Who Must File

You must file Form 8962 with your income tax return (Form 1040, 1040-SR, or 1040-NR) if any of the following apply to you.

a. Your household income for 2025 is at least 100% of the federal poverty line for your family size (see Line 4 , later). However, having household income below 100% of the federal poverty line will not disqualify you from taking the PTC if you meet certain requirements described under Household income below 100% of the federal poverty line, later.

3. You are an applicable taxpayer for 2025. To be an applicable taxpayer, you must meet the requirements under (a) and (b) below.

• You are taking the PTC.

• APTC was paid for you or another individual in your tax

family.

• APTC was paid for an individual you told the Marketplace would be in your tax family and neither you nor anyone else included that individual in a tax family. See Individual you enrolled who is not included in a tax family under Lines 12 Through 23 , later.

If any of the circumstances above apply to you, you must file an income tax return and attach Form 8962 even if you are not otherwise required to file. You must use Form 1040, 1040-SR, or 1040-NR. For help determining which of these forms to file, see the Instructions for Form 1040 or the Instructions for Form 1040-NR.

b. If you were married at the end of 2025, generally you must file a joint return. However, filing a separate return from your spouse will not disqualify you from being an applicable taxpayer if you meet certain requirements described under Married taxpayers, later.

Unlawfully present in the United States. You are not entitled to the PTC for health coverage for an individual for any period during which the individual is not lawfully present in the United States.