U.S. Individual Income Tax Return Forms

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2025

Instructions for Form 8962
Premium Tax Credit (PTC)
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments
For the latest information about developments related to
Form 8962 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form8962.

Changes to “coverage month” definition for PTC/
APTC. As of January 1, 2025, a month may be
considered a coverage month, and a PTC may be allowed
for the month, if a portion of the enrollment premium for
the month is unpaid but the amount of the premium paid,
including by advance credit payments, is sufficient to
avoid termination of the coverage under one of the
scenarios described under Enrollment premiums, later.
See Enrollment premiums, later, for more information.
Reporting entities no longer required to send minimum essential coverage (MEC) forms automatically.
In certain circumstances, reporting entities aren’t required
to send tax forms to covered individuals showing proof of
MEC (Forms 1095-B and 1095-C) unless a form is
requested. If requested by the individual, the form must be
provided by January 31, or 30 days after the date of
request, whichever is later.

Reminders
New employer-coverage affordability rule for family
members of employees. For tax years beginning after
2022, for purposes of determining eligibility for the PTC,
affordability of employer coverage for an employee’s
spouse or dependents allowed to enroll in the employer
coverage is no longer based on the cost of covering only
the employee. Affordability of the employer coverage for
these family members is now based on the employee’s
cost for coverage of the employee and these other family
members.
Applicable federal poverty line percentages. For tax
year 2025, taxpayers with household income that exceeds
400% of the federal poverty line for their family size may
be allowed a PTC.
Qualified small employer health reimbursement arrangement (QSEHRA). Under a QSEHRA, an eligible
employer can reimburse eligible employees for medical
expenses, including premiums for Marketplace health
insurance. If you were covered under a QSEHRA, your
employer should have reported the annual permitted
benefit in box 12 of your Form W-2 with code FF. If the
QSEHRA is affordable for a month, no PTC is allowed for
Oct 1, 2025

Report changes in circumstances when you re-enroll
in coverage and during the year. If advance payment
of the premium tax credit (APTC) is being paid for an
individual in your tax family (described later) and you have
had certain changes in circumstances (see the examples
later), it is important that you report them to the
Marketplace where you enrolled in coverage. Reporting
changes in circumstances promptly will allow the
Marketplace to adjust your APTC to reflect the PTC you
are estimated to be able to take on your tax return.
Adjusting your APTC when you re-enroll in coverage and
during the year can help you avoid owing tax when you file
your tax return. Changes that you should report to the
Marketplace include the following.
• Changes in household income.
• Moving to a different address.
• Gaining or losing eligibility for other health care
coverage.
• Gaining, losing, or other changes to employment.
• Birth or adoption.
• Marriage or divorce.
• Other changes affecting the composition of your tax
family.
For more information on how to report a change in
circumstances to the Marketplace, go to HealthCare.gov
or your State Marketplace website.
Health insurance options. If you need health coverage,
go to HealthCare.gov to learn about health insurance
options that are available for you and your family, how to
purchase health insurance, and how you might qualify to
get financial assistance with the cost of insurance.
Additional information. For additional information about
the tax provisions of the Affordable Care Act (ACA), go to
IRS.gov/Affordable-Care-Act/Individuals-and-Families or
call the IRS Healthcare Hotline for ACA questions at
800-919-0452.

Instructions for Form 8962 (2025) Catalog Number 60401R
Department of the Treasury Internal Revenue Service www.irs.gov

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What’s New

the month. If the QSEHRA is unaffordable for a month,
you must reduce the monthly PTC (but not below -0-) by
the monthly permitted benefit amount and you must enter
“QSEHRA” in the top margin on page 1 of Form 8962 to
explain your entry and avoid delay in the processing of
your return. For more information, see Column (e) under
Line 11 or Lines 12 Through 23, later. Also see Qualified
Small Employer Health Reimbursement Arrangement in
Pub. 974, Premium Tax Credit, for information on
determining QSEHRA affordability; and Notice 2017-67
for additional guidance on QSEHRA coordination with the
PTC. Notice 2017-67 is available at IRS.gov/irb/
2017-47_IRB#NOT-2017-67.

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Purpose of Form

Use Form 8962 to figure the amount of your PTC and
reconcile it with APTC.

If you or a member of your family enrolled in health
insurance coverage for 2025 through a Marketplace, you
should have received Form 1095-A, Health Insurance
Marketplace Statement, from the Marketplace. Form
1095-A shows the months of coverage purchased through
the Marketplace and any APTC paid to your insurance
company to help cover your monthly premium. If APTC
was paid on your behalf, or if APTC was not paid on your
behalf but you wish to take the PTC, you must file Form
8962 and attach it to your tax return (Form 1040,
1040-SR, or 1040-NR).
At enrollment, the Marketplace may have referred
to APTC as your “subsidy” or “tax credit” or
CAUTION “advance payment.” The term “APTC” is used
throughout these instructions to clearly distinguish APTC
from the PTC.

!

General Instructions
What Is the Premium Tax Credit
(PTC)?
Premium tax credit (PTC). The PTC is a tax credit for
certain people who enroll, or whose family member
enrolls, in a qualified health plan. The credit provides
financial assistance to pay the premiums for the qualified
health plan offered through a Marketplace by reducing the
amount of tax you owe, giving you a refund, or increasing
your refund amount. You must file Form 8962 to compute
and take the PTC on your tax return.
Advance payment of the premium tax credit (APTC).
APTC is a payment during the year to your insurance
provider that pays for part or all of the premiums for a
qualified health plan covering you or an individual in your
tax family. Your APTC eligibility is based on the
Marketplace’s estimate of the PTC you will be able to take
on your tax return. If APTC was paid for you or an
individual in your tax family, you must file Form 8962 to
reconcile (compare) this APTC with your PTC. If the APTC
is more than your PTC, you have excess APTC and you
must repay the excess, subject to certain limitations. If the
APTC is less than the PTC, you can get a credit for the
difference, which reduces your tax payment or increases
your refund.
Changes in circumstances. The Marketplace
determined your eligibility for and the amount of your 2025
APTC using projections of your income and the number of
2

Deductions for health insurance premiums. You
cannot deduct the portion of your health insurance
premium on your tax return that is paid for by the PTC or
APTC (after you determine how much of any excess APTC
you must repay). If you are deducting medical expenses
as an itemized deduction, see Pub. 502, Medical and
Dental Expenses. If you are claiming the self-employed
health insurance deduction, see Pub. 974.
Form 1095-A, Health Insurance Marketplace Statement. You will need Form 1095-A to complete Form
8962. The Marketplace uses Form 1095-A to report
certain information to the IRS about individuals who
enrolled in a qualified health plan through the
Marketplace. The Marketplace sends copies to individuals
to allow them to accurately file a tax return taking the PTC
and reconciling APTC. For coverage in 2025, the
Marketplace is required to provide or send Form 1095-A to
the individual(s) identified in the Marketplace enrollment
application by January 31, 2026. If you are expecting to
receive Form 1095-A for a qualified health plan and you
do not receive it by early February, contact the
Marketplace.
Under certain circumstances, for example, where two
spouses enroll in a qualified health plan and divorce
during the year, the Marketplace will provide Form 1095-A
to one taxpayer, but another taxpayer will also need the
information from that form to complete Form 8962. The
recipient of Form 1095-A should provide a copy to other
taxpayers as needed.
“VOID” box. If you received a Form 1095-A with the
“VOID” box checked at the top of the form, that means you
previously received a Form 1095-A for the policy shown in
Part I that was sent in error. You should not have received
a Form 1095-A for the policy shown in Part I of the Form
1095-A. Do not use the information on the Form 1095-A
with the “VOID” box checked or the previously received
Form 1095-A to complete Form 8962.
“CORRECTED” box. If you receive a Form 1095-A
with the “CORRECTED” box checked at the top of the
form, use the information on the Form 1095-A with the
“CORRECTED” box checked to figure the PTC and
reconcile any APTC on Form 8962. Do not use the
information on the original Form 1095-A you received for
the policy shown in Part I of the corrected Form 1095-A.
Additional information. For additional information on
the PTC, see Pub. 974. You can also go to IRS.gov and
enter “premium tax credit” in the search box.
Also see How To Avoid Common Mistakes in
Completing Form 8962 at the end of these instructions.

Instructions for Form 8962 (2025)

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You may take the PTC (and APTC may be paid) only for
health insurance coverage in a qualified health plan
(defined later) purchased through a Health Insurance
Marketplace (Marketplace, also known as an Exchange).
As a result, you should complete Form 8962 only for
health insurance coverage in a qualified health plan
purchased through a Marketplace. This includes a
qualified health plan purchased on HealthCare.gov or
through a State Marketplace.

individuals you certified to the Marketplace would be in
your tax family (yourself, your spouse, and your
dependents) when you enrolled in a qualified health plan.
If this information changed during 2025 and you did not
promptly report it to the Marketplace, the amount of APTC
paid may be substantially different from the amount of
PTC you can take on your tax return. See Report changes
in circumstances when you re-enroll in coverage and
during the year, earlier, for changes that can affect the
amount of your PTC.

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Who Must File

You must file Form 8962 with your income tax return (Form
1040, 1040-SR, or 1040-NR) if any of the following apply
to you.
• You are taking the PTC.
• APTC was paid for you or another individual in your tax
family.
• APTC was paid for an individual you told the
Marketplace would be in your tax family and neither you
nor anyone else included that individual in a tax family.
See Individual you enrolled who is not included in a tax
family under Lines 12 Through 23, later.
If any of the circumstances above apply to you, you
must file an income tax return and attach Form 8962 even
if you are not otherwise required to file. You must use
Form 1040, 1040-SR, or 1040-NR. For help determining
which of these forms to file, see the Instructions for Form
1040 or the Instructions for Form 1040-NR.

!

If you are filing Form 8962, you cannot file Form
1040-SS.

If someone else enrolled an individual in your tax family
in coverage, and APTC was paid for that individual’s
coverage, you must file Form 8962 to reconcile the APTC.
You need to obtain a copy of the Form 1095-A from the
person who enrolled the individual.
If you are claimed as a dependent on another

TIP person’s tax return, the person who claims you will

file Form 8962 to take the PTC and, if necessary,
repay excess APTC for your coverage. You do not need to
file Form 8962.

Who Can Take the PTC

You can take the PTC for 2025 if you meet the conditions
under (1), (2), and (3) below.
1. For at least 1 month of the year, all of the following
were true.
a. An individual in your tax family was enrolled in one
or more qualified health plans offered through the
Marketplace on the first day of the month.
b. That individual was not eligible for MEC for the
month, other than coverage in the individual market. An
individual is generally considered eligible for MEC for the
month only if they were eligible for every day of the month
(see Minimum essential coverage, later).
c. The portion of the enrollment premiums (described
later) for the month for which you are responsible was paid
by the due date of your tax return (not including
extensions), the entire premium is covered by APTC, or
the amount of the premium paid for the month is sufficient
to avoid termination of the individual's coverage for that
month under one of the scenarios described under
Enrollment premiums, later. However, if you became
eligible for APTC because of a successful eligibility appeal
and you retroactively enrolled in the plan, then the portion
of the enrollment premium for which you are responsible
must be paid on or before the 120th day following the date
of the appeals decision.
2. No one can claim you as a dependent for the year.

Instructions for Form 8962 (2025)

Unlawfully present in the United States. You are not
entitled to the PTC for health coverage for an individual for
any period during which the individual is not lawfully
present in the United States.
Individual coverage health reimbursement arrangements (HRAs). Starting in 2020, employers can offer
individual coverage HRAs to help employees and their
families with their medical expenses. Under an individual
coverage HRA, employers can reimburse eligible
employees for medical expenses, including premiums for
Marketplace health insurance.
If you were covered under an individual coverage HRA
for 2025, you are not allowed a PTC for your 2025
Marketplace health insurance. Also, if another member of
your tax family was covered under an individual coverage
HRA for 2025, you are not allowed a PTC for the family
member’s 2025 Marketplace health insurance. If you or a
family member could have been covered by an individual
coverage HRA for 2025, but you opted out of receiving
reimbursements under the individual coverage HRA, you
may be allowed a PTC for your, and your family member’s,
Marketplace health insurance if the individual coverage
HRA is considered unaffordable. See Pub. 974 for
guidance on determining whether an individual coverage
HRA is affordable.
For additional requirements and more details, see
Applicable taxpayer, later.

Terms You May Need To Know
Tax family. For purposes of the PTC, your tax family
consists of the following individuals.
• You, if you file a tax return for the year and you can’t be
claimed as a dependent on someone else’s 2025 tax
return.
• Your spouse if filing jointly and your spouse can’t be
claimed as a dependent on someone else’s 2025 tax
return.
• Your dependents whom you claim on your 2025 tax
return. If you are filing Form 1040-NR, you should include
your dependents in your tax family only if you are a U.S.
national; a resident of Canada, Mexico, or South Korea; or
a resident of India who was a student or business
apprentice.
Your family size equals the number of qualifying
individuals in your tax family (including yourself). See
3

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CAUTION

3. You are an applicable taxpayer for 2025. To be an
applicable taxpayer, you must meet the requirements
under (a) and (b) below.
a. Your household income for 2025 is at least 100% of
the federal poverty line for your family size (see Line 4,
later). However, having household income below 100% of
the federal poverty line will not disqualify you from taking
the PTC if you meet certain requirements described under
Household income below 100% of the federal poverty line,
later.
b. If you were married at the end of 2025, generally
you must file a joint return. However, filing a separate
return from your spouse will not disqualify you from being
an applicable taxpayer if you meet certain requirements
described under Married taxpayers, later.

