Form 8962 — Premium Tax Credit (2025)

Form 8962 reconciles any advance premium tax credit (APTC) paid to an insurer with the amount you're actually eligible for based on your final MAGI. If you or a household member received APTC, you must file Form 8962.

Important notes

• Provide Form 1095-A information when completing Form 8962.
• Discrepancies between APTC and final PTC can result in additional tax or a refund.
• Income definitions and applicable percentages for 2025 are published by the IRS and the Marketplace — verify before filing.