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Federal housing law

Form 8962 — Premium Tax Credit (PTC)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8962.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

8962

Premium Tax Credit (PTC)

Form Attach to Form 1040, 1040-SR, or 1040-NR. 2025

Department of the Treasury Attachment Internal Revenue Service Go to www.irs.gov/Form8962 for instructions and the latest information. Sequence No. 73

Name shown on your return Your social security number

Department of the Treasury Internal Revenue Service

Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form8962 for instructions and the latest information.

A. You cannot take the PTC if your filing status is married filing separately unless you qualify for an exception. See instructions. If you qualif Part I Annual and Monthly Contribution Amount fy, chec ck the box

1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount
1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount
1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount
 1

1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount

1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount
 2b

1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount
 2b 3

1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount
 2b 4

1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount
 2b 5 %

1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
.
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount
 2b

1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount
 2b 7

1
Tax family size. Enter your tax family size. See instructions .
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2a
Modified AGI. Enter your modified AGI. See instructions
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2a
b
Enter the total of your dependents’ modified AGI. See instructions
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2b
**3 **
Household income. Add the amounts on lines 2a and 2b. See instructions .
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**4 **
Federal poverty line. Enter the federal poverty line amount from Table 1-1, 1-2, or 1-3. See instructions. Check the
appropriate box for the federal poverty table used.
**a **
Alaska
b
Hawaii
c
Other 48 states and DC
**5 **
Household income as a percentage of federal poverty line (see instructions) .
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**6 **
Reserved for future use
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7
Applicable figure. Using your line 5 percentage, locate your “applicable figure” on the table in the instructions
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8 a
Annual contribution amount. Multiply line 3 by
line 7. Round to nearest whole dollar amount8a
8bMonthly contribution amount. Divide line 8a
by 12. Round to nearest whole dollar amount
 2b 8b

9 Are you allocating policy amounts with another taxpayer or do you want to use the alternative calculation for year of marriage? See instructions.

Yes. Skip to Part IV, Allocation of Policy Amounts, or Part V, Alternative Calculation for Year of Marriage. No. Continue to line 10. 10 See the instructions to determine if you can use line 11 or must complete lines 12 through 23.