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Line 1, later, for more information on figuring your tax
family size.

Household income. For purposes of the PTC,
household income is the modified adjusted gross income
(modified AGI) of you and your spouse (if filing a joint
return) (see Line 2a, later) plus the modified AGI of each
individual whom you claim as a dependent and who is
required to file an income tax return because their income
meets the income tax return filing threshold (see Line 2b,
later). Household income does not include the modified
AGI of those individuals whom you claim as dependents
and who are filing a 2025 return only to claim a refund of
withheld income tax or estimated tax.
Modified AGI. For purposes of the PTC, modified AGI
is the AGI on your tax return plus certain income that is not
subject to tax (foreign earned income, tax-exempt interest,
and the portion of social security benefits that is not
taxable). Use Worksheet 1-1 and Worksheet 1-2 to
determine your modified AGI.
Taxpayer’s tax return including income of a
dependent child. A taxpayer who includes the gross
income of a dependent child on the taxpayer’s tax return
must include on Worksheet 1-2 the child’s tax-exempt
interest and the portion of the child’s social security
benefits that is not taxable.
Coverage family. Your coverage family includes only
individuals in your tax family who are enrolled in a
qualified health plan and are not eligible for MEC (other
than coverage in the individual market). Also, an individual
is in your coverage family for a particular month only if the
portion of the enrollment premiums (described later) for
the month for which you are responsible was paid by the
due date of your tax return (not including extensions), the
entire premium was covered by APTC, or the amount of
the premium paid for the month was sufficient to avoid
termination of the individual's coverage for that month
described under Enrollment premiums, later. The
individuals included in your coverage family may change
from month to month. If an individual in your tax family is
not enrolled in a qualified health plan, or is enrolled in a
qualified health plan but is eligible for MEC (other than
coverage in the individual market), that individual is not
part of your coverage family. Your PTC is available to help
you pay only for the coverage of the individuals included in
your coverage family.
Monthly credit amount. The monthly credit amount is
the amount of your tax credit for a month. Your PTC for the
year is the sum of all of your monthly credit amounts. Your
credit amount for each month is the lesser of:
• The enrollment premiums (described next) for the
month for one or more qualified health plans in which you
or any individual in your tax family enrolled, or
• The amount of the monthly applicable second lowest
cost silver plan (SLCSP) premium (described later) less
your monthly contribution amount (described later).
4

Instructions for Form 8962 (2025)

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Note: Listing your dependent by name and social security
number (SSN) or individual taxpayer identification number
(ITIN) on your tax return is the same as claiming them as a
dependent. If you have more than four dependents, see
the Instructions for Form 1040 or the Instructions for Form
1040-NR.

To qualify for a monthly credit amount, at least one
individual in your tax family must be enrolled in a qualified
health plan on the first day of that month. Generally, if
coverage in a qualified health plan began after the first day
of the month, you are not allowed a monthly credit amount
for the coverage for that month. However, if an individual
in your tax family enrolled in a qualified health plan in 2025
and the enrollment was effective on the date of the
individual’s birth, adoption, or placement for adoption or in
foster care, or on the effective date of a court order placing
the individual with your family, the individual is treated as
enrolled as of the first day of that month. Therefore, the
individual may be a member of your tax family and
coverage family for the entire month for purposes of
computing your monthly credit amount.
Enrollment premiums. The enrollment premiums are
the total amount of the premiums for the month, reduced
by any premium amounts for that month that were
refunded in 2025, for one or more qualified health plans in
which any individual in your tax family enrolled. Form
1095-A, Part III, column A, reports the enrollment
premiums.
You are generally not allowed a monthly credit amount
for the month if any part of that month’s enrollment
premium for which you are responsible has not been paid
by the due date of your tax return (not including
extensions), unless the amount of the premium paid for
the month is sufficient to avoid termination of the coverage
for that month and the month is described under one of
the following three scenarios:
• The first month of a grace period described in 45 CFR
156.270(d) for the plan enrollees;
• A month for which a premium payment threshold under
45 CFR 155.400(g) has been met and for which month the
issuer of the qualified health plan provides coverage; or
• A month for which a state department of insurance has,
during a declared emergency, issued an order prohibiting
the issuer of the qualified health plan from terminating the
coverage for the month regardless of whether the full
premium for the month is paid.
However, if you became eligible for APTC because of a
successful eligibility appeal and you retroactively enrolled
in the plan, the full enrollment premium is considered to
have been timely paid if the portion of the enrollment
premium for which you are responsible is paid on or
before the 120th day following the date of the appeals
decision. Premiums another person pays on your behalf
are treated as paid by you.
For any months you were covered, did not pay your
share of the premiums, and are allowed a monthly credit
amount, the amount of the enrollment premiums for the
month you use to compute your monthly credit amount
must be reduced by any portion of the premium that is
unpaid as of the unextended due date for filing your
income tax return for the tax year that includes the month.
Applicable SLCSP premium. The applicable SLCSP
premium is the second lowest cost silver plan premium
offered through the Marketplace where you reside that
applies to your coverage family (described earlier). The
SLCSP premium is not the same as your enrollment
premium, unless you enroll in the applicable SLCSP. Form
1095-A, Part III, column B, generally reports the applicable
SLCSP premium. If no APTC was paid for your coverage,

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Qualified health plan. For purposes of the PTC, a
qualified health plan is a health insurance plan or policy
purchased through a Marketplace at the bronze, silver,
gold, or platinum level. Throughout these instructions, a
qualified health plan is also referred to as a “policy.”
Catastrophic health plans and stand-alone dental plans
purchased through the Marketplace, and all plans
purchased through the Small Business Health Options
Program (SHOP), are not qualified health plans for
purposes of the PTC. Therefore, they do not qualify a
taxpayer to take the PTC.
Minimum essential coverage (MEC). An individual in
your tax family who is eligible for MEC (except coverage in
the individual market) for a month is not in your coverage
family for that month. Therefore, you cannot take the PTC
for that individual’s coverage for the months that individual
is eligible for MEC. In addition to qualified health plans
and other coverage in the individual market, MEC
includes:
• Most coverage through government-sponsored
programs (including Medicaid coverage, Medicare Part A
or C, the Children’s Health Insurance Program (CHIP),
certain benefits for veterans and their families, TRICARE,
and health coverage for Peace Corps volunteers);
• Most types of employer-sponsored coverage; and
• Other health coverage the Department of Health and
Human Services designates as MEC.
Eligibility for MEC. In most cases, you are considered
eligible for MEC if the coverage is available to you,
whether or not you enroll in it. However, special rules
apply to certain types of MEC, as explained below.
Employer-sponsored coverage. Even if you and
other members of your tax family had the opportunity to
enroll in a plan that is MEC offered by your employer for
2025, you are considered eligible for MEC under the plan
for a month only if the offer of coverage met a minimum
standard of affordability and provided a minimum level of
benefits, referred to as “minimum value.” The coverage
offered by your employer is generally considered
affordable for you if your share of the annual cost for
self-only coverage, which is sometimes referred to as the
“employee required contribution,” is not more than 9.02%
of your household income. The coverage offered by your
employer is generally considered affordable for the other
members of your tax family allowed to enroll in the
Instructions for Form 8962 (2025)

coverage if your share of the annual cost for coverage for
yourself and the other members of your tax family allowed
to enroll in the coverage is not more than 9.02% of your
household income. If your employer coverage is
affordable for you but not affordable for your other family
members, you may be able to take the PTC for your other
family members if they enroll in a Marketplace qualified
health plan. However, employer-sponsored coverage is
not considered affordable if, when you or a family member
enrolled in a qualified health plan, you gave accurate
information about the availability of employer coverage to
the Marketplace, and the Marketplace determined that
you were eligible for APTC for the individual’s coverage in
the qualified health plan. In addition, if you or your family
member enrolls in employer-sponsored coverage for a
month, you or your family member is considered eligible
for employer-sponsored coverage for that month, even if
the coverage does not satisfy the affordability and
minimum value standards. Finally, if your employer offered
coverage for you but not your family, you may be able to
take the PTC for your family members. For more
information on affordability and minimum value, see Pub.
974.
Your employer may have sent you a Form 1095-C,
Employer-Provided Health Insurance Offer and Coverage,
with information about the coverage offered to you, if any.
See Form 1095-C, line 14, and the Instructions for
Recipient included with that form, for information about
whether you and other members of your tax family were
offered coverage. See Pub. 974 for more information on
how to determine whether the coverage you were offered
was affordable and provided minimum value, including on
how to use Form 1095-C.
Example. Don was eligible to enroll in his employer’s
coverage for 2025 but instead applied for coverage in a
qualified health plan through the Marketplace for coverage
in 2025. Don provided accurate information about his
employer’s coverage to the Marketplace, and the
Marketplace determined that the offer of coverage was not
affordable and that Don was eligible for APTC. Don
enrolled in the qualified health plan for 2025. Don got a
new job with employer coverage that Don could have
enrolled in as of September 1, 2025, but chose not to. Don
did not return to the Marketplace to determine if he was
eligible for APTC for the months September through
December 2025 and remained enrolled in the qualified
health plan. Don is not considered eligible for
employer-sponsored coverage for the months January
through August of 2025 because he gave accurate
information to the Marketplace about the availability of
employer coverage and the Marketplace determined that
he was eligible for APTC for coverage in a qualified health
plan. The Marketplace determination does not apply,
however, for the months September through December of
2025 because Don did not provide information to the
Marketplace about his new employer’s offer of coverage.
Whether Don is considered eligible for
employer-sponsored coverage and ineligible for the PTC
for the months September through December of 2025 is
determined under the eligibility rules described under
Employer-Sponsored Plans in Pub. 974.
Waiting periods and post-employment coverage. If
you cannot get benefits under an employer-sponsored
5

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Form 1095-A, Part III, column B, may be wrong or blank or
may report your applicable SLCSP premium as -0-. Also, if
you had a change in circumstances during 2025 that you
did not report to the Marketplace, the SLCSP premium
reported in Part III, column B, may be wrong. In either
case, you must determine your correct applicable SLCSP
premium. You do not have to request a corrected Form
1095-A from the Marketplace. See Missing or incorrect
SLCSP premium on Form 1095-A, later.
Monthly contribution amount. Your monthly
contribution amount is used to calculate your monthly
credit amount. It is the amount of your household income
you would be responsible for paying as your share of
premiums each month if you enrolled in the applicable
SLCSP. It is not based on the amount of premiums you
paid out of pocket during the year. You will compute your
monthly contribution amount in Part I of Form 8962.

plan until after a waiting period has expired, you are not
treated as eligible for that coverage during the waiting
period. Also, if you leave your employment and are offered
post-employment coverage such as COBRA or retiree
coverage, you are not considered eligible for that
post-employment coverage unless you actually enroll in
the coverage. See Coverage after employment ends
under Employer-Sponsored Plans in Pub. 974 for more
information.
Medicaid and CHIP. You are generally considered
eligible for coverage under a government-sponsored
program for a month if you met the eligibility criteria for
that month, even if you did not enroll. However, if a
Marketplace made a determination that you or a family
member was ineligible for Medicaid or CHIP and was
eligible for APTC when the individual enrolls in a qualified
health plan, the individual is treated as not eligible for
Medicaid or CHIP for purposes of the PTC for the duration
of the period of coverage under the qualified health plan
(generally, the rest of the plan year), even if your actual
2025 income suggests that the individual may have been
eligible for Medicaid or CHIP.
However, in order to rely on a Marketplace’s
determination that you or a family member was ineligible
for Medicaid, CHIP, or a similar program, you must provide
accurate information to the Marketplace when you enroll in
a qualified health plan. You or the family member may be
treated as eligible for Medicaid, CHIP, or the similar
program, and not eligible for the PTC, if the Marketplace
determination is later found to be based on incorrect
information that was given with an intentional or reckless
disregard for the facts. See Pub. 974 for more information.
For more information about eligibility for Medicaid,
CHIP, and other forms of government-sponsored MEC,
see Pub. 974.
Example. Married taxpayers Tom and Nicole applied
for insurance affordability programs at the Marketplace for
themselves and their two children whom they claim as
dependents, Kim and Chris. The Marketplace determined
that Kim and Chris were eligible for coverage under CHIP.
Instead of enrolling Kim and Chris in CHIP, the entire tax
family enrolled in a qualified health plan (with APTC paid
only for Tom and Nicole’s coverage). Because Kim and
Chris were eligible for CHIP, which is MEC, Tom and
Nicole are not eligible for the PTC for coverage of Kim and
Chris, but may be eligible for the PTC for their own
coverage.
Coverage in the individual market outside the
Marketplace. While coverage purchased in the individual
market outside the Marketplace is MEC, eligibility for this
type of coverage does not prevent you from being eligible
for the PTC for Marketplace coverage. Coverage
purchased in the individual market outside the
Marketplace does not qualify for the PTC.
For more details on eligibility for MEC, including
additional special eligibility rules, see Minimum Essential
Coverage in Pub. 974.
Applicable taxpayer. You must be an applicable
taxpayer to take the PTC. Generally, you are an applicable
taxpayer if your household income for 2025 (described
earlier) is at least 100% of the federal poverty line for your
family size (provided in Tables 1-1, 1-2, and 1-3) and no
6

