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IRS.gov Website
Instructions for Form 8962
For use in Preparing 2015 Returns
What's NewFuture DevelopmentsReminder for 2016General InstructionsWhat is the Premium Tax Credit (PTC)?Who Must FileWho Can Take the PTCTerms You May Need to KnowSpecific InstructionsPart I—Annual and Monthly Contribution AmountLine 1Line 2aLine 2bLine 3Line 4Line 5Line 6Line 7Line 8aLine 8bPart II—Premium Tax Credit Claim and Reconciliation of Advance Payment of Premium Tax CreditLine 9Line 10Line 11—Annual TotalsLines 12 through 23—Monthly CalculationLine 24Line 25Line 26Part III—Repayment of Excess Advance Payment of the Premium Tax CreditLine 27Line 28Line 29Part IV—Shared Policy AllocationSpecific Allocation SituationsLines 30 through 33, Columns (a) through (g)Line 34Part V—Alternative Calculation for Year of MarriageAvoiding Common MistakesCommon Mistakes in Completing Form 8962