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CAUTION

If you are filing Form 8962, you cannot file Form 1040-SS.

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.

Individual coverage health reimbursement arrange- ments (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.