one can claim you as a dependent for 2025. In addition, if
you were married at the end of 2025, you must file a joint
return to be an applicable taxpayer unless you meet one
of the exceptions described under Married taxpayers,
later.
For individuals with household income below 100% of
the federal poverty line, see Household income below
100% of the federal poverty line under Line 5, later.
Individuals who are incarcerated. Individuals who
are incarcerated (other than pending disposition of
charges, for example, awaiting trial) are not eligible for
coverage in a qualified health plan through a Marketplace.
However, these individuals may be applicable taxpayers
and take the PTC for the coverage of individuals in their
tax families who are eligible for coverage in a qualified
health plan.
Individuals who are not lawfully present. Individuals
who are not lawfully present in the United States are not
eligible for the PTC for their coverage in a qualified health
plan through a Marketplace. They cannot take the PTC for
their own coverage and are not eligible for the repayment
limitations in Table 5 for APTC paid for their own coverage.
However, these individuals may be applicable
taxpayers and take the PTC for the coverage of individuals
in their tax families, such as their children, who are lawfully
present and eligible for coverage in a qualified health plan.
If all family members enrolled in a qualified health plan
are not lawfully present, complete the following lines as
explained below. Leave all other lines blank.
• Lines 1, 2a, 3, 4, and 5. Enter -0-.
• Line 9. See Line 9, later, to determine whether you
must complete Part IV for an allocation of policy amounts.
Complete Part IV if instructed to do so by Table 3. Do not
complete Part V.
• Line 11, column (f) (or lines 12 through 23, column
(f), if you complete Part IV). If you checked “No” on
line 9, enter the total of your Form(s) 1095-A, Part III,
line 33C, in line 11, column (f). If you checked “Yes” on
line 9, complete lines 12 through 23, column (f), as
instructed later under Column (f).
• Line 24. Enter -0-.
• Lines 25, 27, and 29. Enter the amount from line 11,
column (f) (or the total of lines 12 through 23, column (f)),
on each line. Then, follow the instructions for line 29, later.
For more information about who is treated as lawfully
present for this purpose, go to HealthCare.gov. See
Individuals Not Lawfully Present in the United States
Enrolled in a Qualified Health Plan in Pub. 974 for more
information on reconciling APTC when an unlawfully
present person is enrolled individually or with lawfully
present family members.
Married taxpayers. If you are considered married for
federal income tax purposes, you must file a joint return
with your spouse to take the PTC unless one of the two
exceptions below applies to you.
You are not considered married for federal income tax
purposes if you are divorced or legally separated
according to your state law under a decree of divorce or
separate maintenance. In that case, you cannot file a joint
return but may be able to take the PTC on your separate

Instructions for Form 8962 (2025)

DRAFT

DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT

return. See Pub. 501, Dependents, Standard Deduction,
and Filing Information.
If you are considered married for federal income tax
purposes, you may be eligible to take the PTC without
filing a joint return if one of the two exceptions below
applies to you. If Exception 1 applies, you can file a return
using head of household or single filing status and take
the PTC. If Exception 2 applies, you are treated as married
but can take the PTC with the filing status of married filing
separately.
Exception 1—certain married persons living apart.
You may file your return as if you are unmarried and take
the PTC if one of the following applies to you.
• You file a separate return from your spouse on Form
1040 or 1040-SR because you meet the requirements for
Married persons who live apart under Head of Household
in the Instructions for Form 1040.
• You file as single on your Form 1040-NR because you
meet the requirements for the exception for married
persons who live apart under Married Filing Separately in
the Instructions for Form 1040-NR.
Exception 2—victim of domestic abuse or spousal
abandonment. If you are a victim of domestic abuse or
spousal abandonment, you can file a return as married
filing separately and take the PTC for 2025 if all of the
following apply to you.
• You are living apart from your spouse at the time you file
your 2025 tax return.
• You are unable to file a joint return because you are a
victim of domestic abuse (described next) or spousal
abandonment (described later).
• You check the box on your Form 8962 to certify that you
are a victim of domestic abuse or spousal abandonment.
• You do not meet the 3-year limit for Exception 2,
described below.
Domestic abuse. Domestic abuse includes physical,
psychological, sexual, or emotional abuse, including
efforts to control, isolate, humiliate, and intimidate, or to
undermine the victim’s ability to reason independently. All
the facts and circumstances are considered in
determining whether an individual is abused, including the
effects of alcohol or drug abuse by the victim’s spouse.
Depending on the facts and circumstances, abuse of an
individual’s child or other family member living in the
household may constitute abuse of the individual. If you
have concerns about your safety, please consider
contacting the confidential 24-hour National Domestic
Violence Hotline at 1-800-799-SAFE (7233), or
1-800-787-3224 (TTY), or 1-855-812-1001 (video phone,
only for deaf callers). For additional information and
resources, see Pub. 3865, Tax Information for Survivors of
Domestic Abuse, available at IRS.gov/Pub3865; and Part
V of Form 8857, Request for Innocent Spouse Relief,
available at IRS.gov/Form8857.
Spousal abandonment. A taxpayer is a victim of
spousal abandonment for a tax year if, taking into account
all facts and circumstances, the taxpayer is unable to
locate their spouse after reasonable diligence.
3-year limit for Exception 2. You cannot claim the
PTC using this exception for more than 3 consecutive
years. For example, if you used this exception to claim the
PTC on your tax returns for 2022, 2023, and 2024, you
Instructions for Form 8962 (2025)

cannot use this exception to claim the PTC on your 2025
return.
Married filing separately. If you file as married filing
separately and are not a victim of domestic abuse or
spousal abandonment (see Exception 2 under Married
taxpayers, earlier), then you are not an applicable
taxpayer and you cannot take the PTC. You must generally
repay all of the APTC paid for a qualified health plan that
covered only individuals in your tax family. If the policy
also covered at least one individual in your spouse’s tax
family, you must generally repay half of the APTC paid for
the policy. See Line 9, later. However, the amount of APTC
you have to repay may be limited. See Line 28, later.

Specific Instructions
Name. Print or type your name exactly as you entered it
on your tax return. If you are married and filing a joint
return, enter the name that appears first on your return.
Social security number (SSN). The SSN on this form
should match the SSN on your tax return. If you are
married and filing a joint return, enter the first SSN that
appears on your tax return.
If you entered an ITIN on your tax return, enter this
number on Form 8962.
Victims of domestic abuse or spousal abandonment.
Check the box on line A, above Part I of Form 8962, if you
are filing as married filing separately, are a victim of
domestic abuse or spousal abandonment, and qualify for
Exception 2 under Married taxpayers, earlier. By checking
this box, you are certifying that you qualify for an exception
to the requirement to file a joint return with your spouse.
Do not attach documentation of the abuse or
abandonment to your tax return. Keep any documentation
you may have with your tax return records. For examples
of what documentation to keep, see Pub. 974. If you have
concerns about your safety, please consider contacting
the confidential 24-hour National Domestic Violence
Hotline at 1-800-799-SAFE (7233), or 1-800-787-3224
(TTY), or 1-855-812-1001 (video phone, only for deaf
callers). For additional information and resources, see
Pub. 3865, available at IRS.gov/Pub3865; and Part V of
Form 8857, available at IRS.gov/Form8857.
Married filing separately. If APTC was paid for your
coverage but you cannot take the PTC because you are
married filing a separate return and you do not qualify for
an exception to the joint filing requirement, complete lines
1 through 5 to figure your separate household income as a
percentage of the federal poverty line. Skip lines 7 through
8b and complete lines 9 and 10 (and Part IV, if applicable).
When completing line 11 or lines 12 through 23, complete
only column (f). Then, complete the rest of the form to
determine how much you must repay.

Part I—Annual and Monthly
Contribution Amount
Line 1

Enter on line 1 your tax family size.
Determine the number of individuals in your tax family
using your tax return. Your tax family generally includes
7

DRAFT

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TREASURY/IRS AND OMB USE ONLY DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT
you, your spouse if you are filing a joint return, and your
dependents. If you checked the “Someone can claim you
as a dependent” box, or if you are filing jointly and you
checked the “Someone can claim your spouse as a
dependent” box on your tax return, you or your spouse is
not included in the tax family size calculation for purposes
of Form 8962, line 1.
Note: If an individual in your tax family was enrolled in a
policy with an individual in another tax family and you are
not taking the PTC, the taxpayer who is claiming the
individual not in your tax family may agree to reconcile all
APTC paid for the policy. See the instructions for line 9
and Part IV, later, for more information about this rule. If
you and the other taxpayer agree that they will reconcile
all APTC paid and you are not taking the PTC, enter -0- on
line 1. Then check “Yes” on line 9 and follow the
instructions under Line 9 and Part IV, later. (Specifically, in
the instructions under Part IV, see Policy amounts
allocated 100% under either Allocation Situation 1 or
Allocation Situation 4, later.)
Enter your modified AGI on line 2a. Use the worksheet
next to figure your modified AGI using information from
your tax return.

Worksheet 1-1. Taxpayer’s Modified AGI—Line 2a
1. Enter your AGI* from Form 1040, 1040-SR, or
1040-NR, line 11a . . . . . . . . . . . . . . . . .
2. Enter any tax-exempt interest from Form 1040,
1040-SR, or 1040-NR, line 2a . . . . . . . . . .
3. Enter any amounts from Form 2555, lines 45 and
50 . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Form 1040 or 1040-SR filers: If line 6a is more
than line 6b, subtract line 6b from line 6a and
enter the result . . . . . . . . . . . . . . . . . . .
5. Add lines 1 through 4. Enter here and on Form
8962, line 2a . . . . . . . . . . . . . . . . . . . . .

1.
2.
3.
4.
5.

* If you are filing Form 8814 and the amount on Form 8814, line 4, is more
than $1,350, you must enter certain amounts from that form on Worksheet
1-2. See Form 8814 under Line 2b below.

Line 2b

Enter on line 2b the combined modified AGI for your
dependents who are required to file an income tax return
because their income meets the income tax return filing
threshold. Use Worksheet 1-2 to figure these dependents’
combined modified AGI. Do not include the modified AGI
of dependents who are filing a tax return only to claim a
refund of tax withheld or estimated tax.

Form 8814. If you are filing Form 8814, Parents’ Election
To Report Child’s Interest and Dividends, and the amount
on Form 8814, line 4, is more than $1,350, you must
include on line 1 of Worksheet 1-2 the sum of the
tax-exempt interest from Form 8814, line 1b; the lesser of
Form 8814, line 4 or line 5; and any nontaxable social
security benefits your child received.

8

1. Enter the AGI* for your dependents from Form
1040, 1040-SR, or 1040-NR, line 11a . . . . .
2. Enter any tax-exempt interest for your
dependents from Form 1040, 1040-SR, or
1040-NR, line 2a . . . . . . . . . . . . . . . . . .
3. Enter any amounts for your dependents from
Form 2555, lines 45 and 50 . . . . . . . . . . .
4. For each dependent filing Form 1040 or
1040-SR: If line 6a is more than line 6b, subtract
line 6b from line 6a and enter the result . . . .
5. Add lines 1 through 4. Enter here and on Form
8962, line 2b . . . . . . . . . . . . . . . . . . . . .

1.
2.
3.
4.
5.

* Only include your dependents who are required to file an income tax return
because their income meets the income tax return filing threshold.

Line 3

Add the amounts on lines 2a and 2b. Combine them even
if one or both of them are negative. If the total is less than
zero, enter -0- on line 3.

Line 4

Check the box to indicate your state of residence in 2025.
Enter on line 4 the amount from Table 1-1, 1-2, or 1-3 that
represents the federal poverty line for your state of
residence for the family size you entered on line 1 of Form
8962. (For 2025, the 2024 federal poverty lines are used
for this purpose and are shown below.) If you moved
during 2025 and you lived in Alaska and/or Hawaii, or you
are filing jointly and you and your spouse lived in different
states, use the table with the higher dollar amounts for
your family size.

Table 1-1. Federal Poverty Line for the 48
Contiguous States and the District of Columbia
IF your family size* from
Form 8962, line 1, was . . . . . .

THEN enter the amount below
on Form 8962, line 4 . . . . . . .

1
2
3
4
5
6
7
8

$15,060
$20,440
$25,820
$31,200
$36,580
$41,960
$47,340
$52,720

* If your family size was more than 8 people, add $5,380 for each additional
person. For example, if your family size is 11, you have 3 additional people.
Multiply $5,380 by 3 and add the result of $16,140 to $52,720. Enter the result
of $68,860 on Form 8962, line 4.

Instructions for Form 8962 (2025)

DRAFT

DRAFT

Line 2a

Worksheet 1-2. Dependents’ Combined Modified
AGI—Line 2b

TREASURY/IRS AND OMB USE ONLY DRAFT
Table 1-2. Federal Poverty Line for Alaska
IF your family size* from
Form 8962, line 1, was . . . . . .

THEN enter the amount below
on Form 8962, line 4 . . . . . . .

1
2
3
4
5
6
7
8

$18,810
$25,540
$32,270
$39,000
$45,730
$52,460
$59,190
$65,920

* If your family size was more than 8 people, add $6,730 for each additional
person. For example, if your family size is 11, you have 3 additional people.
Multiply $6,730 by 3 and add the result of $20,190 to $65,920. Enter the result
of $86,110 on Form 8962, line 4.

