2025›Instructions for Form 8962
! Estimated household income at least 100% of the
2025 Inst 8962 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
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) 9
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.
10 Instructions for Form 8962 (2025)
Table 2. Applicable Figure
| TIP If the amount on line 5 is figure is 0.0850. | s 15 | 50 or less, your applica | ab | ble figure is 0.0000. If th | he | e amount on line 5 is 40 | 00 | 0 or more, your applicable |
|---|---|---|---|---|---|---|---|---|
| IF Form 8962, line 5, is . . . . . . . . . . . . . . ENTER on Form 8962, line 7. . . |
IF Form 8962, line 5, is . . . . . ENTER on Form 8962, line 7. . . |
IF Form 8962, line 5, is . . . . . ENTER on Form 8962, line 7. . . |
IF Form 8962, line 5, is. . . . . ENTER on Form 8962, line 7. . . |
IF Form 8962, line 5, is . . ENTER on Form 8962, line 7. . . . |
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| less than 150 0.0000 150 0.0000 151 0.0004 152 0.0008 153 0.0012 154 0.0016 155 0.0020 156 0.0024 157 0.0028 158 0.0032 159 0.0036 160 0.0040 161 0.0044 162 0.0048 163 0.0052 164 0.0056 165 0.0060 166 0.0064 167 0.0068 168 0.0072 169 0.0076 170 0.0080 171 0.0084 172 0.0088 173 0.0092 174 0.0096 175 0.0100 176 0.0104 177 0.0108 178 0.0112 179 0.0116 180 0.0120 181 0.0124 182 0.0128 183 0.0132 184 0.0136 185 0.0140 186 0.0144 187 0.0148 188 0.0152 189 0.0156 190 0.0160 191 0.0164 192 0.0168 193 0.0172 194 0.0176 195 0.0180 196 0.0184 197 0.0188 198 0.0192 199 0.0196 |
less than 150 0.0000 150 0.0000 151 0.0004 152 0.0008 153 0.0012 154 0.0016 155 0.0020 156 0.0024 157 0.0028 158 0.0032 159 0.0036 160 0.0040 161 0.0044 162 0.0048 163 0.0052 164 0.0056 165 0.0060 166 0.0064 167 0.0068 168 0.0072 169 0.0076 170 0.0080 171 0.0084 172 0.0088 173 0.0092 174 0.0096 175 0.0100 176 0.0104 177 0.0108 178 0.0112 179 0.0116 180 0.0120 181 0.0124 182 0.0128 183 0.0132 184 0.0136 185 0.0140 186 0.0144 187 0.0148 188 0.0152 189 0.0156 190 0.0160 191 0.0164 192 0.0168 193 0.0172 194 0.0176 195 0.0180 196 0.0184 197 0.0188 198 0.0192 199 0.0196 |
200 0.0200 201 0.0204 202 0.0208 203 0.0212 204 0.0216 205 0.0220 206 0.0224 207 0.0228 208 0.0232 209 0.0236 210 0.0240 211 0.0244 212 0.0248 213 0.0252 214 0.0256 215 0.0260 216 0.0264 217 0.0268 218 0.0272 219 0.0276 220 0.0280 221 0.0284 222 0.0288 223 0.0292 224 0.0296 225 0.0300 226 0.0304 227 0.0308 228 0.0312 229 0.0316 230 0.0320 231 0.0324 232 0.0328 233 0.0332 234 0.0336 235 0.0340 236 0.0344 237 0.0348 238 0.0352 239 0.0356 240 0.0360 241 0.0364 242 0.0368 243 0.0372 244 0.0376 245 0.0380 246 0.0384 247 0.0388 248 0.0392 249 0.0396 250 0.0400 |
200 0.0200 201 0.0204 202 0.0208 203 0.0212 204 0.0216 205 0.0220 206 0.0224 207 0.0228 208 0.0232 209 0.0236 210 0.0240 211 0.0244 212 0.0248 213 0.0252 214 0.0256 215 0.0260 216 0.0264 217 0.0268 218 0.0272 219 0.0276 220 0.0280 221 0.0284 222 0.0288 223 0.0292 224 0.0296 225 0.0300 226 0.0304 227 0.0308 228 0.0312 229 0.0316 230 0.0320 231 0.0324 232 0.0328 233 0.0332 234 0.0336 235 0.0340 236 0.0344 237 0.0348 238 0.0352 239 0.0356 240 0.0360 241 0.0364 242 0.0368 243 0.0372 244 0.0376 245 0.0380 246 0.0384 247 0.0388 248 0.0392 249 0.0396 250 0.0400 |
