You MUST file Form 8962 if you received Advance Premium Tax Credits — failure to file may make you ineligible for future credits

If your actual income differs from what you projected on your Marketplace application, the credit will be adjusted on this form

The repayment amount for excess APTC is capped for filers below 400% FPL

Tax-Related Healthhard

Premium Tax Credit (PTC)

Form 8962 · Internal Revenue Service

Reconciles advance premium tax credit (APTC) payments with actual PTC eligibility based on final income. Required if you or a family member received APTC through the Marketplace. Failure to file blocks future APTC.

Form Details

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Where to Submit This Form

📬

File with your federal income tax return

Attach Form 8962 (Premium Tax Credit) to your Form 1040 when you file your annual tax return.

🌐

File electronically using tax software

https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free

Most tax preparation software (TurboTax, H&R Block, FreeTaxUSA) includes Form 8962. File through IRS Free File if income qualifies.

Filing Deadline

Filed with your annual tax return by the April filing deadline (April 15 or the next business day). Extensions to file (Form 4868) apply.

Required Attachments

📎 Form 1095-A (Health Insurance Marketplace Statement) — received from the Marketplace by January 31
📎 Completed Form 8962 reconciling advance payments with actual premium tax credit
📎 Form 1040 (US Individual Income Tax Return)

Processing Time

Processed as part of your regular tax return. E-filed returns: 21 days for refund. Paper returns: 6-8 weeks.

What Happens Next

The IRS will reconcile your Advance Premium Tax Credit with the actual credit you are entitled to based on your actual income. You may receive an additional credit (refund) or owe a repayment if your income was higher than projected.

Tips for This Form

✓ You MUST file Form 8962 if you received Advance Premium Tax Credits — failure to file may make you ineligible for future credits
✓ If your actual income differs from what you projected on your Marketplace application, the credit will be adjusted on this form
✓ The repayment amount for excess APTC is capped for filers below 400% FPL
✓ If you did not receive advance payments but want to claim the PTC, file Form 8962 to get the credit as a refund

More Tax-Related Health Forms

Health Insurance Marketplace Statement

Form 1095-A · Health Insurance Marketplace

Shows months of Marketplace coverage, premiums, and APTC paid. Sent to enrollees by mid-February. Used to complete Form 8962.

Health Coverage (1095-B)

Form 1095-B · Health insurance companies / Medicaid agencies

Shows who was covered and which months. Sent by insurers and Medicaid agencies. Not filed with tax return but should be kept as a record of coverage.

Employer-Provided Health Insurance Offer and Coverage

Form 1095-C · Large employers (50+ FTE)

Reports health coverage offered by employer. Sent to employees by March 2. May be used to determine PTC eligibility.

Health Savings Accounts (HSA)

Form 8889 · Internal Revenue Service

Reports HSA contributions and distributions. Must be filed if you had any HSA activity during the year. Part 1 covers contributions (potential tax deduction).

FSA Enrollment Form

Employer-specific · Employer / FSA administrator

Election to participate in a Flexible Spending Account during open enrollment. Specifies annual pre-tax contribution amount. Use-it-or-lose-it rules apply (with possible carryover or grace period).

FSA / HSA Reimbursement Claim

Administrator-specific · FSA/HSA administrator

Request for reimbursement of qualified medical expenses from FSA or HSA. Requires documentation of expenses (receipts, EOBs).

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Disclaimer: BeneFill™ provides form-filling assistance and informational guidance only. It is not affiliated with, endorsed by, or sponsored by the Internal Revenue Service or any government agency. The information provided is for general informational purposes and does not constitute legal, medical, financial, or tax advice. Always verify form requirements and submission details directly with the issuing agency.