Table 1-3. Federal Poverty Line for Hawaii

1
2
3
4
5
6
7
8

$17,310
$23,500
$29,690
$35,880
$42,070
$48,260
$54,450
$60,640

DRAFT

THEN enter the amount below
on Form 8962, line 4 . . . . . . .

* If your family size was more than 8, add $6,190 for each additional person.
For example, if your family size is 11, you have 3 additional people. Multiply
$6,190 by 3 and add the result of $18,570 to $60,640. Enter the result of
$79,210 on Form 8962, line 4.

Line 5

Figure your household income as a percentage of the
federal poverty line using Worksheet 2.

1. Enter the amount from line 3 of Form
8962 . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from line 4 of Form
8962 . . . . . . . . . . . . . . . . . . . . . . .
3. Multiply the amount on line 2 by 4.0 . . .
4. Is the amount on line 1 more than the
amount on line 3?
• Yes. The amount on line 1 above is
more than 400% of the federal poverty line.
Enter 401 here and on line 5 of Form 8962.
• No. Divide the amount on line 1 above
by the amount on line 2 above. Do not
round; instead, multiply this number by 100
(to express it as a percentage) and then
drop any numbers after the decimal point.
For example, for 0.9984, enter the result as
99; for 1.8565, enter the result as 185; and
for 3.997, enter the result as 399.* Enter
the result here and on line 5 of Form
8962 . . . . . . . . . . . . . . . . . . . . . . .

1.
2.

3.

4.

* If line 4 is below 100, see Household income below 100% of the federal
poverty line below.

Household income below 100% of the federal poverty line. If the amount on line 5 is less than 100%, you can
take the PTC if you meet the requirements under
Estimated household income at least 100% of the federal
poverty line next or Alien lawfully present in the United
States, later.
Estimated household income at least 100% of the
federal poverty line. You may qualify for the PTC if your
household income is less than 100% of the federal
poverty line and you meet all of the following
requirements.
• No one can claim you as a dependent for the year.
• You or an individual in your tax family enrolled in a
qualified health plan through a Marketplace.
• The Marketplace estimated at the time of enrollment
that your household income would be at least 100% of the
federal poverty line for your family size for 2025.
• APTC was paid for the coverage of 1 or more months
during 2025.
• You otherwise qualify as an applicable taxpayer (except
for the federal poverty line percentage).

!

CAUTION

You do not meet the requirements under
Estimated household income at least 100% of the
federal poverty line, earlier, if:

• No APTC was paid for your or your family’s coverage; or
• You, with intentional or reckless disregard for the facts,

provided incorrect information to a Marketplace for the
year of coverage. See Pub. 974 for more information.

Alien lawfully present in the United States. Certain
aliens with household income below 100% of the federal
poverty line are not eligible for Medicaid because of their
immigration status. You may qualify for the PTC if your
household income is less than 100% of the federal
poverty line if you meet all of the following requirements.
• No one can claim you as a dependent for the year.
Instructions for Form 8962 (2025)

9

DRAFT

IF your family size* from
Form 8962, line 1, was . . . . . .

Worksheet 2. Household Income as a Percentage
of the Federal Poverty Line

TREASURY/IRS AND OMB USE ONLY DRAFT
under Estimated household income at least 100% of the
federal poverty line or Alien lawfully present in the United
States, earlier, you are not an applicable taxpayer and you
are not eligible to take the PTC. If APTC was paid for any
individuals in your tax family, skip lines 7 and 8, and go to
line 9. However, if no APTC was paid for any individuals in
your tax family, stop; do not complete Form 8962.

Line 7

Enter on line 7 the decimal number from Table 2 that
applies to the amount you entered on line 5. This number
is used to calculate your contribution amount.

DRAFT

DRAFT

• You or an individual in your tax family enrolled in a
qualified health plan through a Marketplace.
• The enrolled individual is lawfully present in the United
States and is not eligible for Medicaid because of
immigration status.
• You otherwise qualify as an applicable taxpayer (except
for the federal poverty line percentage).
If you meet all of the requirements under either
Estimated household income at least 100% of the federal
poverty line or Alien lawfully present in the United States,
earlier, continue to line 7.
If your household income is less than 100% of the
federal poverty line, and you do not meet the requirements

10

Instructions for Form 8962 (2025)

TREASURY/IRS AND OMB USE ONLY DRAFT
Table 2. Applicable Figure
TIP

If the amount on line 5 is 150 or less, your applicable figure is 0.0000. If the amount on line 5 is 400 or more, your applicable
figure is 0.0850.

less than 150
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199

0.0000
0.0000
0.0004
0.0008
0.0012
0.0016
0.0020
0.0024
0.0028
0.0032
0.0036
0.0040
0.0044
0.0048
0.0052
0.0056
0.0060
0.0064
0.0068
0.0072
0.0076
0.0080
0.0084
0.0088
0.0092
0.0096
0.0100
0.0104
0.0108
0.0112
0.0116
0.0120
0.0124
0.0128
0.0132
0.0136
0.0140
0.0144
0.0148
0.0152
0.0156
0.0160
0.0164
0.0168
0.0172
0.0176
0.0180
0.0184
0.0188
0.0192
0.0196

Instructions for Form 8962 (2025)

IF Form
8962,
line 5,
is . . . . .

ENTER
on Form
8962,
line 7. . .

IF Form
8962,
line 5,
is . . . . .

ENTER
on Form
8962,
line 7. . .

IF Form
8962,
line 5,
is . . . . .

ENTER
on Form
8962,
line 7. . .

200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250

0.0200
0.0204
0.0208
0.0212
0.0216
0.0220
0.0224
0.0228
0.0232
0.0236
0.0240
0.0244
0.0248
0.0252
0.0256
0.0260
0.0264
0.0268
0.0272
0.0276
0.0280
0.0284
0.0288
0.0292
0.0296
0.0300
0.0304
0.0308
0.0312
0.0316
0.0320
0.0324
0.0328
0.0332
0.0336
0.0340
0.0344
0.0348
0.0352
0.0356
0.0360
0.0364
0.0368
0.0372
0.0376
0.0380
0.0384
0.0388
0.0392
0.0396
0.0400

251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301

0.0404
0.0408
0.0412
0.0416
0.0420
0.0424
0.0428
0.0432
0.0436
0.0440
0.0444
0.0448
0.0452
0.0456
0.0460
0.0464
0.0468
0.0472
0.0476
0.0480
0.0484
0.0488
0.0492
0.0496
0.0500
0.0504
0.0508
0.0512
0.0516
0.0520
0.0524
0.0528
0.0532
0.0536
0.0540
0.0544
0.0548
0.0552
0.0556
0.0560
0.0564
0.0568
0.0572
0.0576
0.0580
0.0584
0.0588
0.0592
0.0596
0.0600
0.0603

302
303
304
305
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352

0.0605
0.0608
0.0610
0.0613
0.0615
0.0618
0.0620
0.0623
0.0625
0.0628
0.0630
0.0633
0.0635
0.0638
0.0640
0.0643
0.0645
0.0648
0.0650
0.0653
0.0655
0.0658
0.0660
0.0663
0.0665
0.0668
0.0670
0.0673
0.0675
0.0678
0.0680
0.0683
0.0685
0.0688
0.0690
0.0693
0.0695
0.0698
0.0700
0.0703
0.0705
0.0708
0.0710
0.0713
0.0715
0.0718
0.0720
0.0723
0.0725
0.0728
0.0730

IF Form
8962,
line 5, is

. .

353
354
355
356
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388
389
390
391
392
393
394
395
396
397
398
399
400 or more

ENTER on
Form
8962,
line 7. . . .
0.0733
0.0735
0.0738
0.0740
0.0743
0.0745
0.0748
0.0750
0.0753
0.0755
0.0758
0.0760
0.0763
0.0765
0.0768
0.0770
0.0773
0.0775
0.0778
0.0780
0.0783
0.0785
0.0788
0.0790
0.0793
0.0795
0.0798
0.0800
0.0803
0.0805
0.0808
0.0810
0.0813
0.0815
0.0818
0.0820
0.0823
0.0825
0.0828
0.0830
0.0833
0.0835
0.0838
0.0840
0.0843
0.0845
0.0848
0.0850

DRAFT

DRAFT

ENTER
IF Form 8962, line 5, on Form
is . . . . . . . . . . . . . . 8962,
line 7. . .

11

TREASURY/IRS AND OMB USE ONLY DRAFT
Line 8a

Multiply line 3 by line 7 and enter the result on line 8a,
rounded to the nearest whole dollar amount.

Line 8b

Divide line 8a by 12.0 and enter the result on line 8b,
rounded to the nearest whole dollar amount.

Part II—Premium Tax Credit Claim
and Reconciliation of Advance
Payment of Premium Tax Credit
Line 9

Allocating policy amounts. You need to allocate policy
amounts (enrollment premiums, SLCSP premiums, and/or
APTC) on a Form 1095-A between your tax family and
another tax family if:
1. The policy covered at least one individual in your tax
family and at least one individual in another tax family; and
2. Either:
a. You received a Form 1095-A for the policy that does
not accurately represent the members of your tax family
who were enrolled in the policy (meaning that it either lists
someone who is not in your tax family or does not list a
member of your tax family who was enrolled in the policy),
or
b. The other tax family received a Form 1095-A for the
policy that includes a member of your tax family.
If both (1) and (2) above apply, check “Yes.” For each
policy to which (1) and (2) above apply, follow the
instructions in Table 3 to determine which allocation rule
applies for that qualified health plan.
A qualified health plan may have covered at least one
individual in your tax family and one individual not in your
tax family if:
• You got divorced during the year,
• You are married but filing a separate return from your
spouse,
• You or an individual in your tax family was enrolled in a
qualified health plan by someone who is not part of your
tax family (for example, your ex-spouse enrolled a child
whom you are claiming as a dependent), or
• You or an individual in your tax family enrolled someone
not part of your tax family in a qualified health plan (for
example, you enrolled a child whom your ex-spouse is
claiming as a dependent).
Example. One qualified health plan covers Bret, his
spouse Paulette, and their daughter Sophia from January
through August, and APTC is paid for the coverage of all
three. Bret and Paulette divorce on December 10. Bret
files a tax return using head of household filing status and
claims Sophia as a dependent. Paulette files a tax return

12

Multiple allocations in the same month. If a qualified
health plan covers individuals in your tax family and
individuals in two or more other tax families for 1 or more
months, see the rules in Pub. 974 under Allocation of
Policy Amounts Among Three or More Taxpayers.
Example. One qualified health plan covers Bret, his
spouse Paulette, and their daughter Sophia from January
through August, and APTC is paid for the coverage of all
three. Bret and Paulette divorce on August 26. Bret and
Paulette each file a tax return using a filing status of single.
Sophia is claimed as a dependent by her grandfather,
Mike. Bret, Paulette, and Mike must allocate the amounts
from Form 1095-A for the months of January through
August on their tax returns using the worksheets and
instructions in Pub. 974 because amounts on Form
1095-A must be allocated among three tax families
(Bret’s, Paulette’s, and Mike’s).
Multiple allocations in different months. You may
need to allocate policy amounts under a qualified health
plan using different rules for different months if you had a
change in circumstances. Use Table 3 to determine which
allocation rule to use for each month.
Example. Henry enrolled himself, his spouse Cara,
and their two dependent children, Heidi and Matt, in a
policy for 2025 purchased through a Marketplace. APTC
was paid on behalf of each. The couple divorced on June
30. Henry purchased different health insurance for himself
through a Marketplace for July through December. Cara
also purchased different health insurance through a
Marketplace for July through December for herself, Heidi,
and Matt. Henry claims Heidi as a dependent on his tax
return. Cara claims Matt as a dependent on her tax return.
According to Table 3, Henry and Cara will allocate the
amounts from the policy for January through June on
line 30 using the rules under Allocation Situation 1, later.
For the months Henry and Cara were divorced (July
through December), they will allocate the amounts from
the policy on line 31 using the rules under Allocation
Situation 4, later.
Alternative calculation for year of marriage. If you got
married during 2025 and APTC was paid for an individual
in your tax family, you may want to use the alternative
calculation for year of marriage, an optional calculation
that may allow you to repay less excess APTC than you
would under the general rules. Follow the instructions in
Table 4 to determine whether you qualify for the alternative
calculation.
If you need to allocate policy amounts and are also
using the alternative calculation for year of marriage,
follow the instructions in Table 3 and complete Part IV
before you follow the instructions for Table 4 and complete
Part V.
If you are not allocating policy amounts and not using
the alternative calculation for year of marriage, check “No”
and go to line 10.

Instructions for Form 8962 (2025)

DRAFT

DRAFT

Before you complete line 10, you must complete Part IV if
you are allocating policy amounts (see below) with
another taxpayer and complete Part V if you want to use
the alternative calculation for year of marriage (defined
later). Both of these situations may apply to you, so be
sure to read the rest of the instructions for line 9.

using a filing status of single. Bret and Paulette must
allocate the amounts from Form 1095-A for the months of
January through December on their tax returns using the
instructions in Table 3.