Yes. Continue to line 11. Compute your annual PTC. Then skip lines 12–23 and continue to line 24. No. Continue to lines 12–23. Compute your monthly PTC and continue to line 24.
**No.**Continue to lines 12–23. Compute your monthly PTC and continue to line 24.
Annual
Calculation		 Annual
Calculation		 Annual
Calculation		 **(a)**Annual enrollment
premiums (Form(s)
1095-A, line 33A)		 **(b)**Annual applicable
SLCSP premium
(Form(s) 1095-A,
line 33B)		 **(c)**Annual
contribution amount
(line 8a)
(d) Annual maximum
premium assistance
(subtract (c) from (b); if
zero or less, enter -0-)
(e) Annual PTC allowed
(smaller of (a) or (d))
(e) Annual PTC allowed
(smaller of (a) or (d))
(f) Annual advance
payment of PTC (Form(s)
1095-A, line 33C)
(f) Annual advance
payment of PTC (Form(s)
1095-A, line 33C)
11Annual Totals 11Annual Totals 11Annual Totals
Monthly
Calculation		 Monthly
Calculation		 Monthly
Calculation		 **(a)**Monthly enrollment
premiums (Form(s)
1095-A, lines 21–32,
column A)
**(b)**Monthly applicable
SLCSP premium
(Form(s) 1095-A, lines
21–32, column B)		 **(c)**Monthly
contribution amount
(amount from line 8b
or alternative marriage
monthly calculation)
(d) Monthly maximum
premium assistance
(subtract (c) from (b); if
zero or less, enter -0-)
(e) Monthly PTC allowed
(smaller of (a) or (d))
(e) Monthly PTC allowed
(smaller of (a) or (d))
(f) Monthly advance
payment of PTC (Form(s)
1095-A, lines 21–32,
column C)
(f) Monthly advance
payment of PTC (Form(s)
1095-A, lines 21–32,
column C)
12 January 12 January 12 January
13 February 13 February 13 February
14 March 14 March 14 March
15 April 15 April 15 April
16 May 16 May 16 May
17 June 17 June 17 June
18 July 18 July 18 July
19 August 19 August 19 August
20 September 20 September 20 September
21 October 21 October 21 October
22 November 22 November 22 November
23 December 23 December 23 December
Yes. Continue to line 11. Compute your annual PTC. Then skip lines 12–23 and continue to line 24. No. Continue to lines 12–23. Compute your monthly PTC and continue to line 24.
24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
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25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
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26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
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 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
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25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
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26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
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 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
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25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
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26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
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.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
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.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
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.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
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.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
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.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
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.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
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.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
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.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
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26
Yes. Continue to line 11. Compute your annual PTC. Then skip lines 12–23 and continue to line 24. No. Continue to lines 12–23. Compute your monthly PTC and continue to line 24.
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
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.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
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.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
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.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
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.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
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.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
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.
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.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
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.
 24 24
Yes. Continue to line 11. Compute your annual PTC. Then skip lines 12–23 and continue to line 24. No. Continue to lines 12–23. Compute your monthly PTC and continue to line 24.
24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
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.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
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.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
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.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
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.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
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.
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.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
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.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
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.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
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.
.
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.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
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.
.
.
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.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
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.
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.
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.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
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.
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.
.
.
.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
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.
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.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
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.
.
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.
.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
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.
.
.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
.
.
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.
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.
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.
.
.
.
.
.
.
26
Yes. Continue to line 11. Compute your annual PTC. Then skip lines 12–23 and continue to line 24. No. Continue to lines 12–23. Compute your monthly PTC and continue to line 24.
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
.
.
.
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.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
.
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.
.
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.
.
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.
.
.
.
.
.
.
.
 25 25
Yes. Continue to line 11. Compute your annual PTC. Then skip lines 12–23 and continue to line 24. No. Continue to lines 12–23. Compute your monthly PTC and continue to line 24.
24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
Yes. Continue to line 11. Compute your annual PTC. Then skip lines 12–23 and continue to line 24. No. Continue to lines 12–23. Compute your monthly PTC and continue to line 24.
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
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26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
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 24
Total PTC. Enter the amount from line 11, column (e), or add lines 12 through 23, column (e), and enter the total
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25
Advance payment of PTC. Enter the amount from line 11, column (f), or add lines 12 through 23, column (f), and
enter the total here
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26
Net PTC. If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Schedule 3
(Form 1040), line 9. If line 24 equals line 25, enter -0-. Stop here. If line 25 is greater than line 24, leave this line
blank and continue to line 27
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 26 26

27 Excess advance payment of PTC. If line 25 is greater than line 24, subtract line 24 from line 25. Enter the difference here 27 28 Repayment limitation (see instructions) . . . . . . . . . . . . . . . . . . . . . . 28

29 Excess advance PTC repayment. Enter the smaller of line 27 or line 28 here and on Schedule 2 (Form 1040), line 1a 29 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37784Z Form 8962 (2025) Created 3/25/25

Form 8962 (2025) Page 2 Part IV Allocation of Policy Amounts Complete the following information for up to four policy amount allocations. See instructions for allocation details.

Allocation 1

Allocation 2

Allocation 3

Allocation 4

34 Have you completed all policy amount allocations?

Yes. Multiply the amounts on Form 1095-A by the allocation percentages entered by policy. Add all allocated policy amounts and non-allocated policy amounts from Forms 1095-A, if any, to compute a combined total for each month. Enter the combined total for each month on lines 12–23, columns (a), (b), and (f). Compute the amounts for lines 12–23, columns (c)–(e), and continue to line 24.

No. See the instructions to report additional policy amount allocations.

Part V Alternative Calculation for Year of Marriage Complete line(s) 35 and/or 36 to elect the alternative calculation for year of marriage. For eligibility to make the election, see the instructions for line 9. To complete line(s) 35 and/or 36 and compute the amounts for lines 12–23, see the instructions for this Part V.

(c) Alternative start month (d) Alternative stop month

(c) Alternative start month (d) Alternative stop month

Form 8962 (2025)

35 Alternative entries for your SSN

(a) Alternative family size (b) Alternative monthly contribution amount

(a) Alternative family size (b) Alternative monthly contribution amount

36

Alternative entries for your spouse’s SSN

Exceptions & meaning →

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