Part II—Premium Tax Credit Claim — 2025 Inst 8962 (PDF)

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:

The policy covered at least one individual in your tax family and at least one individual in another tax family; and
Either: a. You received a Form 1095-A for the policy that does not accurately represent the members of your tax family who were enrolled in the policy (meaning that it either lists someone who is not in your tax family or does not list a member of your tax family who was enrolled in the policy), or

b. The other tax family received a Form 1095-A for the policy that includes a member of your tax family.

If both (1) and (2) above apply, check “ Yes .” For each policy to which (1) and (2) above apply, follow the instructions in Table 3 to determine which allocation rule applies for that qualified health plan.

A qualified health plan may have covered at least one individual in your tax family and one individual not in your tax family if:

You got divorced during the year,
You are married but filing a separate return from your spouse,
You or an individual in your tax family was enrolled in a qualified health plan by someone who is not part of your tax family (for example, your ex-spouse enrolled a child whom you are claiming as a dependent), or
You or an individual in your tax family enrolled someone not part of your tax family in a qualified health plan (for example, you enrolled a child whom your ex-spouse is claiming as a dependent).

Example. One qualified health plan covers Bret, his spouse Paulette, and their daughter Sophia from January through August, and APTC is paid for the coverage of all three. Bret and Paulette divorce on December 10. Bret files a tax return using head of household filing status and claims Sophia as a dependent. Paulette files a tax return

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.

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Table 3. Allocation of Policy Amounts—Line 9

Table 4. Alternative Calculation for Year of Marriage Eligibility

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Worksheet 3. Alternative Calculation for Marriage Eligibility

Line 10 Read the following instructions to determine whether you should check “ Yes ” or “ No ” and then proceed as directed.

TIP

If you were enrolled in a qualified health plan for 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

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.

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

14 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.

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

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).

Instructions for Form 8962 (2025) 15

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

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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.

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.

Not an applicable taxpayer. If you are not an applicable taxpayer because you are using filing status married filing separately and Exception 2 , earlier, does not apply to you, then you must repay all of the total APTC entered on lines 12 through 23, column (f) (unless the alternative calculation for year of marriage rule applies to you and you are able to reduce your repayment amount, or you are filing married filing separately and a repayment limitation applies). To complete the rest of the form, enter “-0- ” on line 24, and enter the total of lines 12 through 23, column (f), on lines 25 and 27. Then complete lines 28 (if it applies to you) and 29. Enter the amount from line 29 on your Schedule 2 (Form 1040), line 1a.

Example. Melissa and Ryan have been married since 2023 and have no dependents. They were enrolled under the same qualified health plan from January through April 2025. Monthly APTC of $1,000 was paid for them, for a total of $4,000. In April, Ryan took a new job and enrolled in his employer’s coverage for May through December. Melissa enrolled in single coverage from May through December. Monthly APTC of $400 was paid for her, for a total of $3,200. Melissa and Ryan lived apart for most of 2025 and each filed a separate return for 2025. At the end of the year, Melissa or Ryan will receive a Form 1095-A reporting their coverage for January through April. The recipient of the Form 1095-A should provide a copy to the nonrecipient. Melissa will receive a Form 1095-A reporting her coverage for May through December. Because Melissa and Ryan are married but not filing a joint return and neither Exception 1 nor Exception 2, earlier, applies, neither spouse is allowed a PTC for 2025. According to Table 3, they follow the rules under Allocation Situation 2 , earlier, to allocate the APTC for the January through April coverage. (The other policy amounts are not allocated because neither spouse is allowed a PTC.) Under Allocation Situation 2 , earlier, 50% of the $4,000 APTC ($2,000) is allocated to Melissa and 50% is allocated to Ryan. Melissa must add this amount to her APTC of $3,200 for her single coverage. She enters the monthly amounts on lines 12 through 23, column (f) ($500 for January through April and $400 for May through December), and the total of $5,200 on Form 8962, lines 25 and 27. She then completes lines 28 (if it applies to her) and 29. Melissa enters the amount from line 29 on the applicable line of her tax return.

Ryan enters the monthly amounts allocated to him on Form 8962, lines 12 through 15, column (f) ($500 for January through April), and the total of $2,000 on lines 25 and 27. He then completes lines 28 (if it applies to him) and 29. Ryan enters the amount from line 29 on the applicable line of his tax return.

Individual you enrolled who is not included in a tax family. If you indicated to the Marketplace at enrollment that you would claim an individual in your tax family for the year of coverage but the individual is not included in any tax family for the year of coverage, you must report any APTC paid for that individual’s coverage. Follow the rules under Column (f), earlier, to report this APTC.

Line 24 Enter the amount from line 11(e) or add lines 12(e) through 23(e) and enter the total.

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Line 25 Enter the amount from line 11(f) or add lines 12(f) through 23(f) and enter the total.

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.