TREASURY/IRS AND OMB USE ONLY DRAFT
Table 3. Allocation of Policy Amounts—Line 9
Follow Steps 1–3 below to determine which allocation rule to use in Part IV, later, to allocate the policy amounts for each qualified health plan
identified in the instructions for line 9. For each policy, if your answer directs you to Part IV, skip directly to the section of the Part IV instructions
identified. You do not need to complete the remaining steps below.
STEP 1

IF:

• You divorced or legally separated from a spouse in 2025; and
• For 1 or more months of marriage, the policy covered at least one individual in your tax family AND at least one individual in your former

spouse’s tax family…
THEN allocate using the rules in Allocation Situation 1 under Part IV, later.
Otherwise, continue to Step 2.
STEP 2
IF:
• You were married at the end of 2025 but are filing a separate return from your spouse; and
• The policy covered at least one individual in your tax family AND at least one individual in your spouse’s tax family…*
THEN allocate using the rules in Allocation Situation 2 under Part IV, later.
Otherwise, continue to Step 3.

* Also follow these instructions if you meet the rules in Exception 1 certain married persons living apart or Exception 2 victim of domestic abuse or spousal
abandonment under Married taxpayers earlier, and a policy covered at least one individual in your tax family AND at least one individual in your spouse’s tax family.

STEP 3

IF:

Table 4. Alternative Calculation for Year of Marriage Eligibility
Answer questions 1–5 below to determine whether you may be eligible to elect the alternative calculation for year of marriage.
1

Were you and your spouse each unmarried on January 1, 2025?
Yes. Continue to the next question in this table.
No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check “No” on line 9 and
continue to line 10. If you completed Part IV, check “No” on line 10, skip line 11, and continue to Lines 12 Through 23, later.

2

Were you married on December 31, 2025?
Yes. Continue to the next question in this table.
No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check “No” on line 9 and
continue to line 10. If you completed Part IV, check “No” on line 10, skip line 11, and continue to Lines 12 Through 23, later.

3

Are you filing a joint return with your spouse for 2025?
Yes. Continue to the next question in this table.
No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check “No” on line 9 and
continue to line 10. If you completed Part IV, check “No” on line 10, skip line 11, and continue to Lines 12 Through 23, later.

4

Was anyone in your tax family enrolled in a qualified health plan before your first full month of marriage? (For example, if you got married on
July 15, your first full month of marriage was August.)
Yes. Continue to the next question in this table.
No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check “No” on line 9 and
continue to line 10. If you completed Part IV, check “No” on line 10, skip line 11, and continue to Lines 12 Through 23, later.

5

Was APTC paid for anyone in your tax family during 2025?
Yes. You are eligible to elect the alternative calculation for year of marriage if excess APTC was paid during 2025. Continue to Worksheet 3
to determine whether excess APTC was paid during 2025. Also see Alternative Calculation for Year of Marriage in Pub. 974 to determine if
electing the alternative calculation reduces your repayment amount.
No. You are not eligible to elect the alternative calculation. Do not complete Part V. If you did not complete Part IV, check “No” on line 9 and
continue to line 10. If you completed Part IV, check “No” on line 10, skip line 11, and continue to Lines 12 Through 23, later.

Instructions for Form 8962 (2025)

13

DRAFT

DRAFT

• No APTC was paid for the policy...
THEN allocate using the rules in Allocation Situation 3 under Part IV, later.
Otherwise, allocate using the rules in Allocation Situation 4 under Part IV, later.

TREASURY/IRS AND OMB USE ONLY DRAFT
Worksheet 3. Alternative Calculation for Marriage Eligibility
If you checked “Yes” on line 5 of Table 4, complete this worksheet to determine whether you received excess APTC in 2025.
!

CAUTION

If Part IV applies to you, do not complete this worksheet until you have completed Part IV.

1

January

2

February

3

March

4

April

5

May

6

June

7

July

8

August

9

September

(a) Form(s)
1095-A, lines 21–
32, column A*

(b) Form(s)
1095-A, lines 21–
32, column B**

(c) Form 8962,
line 8b

(d) Subtract
column (c) from
column (b)

(e) Smaller of
column (a) or
column (d)

(f) Form(s) 1095-A,
lines 21–32,
column C***

10

October

11

November

12

December

13

Totals: Enter the total of column (e), lines 1–12, and the total of column (f), lines 1–12

14

Is line 13, column (e), less than line 13, column (f)?
Yes. Excess APTC was paid in 2025. You are eligible to elect the alternative calculation. See Alternative Calculation for Year of Marriage in
Pub. 974 to determine if electing the alternative calculation reduces your repayment amount.
No. There was no excess APTC paid in 2025. You are not eligible to elect the alternative calculation. Do not complete Part V.
• If you did not complete Part IV, check “No” on line 9 and continue to line 10. If you are required to use lines 12 through 23 of Form 8962, enter
the amounts from lines 1 through 12 of this worksheet on the lines for the corresponding months and columns on Form 8962.
• If you completed Part IV, check “No” on line 10, skip line 11, and enter the amounts from lines 1 through 12 of this worksheet on the lines for
the corresponding months and columns of lines 12 through 23 of Form 8962.

.........

* See Column (a) under Lines 12 Through 23, later, for instructions for the amounts to enter on lines 1 through 12, column (a), of this worksheet. These are the
amounts of the monthly premiums reported on Form(s) 1095-A, lines 21 through 32, column A.
** See Column (b) under Lines 12 Through 23, later, for instructions for the amounts to enter on lines 1 through 12, column (b), of this worksheet. These are the
amounts of the monthly premium for the applicable SLCSP reported on Form(s) 1095-A, lines 21 through 32, column B.
*** See Column (f) under Lines 12 Through 23, later, for instructions for the amounts to enter on lines 1 through 12, column (f), of this worksheet. These are the
amounts of the monthly APTC reported on Form(s) 1095-A, lines 21 through 32, column C.

Line 10

Read the following instructions to determine whether you
should check “Yes” or “No” and then proceed as directed.
If you were enrolled in a qualified health plan for

TIP fewer than 12 months during 2025, check “No”
and continue to lines 12 through 23.

Full-year coverage with no changes on Form 1095-A,
Part III, column A or B. Check “Yes” and continue to
line 11 if all of the following apply for each qualified health
plan you or a member of your tax family was enrolled in for
2025. Otherwise, check “No” and continue to lines 12
through 23.
• You were enrolled in the qualified health plan for all 12
months during 2025.
• Your enrollment premium was the same for every month
of 2025. Your enrollment premium is reported in Part III,
lines 21 through 32, column A, of Form 1095-A.
• Your SLCSP premium is the same for every month of
2025. Your SLCSP premium is reported in Part III, lines 21
14

through 32, column B, of Form 1095-A. But see Missing or
incorrect SLCSP premium on Form 1095-A next.
Missing or incorrect SLCSP premium on Form
1095-A. Generally, there are two situations where your
SLCSP premium may not be accurately reflected on your
Form 1095-A. If either of these two situations applies to
you, or if you have reason to believe the Marketplace
reported the wrong applicable SLCSP premium, you must
determine the correct applicable SLCSP premium for
every month. If the correct applicable SLCSP premium is
not the same for every month of 2025, check “No”and
continue to lines 12 through 23. The two situations in
which your SLCSP may not be accurately reflected on
your Form 1095-A are the following.
1. No APTC was paid for your coverage. If no APTC
was paid for your or your family member’s coverage, the
SLCSP premium reported in Part III, lines 21 through 32,
column B, of Form 1095-A may be wrong, left blank, or
reported as -0-. To determine your applicable SLCSP
premium for each month, see Pub. 974 or, if you enrolled
Instructions for Form 8962 (2025)

DRAFT

DRAFT

Monthly
calculation

through the federally facilitated Marketplace, go to
HealthCare.gov/Tax-Tool/. If your correct applicable
SLCSP premium is not the same for all 12 months, check
“No” and continue to lines 12 through 23.
2. Change in circumstances affecting SLCSP. If
you had a change in circumstances during 2025 that you
did not report to the Marketplace, the SLCSP premium
reported in Part III, lines 21 through 32, column B, of Form
1095-A may be wrong. Examples of changes in
circumstances that may affect your applicable SLCSP
premium include the following.
• You enrolled an individual newly added to your tax
family during 2025 (for example, a newborn).
• An individual in your tax family was enrolled in your
qualified health plan for some but not all of 2025.
• An individual in your coverage family became eligible
for or lost eligibility for employer coverage or other MEC
during 2025.
• You are including an individual in your tax family for the
year of coverage but you did not indicate to the
Marketplace at enrollment that you would do so.
• You indicated to the Marketplace at enrollment that you
would include an individual in your tax family for the year
of coverage but you are not doing so.
• An individual enrolled in the coverage died during 2025.
• You moved during 2025.
If any of the above apply and you did not notify the
Marketplace or if you have reason to believe the
Marketplace reported the wrong applicable SLCSP
premium, determine the correct applicable SLCSP
premium for the months affected. See Pub. 974 for
information on determining the correct applicable SLCSP
premium or, if you enrolled through the federally facilitated
Marketplace, go to HealthCare.gov/Tax-Tool/. If your
correct applicable SLCSP premium is not the same for all
12 months, check “No” and continue to lines 12 through
23.
Example 1. Lee receives a Form 1095-A, which reports
in column A $1,000 on lines 21 through 32 for January
through December and in column B $900 on lines 21
through 31 for January through November. However,
column B reports $650 for December on line 32 because
an individual included in Lee’s coverage family was
eligible for MEC (other than coverage in the individual
market) for the entire month of December and Lee
reported the change to the Marketplace. Lee checks “No”
on line 10 and completes lines 12 through 23.
Example 2. Mike and Susan enroll together in a
qualified health plan through the Marketplace. They do not
have a change in circumstances during the year. They
receive a Form 1095-A, which reports $800 for the
enrollment premiums in column A on lines 21 through 32
and $850 for the applicable SLCSP premium in column B
on lines 21 through 32 for January through December.
They check “Yes” on Form 8962, line 10, and complete
line 11 because for each of columns A and B there is an
amount for all 12 months and the amounts did not change.
Example 3. The facts are the same as in Example 2
above, but starting on August 1, Mike is eligible for MEC
(other than individual market coverage) and does not
notify the Marketplace. Because Mike is eligible for other
MEC, their coverage family changed starting in August. As
Instructions for Form 8962 (2025)

a result, the applicable SLCSP premium reported on Form
1095-A for August through December is incorrect and
Mike and Susan must determine the correct applicable
SLCSP premium for these months by following the
instructions in Pub. 974. Because the SLCSP premium is
not the same for every month of the year, Mike and Susan
cannot use line 11 and must complete lines 12 through 23
on Form 8962. Mike and Susan check “No” on Form 8962,
line 10, and complete lines 12 through 23. They determine
that the applicable SLCSP premium for the coverage
family of one (Susan) for August through December is
$400 each month. Mike and Susan enter $850 in Form
8962, lines 12 through 18, column (b); and $400 in lines
19 through 23, column (b).

Line 11—Annual Totals

Note: If you checked “Yes” on line 10 and you are
completing line 11, do not complete lines 12 through 23.
Once you complete line 11, skip to line 24.
If you are using filing status married filing separately
and Exception 2, earlier, does not apply to you, skip
columns (a) through (e), and complete only column (f).
Column (a). Enter the annual enrollment premiums from
Form 1095-A, line 33, column A. If you have more than
one Form 1095-A, add the amounts together and enter
the total on Form 8962, line 11, column (a). This amount is
the total of your enrollment premiums for the year,
including the portion paid by APTC.
If you or a member of your tax family was enrolled

TIP in a stand-alone dental plan that provided

pediatric benefits, the portion of the dental plan
premiums for the pediatric benefits will be included in the
amount in column A on the Form 1095-A that reports the
coverage in your primary health plan. If your plan covered
benefits that are not essential health benefits, such as
adult dental or vision benefits, the amount in this column
will be reduced by the premiums for the nonessential
benefits.
Column (b). Enter the annual applicable SLCSP
premium from Form 1095-A, line 33, column B. If you have
more than one Form 1095-A, enter the amount as follows.
• If individuals in your coverage family enrolled in more
than one policy in the same state, you will receive a Form
1095-A for each policy. The Marketplace should have
entered the same SLCSP premium, which applies to all
members of your coverage family, on each Form 1095-A.
Enter the amount from column B of only one Form
1095-A—do not add the amounts from each form.
However, if you got married in December of 2025 and you
and your spouse, or individuals in your and your spouse’s
tax family, were enrolled in separate qualified health plans,
add the amounts from Form 1095-A, column B, for each
plan (or plans) and enter the total. If you got married in a
month other than December, your applicable SLCSP
premium may not be the same for every month. If it is not
the same for every month, you cannot use line 11.
• For individuals enrolled in qualified health plans in
different states, add together the amounts from column B
of the Forms 1095-A from each state and enter the total
on Form 8962, line 11, column (b).
15

DRAFT

DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT
Need to determine applicable SLCSP premium. If,
during 2025, your coverage family changed or you moved
and you did not notify the Marketplace, or if no APTC was
paid, the applicable SLCSP premium reported on your
Form(s) 1095-A may be missing or incorrect. See Missing
or incorrect SLCSP premium on Form 1095-A under
Line 10, earlier, to determine your correct applicable
SLCSP premium to enter in column (b).
Column (c). Enter the amount from line 8a of Form 8962.
Column (d). Subtract the amount in column (c) from the
amount in column (b). If the result is zero or less, enter -0-.

Column (f). Enter the APTC amount from Form 1095-A,
line 33, column C. If you have more than one Form
1095-A, add the amounts together and enter the total on
Form 8962, line 11, column (f).
Not an applicable taxpayer. If you are not an
applicable taxpayer because you are using filing status
married filing separately and Exception 2, earlier, does not
apply to you, you cannot take the PTC. You must repay
some or all of the APTC entered on line 11, column (f). To
complete the rest of the form, skip lines 12 through 23,
enter -0- on line 24, and enter the amount from line 11,
column (f), on lines 25 and 27. Then, complete lines 28 (if
it applies to you) and 29. Enter the amount from line 29 on
your Schedule 2 (Form 1040), line 1a.

