credit. Use the 1095-A columns for enrollment premiums, the second lowest cost Silver plan (SLCSP) premium, and the advance credit paid, either annually on line 11 or month by month on lines 12 through 23.
- Line 24 through 26: compare your total credit with the advance payments to find net credit or excess.
- Part III: if advance payments exceeded your credit, figure the repayment amount subject to any limitation in the instructions.
- Parts IV and V: complete these only if you share a policy with another tax family or use the alternative calculation for the year of marriage.
Frequently asked questions
Yes. Form 1095-A from the Marketplace supplies the premium, SLCSP, and advance credit figures that Form 8962 is built on. If you have not received it, check your Marketplace account online.
The IRS may hold your refund and correspond with you, and you can lose eligibility for advance credit payments in future years. File the form to reconcile even for partial-year coverage.
APTC stands for advance payments of the premium tax credit. It is the estimated credit the Marketplace pays directly to your insurer during the year to lower your monthly premium.
Your final credit is based on actual annual income, so a change can create a difference between the advance payments and your allowed credit. Form 8962 reconciles that difference, and reporting income changes to the Marketplace during the year keeps it smaller.
Yes. Even with no advance payments, the credit is claimed by completing Form 8962 and filing it with your Form 1040 or 1040-NR.
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