Form 8962: Premium Tax Credit (PTC)

What Form 8962 is

Form 8962, Premium Tax Credit (PTC), is the IRS form used to figure the premium tax credit for health insurance bought through the Health Insurance Marketplace and to reconcile it with any advance payments of the credit (APTC) made to your insurer during the year. This template is the 2025 form, attached to a 2025 Form 1040, 1040-SR or 1040-NR. As of October 3, 2026, 2025 is the latest version on the IRS About Form 8962 page.

Who must file Form 8962

According to the 2025 Instructions for Form 8962, you must file it if you are taking the PTC, or if APTC was paid for you or someone in your tax family. The instructions add that you must file an income tax return and attach Form 8962 even if you are not otherwise required to file. The form says you cannot take the PTC if you are married filing separately unless you qualify for an exception, explained in the instructions.

Whether you qualify for the credit, and how much, depends on your household income, family size and coverage, which the instructions and IRS Publication 974 explain. This page covers how to fill out the form.

What to have ready

• Form 1095-A, Health Insurance Marketplace Statement, for every 2025 Marketplace policy covering your tax family
• Your modified AGI and that of any dependents who must file a return
• The federal poverty line table in the instructions (for 2025 returns, the instructions use the 2024 poverty lines)
• Policy numbers and the other taxpayer's SSN if you share a policy with someone outside your tax family

How to fill out Form 8962 online

Click "Fill Template Now", type your figures into the lines, and download the completed PDF to attach to your paper return. Our Form 8962 guide has a longer example. The form is two pages:

Header and line A

Enter the name and SSN shown on your return. Check box A only if you file married filing separately and qualify for the exception described in the instructions.

Part I: Annual and Monthly Contribution Amount (lines 1 to 8b)

Line 1 is your tax family size. Lines 2a and 2b are your modified AGI and your dependents' modified AGI, and line 3 adds them to give household income. Line 4 is the federal poverty line amount, with a box for Alaska, Hawaii or the other 48 states and DC. Line 5 is household income as a percentage of the poverty line. Line 6 is reserved. Line 7 is the applicable figure from the table in the instructions. Line 8a multiplies line 3 by line 7, and line 8b divides it by 12, both rounded to whole dollars.

Part II: Premium Tax Credit Claim and Reconciliation (lines 9 to 26)

Line 9 asks whether you are allocating policy amounts with another taxpayer or using the alternative calculation for the year of marriage; if yes, go to Part IV or V. Line 10 asks whether you can use the annual calculation on line 11 or must use the monthly rows on lines 12 to 23 (January to December). Each has six columns: (a) enrollment premiums, (b) applicable SLCSP premium, (c) contribution amount, (d) maximum premium assistance, (e) PTC allowed and (f) advance payment of PTC. The labels point to the matching Form 1095-A lines. Line 24 is your total PTC, line 25 the total APTC, and line 26 the net PTC, which also goes on Schedule 3 (Form 1040), line 9.

Part III: Repayment of Excess Advance Payment (lines 27 to 29)

If APTC on line 25 was more than your PTC on line 24, line 27 is the excess, line 28 the repayment limitation from the instructions, and line 29 the smaller of the two. The form sends line 29 to Schedule 2 (Form 1040), line 1a.

Part IV: Allocation of Policy Amounts (lines 30 to 34)

Up to four allocations, each with the policy number from Form 1095-A, the other taxpayer's SSN, start and stop months and premium, SLCSP and APTC percentages.

Part V: Alternative Calculation for Year of Marriage (lines 35 and 36)

Alternative family size, monthly contribution amount, and start and stop months for you and your spouse.

Filing

Attach Form 8962 to your 2025 return and file by the return's due date, including extensions. It has no signature line of its own. If you did not receive Form 1095-A or think it is wrong, contact the Marketplace where you enrolled before filing.

Common mistakes

• Not filing Form 8962 when APTC was paid, even if your income was below the filing threshold
• Copying premiums from a health plan bill instead of Form 1095-A
• Using the wrong poverty line table for Alaska or Hawaii
• Leaving out a dependent's modified AGI on line 2b
• Using the annual line 11 when coverage or premiums changed during the year

Related forms are in our IRS tax form templates.