Lines 12 Through 23—Monthly Calculation

Note: If you checked “No” on line 10 and you are
completing lines 12 through 23, do not complete line 11.
If you did not elect the alternative calculation for year of
marriage or you are using filing status married filing
separately and Exception 2, earlier, does not apply to you,
skip columns (a) through (e), and complete only column
(f).
If you or a family member isn’t lawfully present in the
United States and was enrolled in a qualified health plan,
see Individuals Not Lawfully Present in the United States
Enrolled in a Qualified Health Plan in Pub. 974 for
instructions on what amounts to enter in columns (a) and
(b).
Column (a). Enter on lines 12 through 23, column (a),
the amount of the monthly premiums reported on Form
1095-A, lines 21 through 32, column A, for the
corresponding month. If you have more than one Form
1095-A affecting a particular month, add the amounts
together for that month and enter the total on the
appropriate line on Form 8962, column (a). This amount is
the total of your enrollment premiums for the month,
including the portion paid by APTC.
16

Column (b). Enter on lines 12 through 23, column (b),
the amount of the monthly applicable SLCSP premium
reported on Form 1095-A, lines 21 through 32, column B,
for the corresponding month. If you have more than one
Form 1095-A showing coverage in a particular month, use
the following rules to determine the amounts to enter on
Form 8962, column (b), for that month.
• If individuals in your coverage family enrolled in
separate policies in the same state, you will receive a
Form 1095-A for each policy. The Marketplace should
have entered the same SLCSP premium, which applies to
all members of your coverage family for coverage that
month, on each Form 1095-A. Enter the amount from
column B of only one Form 1095-A—do not add the
amounts from each form. Enter this amount on Form
8962, lines 12 through 23, column (b). See Marriage in
2025, later, if you got married during 2025.
• If individuals in your coverage family enrolled in
qualified health plans in different states, add together the
amounts from column B of Forms 1095-A from each state
and enter the total on Form 8962, lines 12 through 23,
column (b).
• If you completed Part IV for any Form 1095-A, add the
amounts of applicable SLCSP premium allocated to you, if
any, using the allocation percentage you entered on Form
8962, lines 30 through 33, column (f), to the applicable
SLCSP premium shown on the Form(s) 1095-A that you
did not allocate.
• If a -0- appears on Form 1095-A, on any of lines 21
through 32, column A, because your enrollment premiums
were not paid for one or more months and the amount of
the premium paid for the month is not sufficient to avoid
termination of the coverage for that month under one of
the three scenarios described under Enrollment
premiums, earlier, then you are not entitled to a monthly
credit amount for that month. If not allowed a monthly
Instructions for Form 8962 (2025)

DRAFT

DRAFT

Column (e). Enter the lesser of the amount in column (a)
or the amount in column (d).
Note: Do not follow this instruction if you were provided
a QSEHRA. See Qualified Small Employer Health
Reimbursement Arrangement in Pub. 974 for instructions
on how to figure the amounts to enter in column (e). If the
QSEHRA was unaffordable for a month and you had to
reduce the monthly PTC (but not below -0-) by the monthly
permitted benefit amount, enter “QSEHRA” in the top
margin on page 1 of Form 8962 to explain your entry and
avoid delay in the processing of your return.

You are not allowed a monthly credit amount for any
month that the enrollment premiums for the month were
not paid by the due date of your return (not including
extensions), unless the amount of the premium paid for
the month is sufficient to avoid termination of the coverage
for that month under one of the scenarios described under
Enrollment premiums, earlier. If a -0- appears on any of
lines 21 through 32, column A, of Form 1095-A, you may
not have paid your enrollment premiums for the month by
the due date of the premium and the amount of the
premium paid for the month is not sufficient to avoid
termination of the coverage for that month under one of
the three scenarios described under Enrollment
premiums, earlier. If so, and the premiums for the month
are not paid by the due date of your return (not including
extensions), enter -0- for the month on the appropriate line
on Form 8962, column (a). If the enrollment premiums for
the month are paid by the due date of your return (not
including extensions), enter the enrollment premiums for
the month on the appropriate line on Form 8962, column
(a), even if your Form 1095-A shows -0- as the enrollment
premium for the month.
If you completed Part IV for any Form 1095-A, add the
monthly premium amounts allocated to you, if any, using
the allocation percentage you entered on Form 8962, lines
30 through 33, column (e), to the monthly premiums for
other policies that you did not allocate.

credit amount because your enrollment premiums for the
month were unpaid, enter -0- on the appropriate line on
Form 8962, column (b). However, if your enrollment
premiums for the month were paid by the due date of your
return, not including extensions, enter your applicable
SLCSP premium for the month on the appropriate line on
Form 8962, column (b), even if your Form 1095-A
shows -0- as the enrollment premium for the month.
Need to determine correct applicable SLCSP
premium. If, during 2025, your coverage family changed
or you moved and you did not notify the Marketplace, or if
no APTC was paid, the applicable SLCSP premium
reported on your Form(s) 1095-A may be missing or
incorrect. See Missing or incorrect SLCSP premium on
Form 1095-A under Line 10, earlier, to determine your
correct applicable SLCSP premium to enter in column (b).
Marriage in 2025. If you got married in 2025, and
someone in your tax family who you enrolled in a qualified
health plan (including yourself) and someone in your tax
family who your spouse enrolled in a qualified health plan
(including your spouse) prior to your first month of
marriage receives separate Forms 1095-A, add together
the amounts from column B of the Forms 1095-A for each
month before the first full month of marriage and enter the
total. If you completed Part V, use the instructions in Pub.
974 for the entries to make for your pre-marriage months.
Column (c). If you did not complete Part V, enter on lines
12 through 23, column (c), your monthly contribution
amount from line 8b. If columns (a) and (b) of any of lines
12 through 23 are blank, leave column (c) of the
corresponding line blank.
If you completed Part V, see Pub. 974 for how to
complete column (c).
Column (d). Subtract the amount in column (c) from the
amount in column (b). If the result is zero or less, enter -0-.
Column (e). Enter for each month the lesser of the
amount in column (a) or the amount in column (d) for that
month.
Note: Do not follow this instruction if you were provided
a QSEHRA. See Qualified Small Employer Health
Reimbursement Arrangement in Pub. 974 for instructions
on how to figure the amounts to enter in column (e). If the
QSEHRA was unaffordable for a month and you had to
reduce the monthly PTC (but not below -0-) by the monthly
permitted benefit amount, enter “QSEHRA” in the top
margin on page 1 of Form 8962 to explain your entry and
avoid delay in the processing of your return.
Column (f). Enter on lines 12 through 23, column (f), the
amount of the monthly APTC reported on Form 1095-A,
lines 21 through 32, column C. If you have more than one
Form 1095-A affecting a particular month, add the
amounts together for that month and enter the total on the
appropriate line on Form 8962, column (f).
If you completed Part IV for any Form 1095-A, include
only the amounts of the monthly APTC allocated to you, if
any, using the allocation percentage you entered on Form
8962, lines 30 through 33, column (g), and combine that
amount with the amounts of the monthly APTC for other
policies that you did not allocate.

Instructions for Form 8962 (2025)

Not an applicable taxpayer. If you are not an
applicable taxpayer because you are using filing status
married filing separately and Exception 2, earlier, does not
apply to you, then you must repay all of the total APTC
entered on lines 12 through 23, column (f) (unless the
alternative calculation for year of marriage rule applies to
you and you are able to reduce your repayment amount,
or you are filing married filing separately and a repayment
limitation applies). To complete the rest of the form, enter
“-0- ” on line 24, and enter the total of lines 12 through 23,
column (f), on lines 25 and 27. Then complete lines 28 (if
it applies to you) and 29. Enter the amount from line 29 on
your Schedule 2 (Form 1040), line 1a.
Example. Melissa and Ryan have been married since
2023 and have no dependents. They were enrolled under
the same qualified health plan from January through April
2025. Monthly APTC of $1,000 was paid for them, for a
total of $4,000. In April, Ryan took a new job and enrolled
in his employer’s coverage for May through December.
Melissa enrolled in single coverage from May through
December. Monthly APTC of $400 was paid for her, for a
total of $3,200. Melissa and Ryan lived apart for most of
2025 and each filed a separate return for 2025.
At the end of the year, Melissa or Ryan will receive a
Form 1095-A reporting their coverage for January through
April. The recipient of the Form 1095-A should provide a
copy to the nonrecipient. Melissa will receive a Form
1095-A reporting her coverage for May through
December. Because Melissa and Ryan are married but
not filing a joint return and neither Exception 1 nor
Exception 2, earlier, applies, neither spouse is allowed a
PTC for 2025. According to Table 3, they follow the rules
under Allocation Situation 2, earlier, to allocate the APTC
for the January through April coverage. (The other policy
amounts are not allocated because neither spouse is
allowed a PTC.) Under Allocation Situation 2, earlier, 50%
of the $4,000 APTC ($2,000) is allocated to Melissa and
50% is allocated to Ryan. Melissa must add this amount to
her APTC of $3,200 for her single coverage. She enters
the monthly amounts on lines 12 through 23, column (f)
($500 for January through April and $400 for May through
December), and the total of $5,200 on Form 8962, lines
25 and 27. She then completes lines 28 (if it applies to
her) and 29. Melissa enters the amount from line 29 on the
applicable line of her tax return.
Ryan enters the monthly amounts allocated to him on
Form 8962, lines 12 through 15, column (f) ($500 for
January through April), and the total of $2,000 on lines 25
and 27. He then completes lines 28 (if it applies to him)
and 29. Ryan enters the amount from line 29 on the
applicable line of his tax return.
Individual you enrolled who is not included in a tax
family. If you indicated to the Marketplace at enrollment
that you would claim an individual in your tax family for the
year of coverage but the individual is not included in any
tax family for the year of coverage, you must report any
APTC paid for that individual’s coverage. Follow the rules
under Column (f), earlier, to report this APTC.

Line 24

Enter the amount from line 11(e) or add lines 12(e)
through 23(e) and enter the total.
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TREASURY/IRS AND OMB USE ONLY DRAFT
Line 25

Enter the amount from line 11(f) or add lines 12(f) through
23(f) and enter the total.

Table 5. Repayment Limitation
IF the amount on Form 8962,
THEN enter on line 28 . . . . . .
line 5, is . . . . . . . . . . . . . . . .

Line 26

If line 24 is greater than line 25, subtract line 25 from
line 24 and enter the result on line 26. This result is the
amount of your PTC that is more than the APTC paid, your
net PTC. This amount will reduce the amount of tax you
must pay with your tax return or increase your refund. Also
enter the amount from line 26 on Schedule 3 (Form 1040),
line 9. Skip lines 27 through 29. If line 24 is equal to
line 25, enter -0- on line 26 and skip lines 27 through 29.
If you elected the alternative calculation for year of
marriage, and line 24 is greater than line 25, enter -0- on
line 26 and skip lines 27 through 29.
If line 25 is greater than line 24, leave line 26 blank and
go to Part III.

Complete this part to figure the amount of excess APTC
you must repay.

Line 27

If line 25 is greater than line 24, subtract line 24 from
line 25 and enter the result.

Line 28

The excess APTC you must repay may be limited to the
amounts in Table 5. Enter the appropriate amount from
Table 5 on line 28. If you were married at the end of 2025
but are filing separately from your spouse, the repayment
limitations shown in Table 5 apply to you and your spouse
separately based on the household income reported on
each return.

If your entry on Form 8962, line 5, is 400 or more, there
is no repayment limitation. You must repay the amount
shown on line 27. Leave line 28 blank and enter the
amount from line 27 on line 29.
If you are self-employed and are claiming the
self-employed health insurance deduction, see
Self-Employed Health Insurance Deduction and PTC in
Pub. 974 for the amount to enter on line 28.
If APTC was paid for the coverage in a qualified health
plan of an individual who was not lawfully present, the
repayment limitation does not apply to APTC paid for
individuals who are not lawfully present. See Individuals
Not Lawfully Present in the United States Enrolled in a
Qualified Health Plan in Pub. 974 for more information.
Pub. 974 provides a calculation necessary to figure the
repayment limitation if an individual not lawfully present is
enrolled with one or more family members who are
lawfully present for 1 or more months of the year.

18

for any other
filing status—

$975

$1,950

$1,625

$3,250

400 or more . . . . . . . . . . . .

$750

leave line 28 blank

Line 29

Enter the smaller of line 27 or line 28. If line 28 is blank,
enter the amount from line 27 on line 29. Also enter the
amount from Form 8962, line 29, on Schedule 2 (Form
1040), line 1a.

Part IV—Allocation of Policy Amounts
See Line 1 and Line 9, earlier, to determine whether you
need to complete Part IV. If you complete Part IV, check
“No” on line 10.

