! to APTC as your “subsidy” or “tax credit” or

2025 Inst 8962 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION “advance payment.” The term “APTC” is used

throughout these instructions to clearly distinguish APTC from the PTC.

General Instructions¶

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 2025 Inst 8962 (PDF)

2025 Inst 8962 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.