Instructions for Form 8962

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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.

What’s New

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

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.

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

Purpose of Form

Use Form 8962 to figure the amount of your PTC and

reconcile it with APTC.

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.

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

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.

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)

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.

CAUTION

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)

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.

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

Line 1, later, for more information on figuring your tax

family size.

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.

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).

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,

Instructions for Form 8962 (2025)

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.

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

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

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)

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

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.)

Line 2a

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 . . . . . . . . . . . . . . . . . . . . .

* 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.

Worksheet 1-2. Dependents’ Combined Modified

AGI—Line 2b

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 . . . . . . . . . . . . . . . . . . . . .

* 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 . . . . . . .

$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)

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 . . . . . . .

$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

IF your family size* from

Form 8962, line 1, was . . . . . .

THEN enter the amount below

on Form 8962, line 4 . . . . . . .

$17,310

$23,500

$29,690

$35,880

$42,070

$48,260

$54,450

$60,640

* 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.

Worksheet 2. Household Income as a Percentage

of the Federal Poverty Line

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 . . . . . . . . . . . . . . . . . . . . . . .

* 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).

You do not meet the requirements under

Estimated household income at least 100% of the

CAUTION 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)

• 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

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.

Instructions for Form 8962 (2025)

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.

ENTER

IF Form 8962, line 5, on Form

is . . . . . . . . . . . . . . 8962,

line 7. . .

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

0.0004

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 ENTER

8962,

on Form

line 5,

8962,

is . . . . . 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

IF Form ENTER

8962,

on Form

line 5,

8962,

is . . . . . line 7. . .

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

IF Form ENTER

8962,

on Form

line 5,

8962,

is . . . . . line 7. . .

302

303

304

305

306

307

308

309

310

311

312

313

314

315

316

317

318

319

320

321

322

323

324

325

326

327

328

329

330

331

332

333

334

335

336

337

338

339

340

341

342

343

344

345

346

347

348

349

350

351

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

ENTER on

IF Form

Form

8962,

line 5, is . .

line 7. . . .

353

354

355

356

357

358

359

360

361

362

363

364

365

366

367

368

369

370

371

372

373

374

375

376

377

378

379

380

381

382

383

384

385

386

387

388

389

390

391

392

393

394

395

396

397

398

399

400 or more

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

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

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.

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),

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

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.

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)

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:

• 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.

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.

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.

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.

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.

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.

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)

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.

Monthly

calculation

(a) Form(s)

1095-A, lines 21–

32, column A*

(b) Form(s)

1095-A, lines 21–

32, column B**

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***

January

February

March

April

May

June

July

August

September

October

November

December

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

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

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)

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).

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 (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.

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.

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.

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)

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.

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.

Part III—Repayment of Excess

Advance Payment of the Premium Tax

Credit

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.

Less than 200 . . . . . . . . . . .

At least 200 but less than

300 . . . . . . . . . . . . . . . . .

At least 300 but less than

400 . . . . . . . . . . . . . . . . .

for a filing

status of

Single—

$375

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)

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.

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.

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)

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).

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 (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.

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

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.

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.

Do not go to Pub. 974 until you have completed

Table 4 to determine whether you meet the

CAUTION 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)

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.

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-.

Instructions for Form 8962 (2025)

Line 29. If you have an amount on line 29, be sure to

enter that amount on Schedule 2 (Form 1040), line 1a.

Index

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

Coverage family 4

Domestic abuse 7

Employer-sponsored coverage 5

Household income 4

Individuals who are

incarcerated 6

Individuals who are not lawfully

present 6

Married filing separately 7

Married taxpayers 6

Minimum essential coverage

(MEC) 5

Modified AGI 4

Monthly credit amount 4

Premium tax credit (PTC) 2

Qualified health plan 5

Spousal abandonment 7

Tax family 3

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.