Specific Allocation Situations
Allocation Situation 1—taxpayers divorced or legally
separated in 2025. You and your former spouse must
allocate policy amounts on your separate returns to figure
your PTC and reconcile it with your APTC if both of the
following apply.
• You and your former spouse were married to each other
at some point during 2025 but were no longer married to
each other at the end of 2025.
• For 1 or more months of marriage, you and your former
spouse were enrolled in the same qualified health plan, or
you or an individual in your tax family (as shown on your
tax return) was enrolled in the same policy as your former
spouse or as an individual in your former spouse’s tax
family.
You will allocate between you and your former spouse
the total enrollment premiums, the applicable SLCSP
premium, and APTC for coverage under the plan during
the months you were married. You will find these amounts
on your Form(s) 1095-A, Part III, columns A, B, and C,
respectively. You and your former spouse may agree to
allocate any percentage (from 0% to 100%) of these
amounts to one of you (with the remainder allocated to the
other), but you must allocate all three amounts using the
same percentage. If you do not agree on a percentage,
you and your former spouse must allocate 50% of each of
these amounts to you and 50% of each to your former
spouse.
Policy amounts allocated 100%. If 100% of policy
amounts are allocated to you, check “Yes” on line 9 and
complete Part IV by entering “100” in the appropriate
box(es) for your allocation percentage. If 0% of the policy
amounts are allocated to you, complete Part IV by
entering “-0-” in the appropriate box(es) for your allocation
percentage.
Instructions for Form 8962 (2025)

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Part III—Repayment of Excess
Advance Payment of the Premium Tax
Credit

Less than 200 . . . . . . . . . . .
At least 200 but less than
300 . . . . . . . . . . . . . . . . .
At least 300 but less than
400 . . . . . . . . . . . . . . . . .

for a filing
status of
Single—
$375

Example 1. Keith and Stephanie are married at the
beginning of 2025 and have three children, Ben, Grace,
and Max. In January, Keith enrolls Ben, Grace, and Max in
a qualified health plan beginning in January. Keith and
Stephanie divorce in July. The children become eligible for
and enroll in government-sponsored health coverage and
disenroll from the qualified health plan, effective August 1.
According to Table 3, Keith and Stephanie follow the rules
under Allocation Situation 1, earlier.
Keith claims Ben and Grace as dependents and
Stephanie claims Max as a dependent for 2025. Keith and
Stephanie agree to allocate the policy amounts 33% to
Stephanie and 67% to Keith. Therefore, 33% of the
enrollment premium, the applicable SLCSP premiums,
and APTC are allocated to Stephanie and 67% of these
amounts are allocated to Keith. The allocation is only for
the months Keith and Stephanie were married.
On her Form 8962, Part IV, line 30, Stephanie enters
Keith’s SSN in column (b) and enters “0.33” in columns
(e), (f), and (g). On his Form 8962, Part IV, line 30, Keith
enters Stephanie’s SSN in column (b) and enters “0.67” in
columns (e), (f), and (g). Stephanie and Keith both enter
“01” in column (c) and “07” in column (d).
Example 2. The facts are the same as in Example 1,
except that Keith and Stephanie cannot agree on an
allocation percentage. Therefore, 50% of the enrollment
premiums, the applicable SLCSP premium, and APTC are
allocated to each taxpayer. On their Forms 8962, Part IV,
line 30, Keith and Stephanie each enter “0.50” in columns
(e), (f), and (g).
Allocation Situation 2—taxpayers married at year
end but filing separate returns. You and your spouse
must equally allocate (50% to each spouse) certain policy
amounts if all of the following conditions are met.
• You were married at the end of 2025.
• You are filing a separate return from your spouse.
• You or an individual in your tax family was enrolled in
the same policy as your spouse or an individual in your
spouse’s tax family at any time during 2025.
Married individuals who file separate returns are
generally not eligible to take the PTC. However, you may
be able to take the PTC if you meet either of the following
conditions.
• You file a return as single or head of household (see
Exception 1 under Married taxpayers, earlier).
• You file a return as married filing separately due to
domestic abuse or spousal abandonment (see Exception
2 under Married taxpayers, earlier).
If Exception 1 or Exception 2 applies, follow the rules in
the next paragraph. If neither exception applies, see
Married filing separately (not in Exception 2—victim of
domestic abuse or spousal abandonment), later.
Exception 1—certain married persons living apart
or Exception 2—victim of domestic abuse or spousal
abandonment. Enter “0.50” in columns (e) and (g) of the
appropriate line in Part IV to allocate the enrollment
premium and APTC. Leave column (f) blank because you
do not allocate the applicable SLCSP premium. Instead,
enter the SLCSP premium that applies to your coverage
family on lines 12 through 23. See Example 1 and
Example 2, later.
Instructions for Form 8962 (2025)

If you enrolled in coverage in the Marketplace with
your spouse, or with another individual who is not
CAUTION in your tax family, your coverage family and
applicable SLCSP premium may be different from the
coverage family and applicable SLCSP premium the
Marketplace used to determine the amount of your APTC.
In that case, you must use a different applicable SLCSP
premium to calculate your credit than the amount reported
on Form 1095-A, Part III, column B. See Pub. 974 for
information on determining the correct applicable SLCSP
premium or, if you enrolled through the federally facilitated
Marketplace, go to HealthCare.gov/Tax-Tool/.

!

Married filing separately (not in Exception
2—victim of domestic abuse or spousal
abandonment). Enter “0.50” in column (g) of the
appropriate line in Part IV to allocate the APTC. Leave
columns (e) and (f) blank. You must repay the APTC
allocated to you subject to the limit on line 28 because you
are not an applicable taxpayer. See Example 3 and
Example 4, later.
Example 1. John and Carol are married at the end of
2025 and have one child, Mark. John and Carol enrolled in
a qualified health plan for 2025. The plan covered John,
Carol, and Mark, with an annual premium of $14,000 and
APTC of $8,500, which applied to the coverage for all of
the individuals. John moved out of the residence on May
15. Carol and Mark continued to reside at the residence.
John and Carol file separate returns for 2025. Carol
qualifies to file her return as head of household. John files
his return as married filing separately. Carol claims Mark
as her dependent. Because Carol and John are not filing a
joint return, they each have their own tax families, which
are different from the tax family they indicated to the
Marketplace they expected to have when they enrolled.
Carol’s family size is two because John is not in her tax
family. Carol’s federal poverty line percentage is
determined using only her and Mark’s modified AGI.
John’s modified AGI is not included because he is not in
Carol’s tax family. According to Table 3, John and Carol
follow the rules under Allocation Situation 2, earlier.
Because John is not in Carol’s tax family, he is not in
her coverage family, which consists of Carol and her
dependent, Mark, for purposes of determining her
applicable SLCSP premium. If neither John nor Carol
notifies the Marketplace about the change in family
circumstances, the Form 1095-A that Carol or John
receives will report in column B the applicable SLCSP
premium that covers Carol, Mark, and John, which will be
incorrect. Carol looks up the SLCSP premium that applies
to her and Mark.
Carol takes into account $7,000 ($14,000 x 0.50) of the
premiums of the plan in which she and Mark were enrolled
in figuring her PTC. Carol must then reconcile $4,250
($8,500 x 0.50) of the APTC for her coverage. Amounts
from this policy are allocated for all months Carol and
John were enrolled. On her Form 8962, Part IV, line 30,
Carol enters John’s SSN in column (b) and enters “0.50”
in columns (e) and (g). Column (f) is left blank. Instead of
allocating the applicable SLCSP premium, Carol will enter
the applicable SLCSP premium that applies to her and
Mark.

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Because John is filing his tax return as married filing
separately and no exception to the married filing jointly
requirement applies, he is not an applicable taxpayer and
must repay the $4,250 in APTC allocated to him, subject
to the repayment limitations on line 28. On his Form 8962,
Part IV, line 30, John enters Carol’s SSN in column (b) and
enters “0.50” in column (g). John leaves columns (e) and
(f) blank because he is not an applicable taxpayer and
cannot take the PTC.
Example 2. Kevin and Nancy are married at the end of
2025 and have no dependents. Kevin and Nancy are
enrolled in a qualified health plan for 2025 with an annual
premium of $10,000 and APTC of $6,500. According to
Table 3, Kevin and Nancy follow the rules under Allocation
Situation 2, earlier. Nancy is a victim of domestic abuse
and is unable to file a joint return under the rules outlined
in Exception 2 under Married taxpayers, earlier. Nancy
files her return using the filing status married filing
separately and checks the box on the front of Form 8962.
Nancy’s family size for 2025 is one (Nancy). Nancy is
the only person in her coverage family. If neither Kevin nor
Nancy notifies the Marketplace about the change in family
circumstances, the Form 1095-A that Kevin or Nancy
receives will report in column B the premium for the
applicable SLCSP that covers Nancy and Kevin, which will
be incorrect. Nancy must determine the correct premium
for the applicable SLCSP covering only Nancy. Nancy
looks up her correct premium for the applicable SLCSP.
Nancy’s federal poverty line percentage is determined
using Nancy’s modified AGI and her family size of one.
Nancy takes into account $5,000 ($10,000 x 0.50) of the
enrollment premiums in figuring her PTC. Nancy must
reconcile $3,250 ($6,500 x 0.50) of the APTC for her
coverage. On her Form 8962, Part IV, line 30, Nancy
enters Kevin’s SSN in column (b) and enters “0.50” in
columns (e) and (g). Column (f) is left blank. Instead of
allocating the applicable SLCSP premium, Nancy will
enter the applicable SLCSP premium that applies to
Nancy. Nancy enters this amount on the applicable lines
in column (b) of lines 12 through 23.
Example 3. For 2025, Michael and Colleen are married
with no dependents and are enrolled in a qualified health
plan. APTC of $8,700 is paid for them during 2025.
Michael and Colleen each file their returns for 2025 as
married filing separately and Exception 2, earlier, does not
apply to either of them. According to Table 3, Michael and
Colleen follow the rules under Allocation Situation 2,
earlier. Michael and Colleen are not applicable taxpayers
and cannot take the PTC. They must allocate the $8,700
APTC one-half (50%) to Michael and one-half (50%) to
Colleen. On her Form 8962, Part IV, line 30, Colleen
enters Michael’s SSN in column (b) and enters “0.50” in
column (g). On his Form 8962, Part IV, line 30, Michael
enters Colleen’s SSN in column (b) and enters “0.50” in
column (g).
Example 4. The facts are the same as in Example 3,
except that only Colleen is covered under the policy.
Because Michael and Colleen are not applicable
taxpayers and cannot take the PTC, Colleen does not
complete Part IV of her Form 8962. She reports all of the
APTC on line 11 or lines 12 through 23, whichever applies.
Michael does not file Form 8962 because he was not
enrolled in a qualified health plan.
20

Allocation Situation 3—no APTC. If this allocation
situation applies, the enrollment premiums are allocated in
proportion to the SLCSP premium that applies to each
taxpayer’s coverage family. If no APTC was paid for the
policy, the Marketplace may not know which enrollees are
in which tax family, and therefore may furnish only one
Form 1095-A showing the total premium. When this
happens, the taxpayer receiving the Form 1095-A should
provide a copy to the other taxpayers. You and the other
taxpayer(s) must complete only column (e) on the
appropriate line in Part IV to allocate the enrollment
premiums to each family. See Missing or incorrect SLCSP
premium on Form 1095-A under Line 10, earlier, to
determine your correct applicable SLCSP premium.
Example. Gary and his 25-year-old nondependent son,
Jim, enroll in a qualified health plan. Jim has no
dependents. The policy covers Gary, Jim, and Gary’s two
young daughters who are Gary’s dependents. No APTC is
paid for this policy. The Form 1095-A furnished by the
Marketplace to Gary shows an enrollment premium of
$15,000 for the year and the SLCSP premium that applies
to a coverage family that incorrectly includes Gary, Gary’s
daughters, and Jim. (Some states may report -0- or leave
column B blank on the Form 1095-A when no APTC is
paid.) Gary and Jim determine that the SLCSP premium
that applies to Gary and his two dependents is $12,000
and the SLCSP premium that applies to Jim is $6,000.
Gary and Jim are applicable taxpayers and each can take
the PTC. According to Table 3, Gary and Jim use the rules
under Allocation Situation 3, earlier.
Gary computes his credit using his household income
and family size of three, and the applicable SLCSP
premium for a coverage family of three of $12,000. Jim
computes his credit using his household income and
family size of one, and the applicable SLCSP premium for
a coverage family of one of $6,000.
Gary and Jim must allocate the enrollment premiums of
$15,000 reported on the Form 1095-A, Part III, column A,
in proportion to each taxpayer’s applicable SLCSP
premium as follows. Gary’s allocated enrollment premiums
are $10,000 ($15,000 x $12,000/$18,000) (67% of the
total premiums of $15,000) and Jim’s allocated enrollment
premiums are $5,000 ($15,000 x $6,000/$18,000) (33% of
the total premiums of $15,000).
Gary enters Jim’s SSN on line 30, column (b), and
enters “0.67” in column (e). Jim enters Gary’s SSN on
line 30, column (b), and enters “0.33” in column (e). Gary
and Jim leave line 30, columns (f) and (g), blank.
Allocation Situation 4—other situations where a policy is shared between two tax families. Complete Part
IV using the rules in this section if you need to allocate
policy amounts and Allocation Situations 1 through 3 do
not apply.
Allocation Situation 4 generally applies if another
taxpayer indicated to the Marketplace that their tax family
would include an individual you are including in your tax
family, or you indicated to the Marketplace that you would
include in your tax family an individual being included in
the tax family of another taxpayer, and APTC was paid on
behalf of that individual. In such cases, the Form 1095-A
sent by the Marketplace for the policy does not accurately
Instructions for Form 8962 (2025)

