skip navigation
Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

FAQs
Forms
Publications
Tax Topics
Worksheets

Comments
About Tax Map

IRS.gov Website
Instructions for Form 8962
taxmap/instr2/i8962-005.htm#en_us_publink1000305198

taxmap/instr2/i8962-005.htm#TXMP6aff909b
Part III—Repayment of Excess Advance Payment of the Premium Tax Credit(p14)

rule
Complete this part to figure the amount of excess APTC you must repay.
taxmap/instr2/i8962-005.htm#en_us_publink100036379

taxmap/instr2/i8962-005.htm#TXMP01b807c3
Line 27(p14)

rule
If line 25 is greater than line 24, subtract line 24 from line 25 and enter the result.
taxmap/instr2/i8962-005.htm#en_us_publink1000305199

taxmap/instr2/i8962-005.htm#TXMP6ef8e5ae
Line 28(p14)

rule
The excess APTC you must repay may be limited to the amounts in Table 5, next. Enter the appropriate amount from Table 5 on line 28. If you were married at the end of 2016 but are filing separately from your spouse, the repayment limitations shown in Table 5 apply to you and your spouse separately based on the household income reported on each return.
taxmap/instr2/i8962-005.htm#en_us_publink100046278
taxmap/instr2/i8962-005.htm#TXMP5c60611c
Excess APTC not limited to amounts in Table 5.(p14)
rule
In the following situations, excess APTC is not limited to the amounts in Table 5. A different repayment limitation may apply or there may be no repayment limitation.
Leave line 28 blank and enter the amount from line 27 on line 29 if any of the following situations apply to you.
If you received the benefit of advance monthly payments of the HCTC for one or more month(s) of the year for individual(s) who were also enrolled in a qualified health plan offered through the Marketplace for at least one other month of the year and your entry on Form 8962, line 24, is greater than zero, follow special instructions for line 28 under Participants in a Health Insurance Marketplace in the Form 8885 instructions. Complete Form 8885 before completing line 28.
If you are self-employed and are claiming the self-employed health insurance deduction, see Self-Employed Health Insurance Deduction and PTC in Pub. 974 for the amount to enter on line 28.
If APTC was paid for the coverage in a qualified health plan of an individual who was not lawfully present, the repayment limitation does not apply to APTC paid for individuals who are not lawfully present. See Individuals Not Lawfully Present in the United States Enrolled in a Qualified Health Plan in Pub. 974 for more information. Pub. 974 provides a calculation necessary to figure the repayment limitation if an individual not lawfully present is enrolled with one or more family members who are lawfully present for one or more months of the year.
taxmap/instr2/i8962-005.htm#en_us_publink100010959

Table 5. Repayment Limitation

IF the amount on Form 8962, line 5 is . . . THEN enter on line 28 . . .
 for a filing status of
Single—
for any other filing status—
Less than 200$300$600
At least 200 but less than 300$750$1,500
At least 300 but less than 400$1,275$2,550
400 or 401leave line 28 blank
taxmap/instr2/i8962-005.htm#en_us_publink100036380

taxmap/instr2/i8962-005.htm#TXMP19ffd53c
Line 29(p14)

rule
Enter the smaller of line 27 or line 28. If line 28 is blank, enter the amount from line 27 on line 29. Also enter the amount from Form 8962, line 29 on Form 1040, line 46; Form 1040A, line 29; or Form 1040NR, line 44.