251 0.0404 252 0.0408 253 0.0412 254 0.0416 255 0.0420 256 0.0424 257 0.0428 258 0.0432 259 0.0436 260 0.0440 261 0.0444 262 0.0448 263 0.0452 264 0.0456 265 0.0460 266 0.0464 267 0.0468 268 0.0472 269 0.0476 270 0.0480 271 0.0484 272 0.0488 273 0.0492 274 0.0496 275 0.0500 276 0.0504 277 0.0508 278 0.0512 279 0.0516 280 0.0520 281 0.0524 282 0.0528 283 0.0532 284 0.0536 285 0.0540 286 0.0544 287 0.0548 288 0.0552 289 0.0556 290 0.0560 291 0.0564 292 0.0568 293 0.0572 294 0.0576 295 0.0580 296 0.0584 297 0.0588 298 0.0592 299 0.0596 300 0.0600 301 0.0603 |
251 0.0404 252 0.0408 253 0.0412 254 0.0416 255 0.0420 256 0.0424 257 0.0428 258 0.0432 259 0.0436 260 0.0440 261 0.0444 262 0.0448 263 0.0452 264 0.0456 265 0.0460 266 0.0464 267 0.0468 268 0.0472 269 0.0476 270 0.0480 271 0.0484 272 0.0488 273 0.0492 274 0.0496 275 0.0500 276 0.0504 277 0.0508 278 0.0512 279 0.0516 280 0.0520 281 0.0524 282 0.0528 283 0.0532 284 0.0536 285 0.0540 286 0.0544 287 0.0548 288 0.0552 289 0.0556 290 0.0560 291 0.0564 292 0.0568 293 0.0572 294 0.0576 295 0.0580 296 0.0584 297 0.0588 298 0.0592 299 0.0596 300 0.0600 301 0.0603 |
302 0.0605 303 0.0608 304 0.0610 305 0.0613 306 0.0615 307 0.0618 308 0.0620 309 0.0623 310 0.0625 311 0.0628 312 0.0630 313 0.0633 314 0.0635 315 0.0638 316 0.0640 317 0.0643 318 0.0645 319 0.0648 320 0.0650 321 0.0653 322 0.0655 323 0.0658 324 0.0660 325 0.0663 326 0.0665 327 0.0668 328 0.0670 329 0.0673 330 0.0675 331 0.0678 332 0.0680 333 0.0683 334 0.0685 335 0.0688 336 |
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| 0.0690 337 0.0693 338 0.0695 339 0.0698 340 0.0700 341 0.0703 342 0.0705 343 0.0708 344 0.0710 345 0.0713 346 0.0715 347 0.0718 348 0.0720 349 0.0723 350 0.0725 351 0.0728 352 0.0730 |
302 0.0605 303 0.0608 304 0.0610 305 0.0613 306 0.0615 307 0.0618 308 0.0620 309 0.0623 310 0.0625 311 0.0628 312 0.0630 313 0.0633 314 0.0635 315 0.0638 316 0.0640 317 0.0643 318 0.0645 319 0.0648 320 0.0650 321 0.0653 322 0.0655 323 0.0658 324 0.0660 325 0.0663 326 0.0665 327 0.0668 328 0.0670 329 0.0673 330 0.0675 331 0.0678 332 0.0680 333 0.0683 334 0.0685 335 0.0688 336 0.0690 337 0.0693 338 0.0695 339 0.0698 340 0.0700 341 0.0703 342 0.0705 343 0.0708 344 0.0710 345 0.0713 346 0.0715 347 0.0718 348 0.0720 349 0.0723 350 0.0725 351 0.0728 352 0.0730 |
353 0.0733 354 0.0735 355 0.0738 356 0.0740 357 0.0743 358 0.0745 359 0.0748 360 0.0750 361 0.0753 362 0.0755 363 0.0758 364 0.0760 365 0.0763 366 0.0765 367 0.0768 368 0.0770 369 0.0773 370 0.0775 371 0.0778 372 0.0780 373 0.0783 374 0.0785 375 0.0788 376 0.0790 377 0.0793 378 0.0795 379 0.0798 380 0.0800 381 0.0803 382 0.0805 383 0.0808 384 0.0810 385 0.0813 386 0.0815 387 0.0818 388 0.0820 389 0.0823 390 0.0825 391 0.0828 392 0.0830 393 0.0833 394 0.0835 395 0.0838 396 0.0840 397 0.0843 398 0.0845 399 0.0848 400 or more 0.0850 |
Instructions for Form 8962 (2025) 11
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.
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