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TREASURY/IRS AND OMB USE ONLY DRAFT

reflect the members of your coverage family and the other
taxpayer’s coverage family. Therefore, you and the other
tax family must allocate the enrollment premiums, the
APTC, and the applicable SLCSP premium so that each
family is able to compute their PTC and reconcile their
PTC with the APTC paid for their coverage.
Under the rules in this section, you and the other
taxpayer may agree on any allocation of the policy
amounts between the two of you. You may use the
percentage you agreed on for every month for which this
allocation rule applies, or you may agree on different
percentages for different months. However, you must use
the same allocation percentage for all policy amounts
(enrollment premiums, applicable SLCSP premiums, and
APTC) in a month. If you cannot agree on an allocation
percentage, each taxpayer’s allocation percentage is
equal to the number of individuals enrolled by one
taxpayer who are included in the tax family of the other
taxpayer for the tax year divided by the total number of
individuals enrolled in the same policy as the individual(s).
The allocation percentage you use and that you put on
line 30 of Form 8962 is the percentage of the policy
amounts for the coverage that you will use to compute
your PTC and reconcile APTC.
Policy amounts allocated 100%. If 100% of the policy
amounts are allocated to you, check “Yes” on line 9 and
complete Part IV by entering “100” in the appropriate
box(es) for your allocation percentage. If 0% of the policy
amounts are allocated to you, complete Part IV by
entering “-0-” in the appropriate box(es) for your allocation
percentage.
Note: If APTC is paid for coverage of an individual who is
not included in a tax family, the taxpayer who certifies to
the Marketplace their intention to include the individual in
their tax family for the year of coverage is responsible for
reporting and reconciling the APTC for the individual’s
coverage. See Individual you enrolled who is not included
in a tax family under Lines 12 Through 23, earlier.
Example 1. Joe and Alice have been divorced since
January 2024 and have two children, Chris and Jane. Joe
enrolls himself, Chris, and Jane in a qualified health plan
for 2025. The annual enrollment premium for the plan is
$13,000. The applicable SLCSP premium is $12,000,
APTC is $6,345, and Joe’s household income is $77,672.
Jane lives with Alice for more than half of 2025 and
Alice claims Jane as a dependent. Joe receives a Form
1095-A showing policy amounts for the qualified health
plan. Joe and Alice agree to allocate 20% of the policy
amounts for the qualified health plan for Jane’s coverage.
Therefore, 20% of the enrollment premiums, APTC, and
the applicable SLCSP premium are allocated to Alice and
80% are allocated to Joe. According to Table 3, Joe and
Alice use the rules under Allocation Situation 4, earlier.
In computing PTC, Joe takes into account $10,400 of
enrollment premiums ($13,000 x 0.80). Joe must reconcile
$5,076 of APTC ($6,345 x 0.80). Joe’s tax family for 2025
includes only Joe and Chris, and Joe’s household income
of $77,672 is 380% of the federal poverty line for a family
size of two. Joe’s applicable SLCSP premium for 2025 is
$9,600 ($12,000 x 0.80). Joe’s PTC for 2025 is $3,386
(the lesser of $3,386, the excess of Joe’s applicable
SLCSP premium of $9,600 minus the contribution amount
Instructions for Form 8962 (2025)

of $6,214 ($77,672 x 0.0800), or $10,400, Joe’s
enrollment premiums). Joe has excess APTC of $1,690
(the excess of the APTC of $5,076 over the PTC of
$3,386).
When Joe completes Part IV of Form 8962, he enters
Alice’s SSN on line 30, column (b), and enters “0.80” in
columns (e), (f), and (g). Alice is responsible for
reconciling $1,269 ($6,345 x 0.20) of APTC for Jane’s
coverage. If Alice is eligible for the PTC, she will take into
account $2,600 ($13,000 x 0.20) of the enrollment
premiums for Jane and $2,400 ($12,000 x 0.20) of the
applicable SLCSP premiums. Alice must compute her
contribution amount using the federal poverty line
percentage for the household income and family size
reported on her Form 8962.
Example 2. The facts are the same as in Example 1,
except that Joe and Alice do not agree on an allocation
percentage. Therefore, the allocation percentage equals
the number of individuals Joe enrolled in a qualified health
plan who are included in Alice’s tax family (1—Jane),
divided by the number of individuals enrolled in the plan
(3—Joe, Chris, and Jane). Thus, 33% of the policy
amounts are allocated to Jane’s coverage. Alice is
allocated 33% of the enrollment premiums, APTC, and
applicable SLCSP premiums for the policy, and the
remaining 67% of each is allocated to Joe.

Lines 30 Through 33, Columns (a) Through (g)

If you shared a policy with another taxpayer in one of the
situations described under Specific Allocation Situations,
earlier, complete line 30, columns (a) through (g), as
applicable. If you shared a policy with another taxpayer
and you are not making an allocation in all three columns,
(e), (f), and (g), leave the column blank that does not
apply.
If you shared multiple policies during the year or must
do more than one allocation for a single policy, complete
lines 31 through 33 for each separate allocation, as
needed. For instructions on making more than four
separate allocations, see Line 34, later.
Not an applicable taxpayer. If you are not an applicable
taxpayer because you are using filing status married filing
separately and Exception 2, earlier, does not apply to you,
you cannot take the PTC. Unless you are electing the
alternative calculation for year of marriage, do not enter
any percentages in column (e) or (f) when completing Part
IV.
Lines 30 through 33, column (a). Enter the
Marketplace-assigned policy number from Form 1095-A,
line 2. If the policy number on the Form 1095-A is more
than 15 characters, enter only the last 15 characters.
Lines 30 through 33, column (b). Enter the SSN of the
taxpayer with whom you are allocating policy amounts.
This SSN may or may not be reported on your Form
1095-A, depending on your relationship to the other
taxpayer.
Lines 30 through 33, column (c). Enter the first month
you are allocating policy amounts. For example, if you
were enrolled in a policy with your former spouse from
January through June, enter “01” in column (c).
21

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Lines 30 through 33, column (d). Enter the last month
you are allocating policy amounts. For example, if you
were enrolled in a policy with your former spouse from
January through June, enter “06” in column (d).

Lines 30 through 33, column (f). If your allocation
situation requires you to allocate the applicable SLCSP
premium on Form 1095-A, lines 21 through 32, column B,
enter your allocation percentage for that policy in column
(f). Enter your allocation percentage as a decimal rounded
to two places (for example, for 67%, enter “0.67”). You will
enter an allocation percentage in column (f) in the
following two circumstances.
• You allocated the policy amounts under Allocation
Situation 1, earlier.
• You allocated the policy amounts under Allocation
Situation 4, earlier.
In all other situations, leave column (f) blank because
you do not allocate the applicable SLCSP premium
reported in those situations. Instead, you must determine
the correct applicable SLCSP premium for your coverage
family and enter that amount on Form 8962, lines 12
through 23, column (b). See Pub. 974 for information on
determining the correct premium for the applicable
SLCSP or, if you enrolled through the federally facilitated
Marketplace, go to HealthCare.gov/Tax-Tool/.
Lines 30 through 33, column (g). If your allocation
situation requires you to allocate the APTC on Form
1095-A, lines 21 through 32, column C, enter your
allocation percentage for that policy in column (g). Enter
your allocation percentage as a decimal rounded to two
places (for example, for 80%, enter “0.80”). Otherwise,
leave column (g) blank.

Line 34

If you have completed your required allocations of policy
amounts shown on Forms 1095-A using lines 30 through
33, check “Yes” on line 34. If you must make more than
four allocations of policy amounts shown on Forms
1095-A, check “No” on line 34 and attach a statement to
your return providing the information shown on lines 30
through 33, columns (a) through (g), for each additional
allocation.
If you got married in 2025 and APTC was paid for an
individual in your tax family, see Table 4 under Line 9 in
the instructions for Part II, earlier, to determine if you
should complete Part V. If you do not complete Part V,
check “No” on Form 8962, line 10; skip line 11; and
continue to Lines 12 Through 23 in the instructions for Part
II, earlier.

Part V—Alternative Calculation for
Year of Marriage

Complete Part V to elect the alternative calculation for
your pre-marriage months. Electing the alternative
22

If you, your spouse, or any individual in your tax family
had coverage under a qualified health plan for at least 1
month before your first full month of marriage, use the
worksheets and instructions necessary to complete the
alternative calculation in Pub. 974.

!

CAUTION

Do not go to Pub. 974 until you have completed
Table 4 to determine whether you meet the
requirements to elect the alternative calculation.

Line 35. Complete line 35, columns (a) through (d), as
indicated in Pub. 974 under Alternative Calculation for
Year of Marriage.
Line 36. Complete line 36, columns (a) through (d), as
indicated in Pub. 974 under Alternative Calculation for
Year of Marriage.

How To Avoid Common Mistakes in
Completing Form 8962

Mistakes in completing Form 8962 can cause you to pay
too much tax, delay the processing of your return or
refund, or cause you to receive correspondence from the
IRS. To avoid making common mistakes on your Form
8962 and on your income tax return, carefully review all of
the following before attaching Form 8962 to your tax
return.

Entering amounts from Form 1095-A. Form 8962 and
the IRS electronic filing program provide for entries of
dollars only. Your Form 1095-A may include amounts in
dollars and cents. You should round the amounts on Form
1095-A to the nearest whole dollar and enter dollars only
on Form 8962. If you file a paper return and do not round
amounts to whole dollars, be sure to enter the decimal
point to separate dollars and cents.
Check your math. Check your math, especially when
completing line 11, or lines 12 through 23, and entering
the totals on lines 24 and 25. Review your entries on
line 11, or lines 12 through 23, if your entries on lines 24
and 25 seem higher than expected (for example, greater
than $25,000). Examples of math errors include the
following.
• Dollar and cents amounts from Form 1095-A entered as
dollars on Form 8962.
• Transposition of numbers or errors in amounts (for
example, line 12, column (a), monthly enrollment premium
of $1,200 entered as “$12,000”).
• Annual totals from Form 1095-A, line 33, entered as
monthly amounts on Form 8962, lines 12 through 23.
Line 2b. Complete line 2b only if your dependent(s) is
required to file an income tax return. You enter your and
your spouse’s (if filing a joint return) modified AGI on
line 2a. If you are not required to complete line 2b, enter
your modified AGI from line 2a on line 3.
Line 5. Review your entries on Worksheet 2 for accuracy.
An incorrect entry on this line will impact the amount of
your PTC.
Instructions for Form 8962 (2025)

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Lines 30 through 33, column (e). If your allocation
situation requires you to allocate the enrollment premiums
on Form 1095-A, lines 21 through 32, column A, enter
your allocation percentage for that policy in column (e).
Enter your allocation percentage as a decimal rounded to
two places (for example, for 40%, enter “0.40”).
Otherwise, leave column (e) blank.

calculation is optional but may reduce the amount of
excess APTC you must repay. To be eligible to make this
election, you must meet either of the following conditions.
• You answered “Yes” to all five questions in Table 4.
• You checked “Yes” on line 14 of Worksheet 3.

TREASURY/IRS AND OMB USE ONLY DRAFT
Line 11. Use the amounts shown on Form 1095-A,
line 33 (columns A, B, and C), for completing line 11. Do
not use monthly amounts from Form 1095-A, lines 21
through 32 (columns A, B, and C). If you are instructed to
complete line 11, do not complete lines 12 through 23.

Line 26. If you have an amount on line 26 (other than -0-),
be sure to enter that amount on Schedule 3 (Form 1040),
line 9.

Lines 12 through 23. Use the monthly amounts from
Form 1095-A, lines 12 through 32 (columns A, B, and C),
when completing lines 12 through 23. Do not use total
amounts from Form 1095-A, line 33. If you are instructed
to complete lines 12 through 23, do not complete line 11.

Part V—alternative calculation for year of marriage
election. Confirm your entries for alternate start and stop
months. These months should be inclusive of all months
you are using a reduced monthly contribution. Either you
or your spouse should have a start month that is the same
as the first month you claim the PTC on lines 12 through
23. For example, if your first monthly entry in Part II is on
line 14 for March, either you or your spouse should enter
“03” as the alternate start month in Part V.

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Line 24. If your filing status is married filing separately
and you are not eligible to check the box for item A above
Part I on Form 8962, your entry on line 24 should be -0-. If
you enter an amount greater than -0-, the IRS will reduce
your entry to -0-.

Line 29. If you have an amount on line 29, be sure to
enter that amount on Schedule 2 (Form 1040), line 1a.

Instructions for Form 8962 (2025)

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Index

A

C

Coverage family 4

24

Domestic abuse 7

E

Employer-sponsored coverage 5

H

Household income 4

I

Individuals who are
incarcerated 6
Individuals who are not lawfully
present 6

M

Minimum essential coverage
(MEC) 5
Modified AGI 4
Monthly credit amount 4

P

Premium tax credit (PTC) 2

Q

Qualified health plan 5

S

Spousal abandonment 7

T

Tax family 3

Married filing separately 7
Married taxpayers 6

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Abandonment 7
Advance payment of the premium
tax credit (APTC) 2
Alien lawfully present in the
United States 9
Allocating policy amounts 12
Allocation policy amounts:
Divorced or legally separated 18
Married but not filing a joint
return 19
No APTC 20
Two or more tax families 20
Alternative calculation for year of
marriage 12
Applicable SLCSP premium 4
Applicable taxpayer 6

D