Understanding Form 1095-A (Health Insurance Marketplace Statement) for Taxes

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Individuals and families who enroll in health insurance coverage through the Health Insurance Marketplace or a state-based exchange will receive a critical tax document known as Form 1095-A, Health Insurance Marketplace Statement.

This form is essential for anyone who received financial assistance in the form of Advance Payments of the Premium Tax Credit (APTC) to lower their monthly insurance premiums, or for those who wish to claim the Premium Tax Credit (PTC) when filing their federal income tax return.

Its importance is comparable to other key tax forms like Form W-2 (Wage and Tax Statement) or Form 1099, as it provides necessary information for accurate tax filing. The primary functions of Form 1095-A are to enable taxpayers to claim the PTC and to perform a mandatory reconciliation of any APTC received during the year.

Getting to Know Form 1095-A: The Basics

What It Is

Form 1095-A, officially titled the “Health Insurance Marketplace Statement,” serves as an annual summary provided by the Health Insurance Marketplace. It details the health insurance coverage obtained through the Marketplace for the tax year, including the months of coverage, the total monthly premium for the plan, the premium amount of the applicable benchmark plan (the second lowest cost Silver plan), and the amount of any APTC paid directly to the insurance company on the taxpayer’s behalf.

Who Sends It (and Who Doesn’t)

A key point of understanding is the source of Form 1095-A. It is issued by the Health Insurance Marketplace where the coverage was purchased (e.g., the federal Marketplace via HealthCare.gov or a specific state’s marketplace) – it does not come from the Internal Revenue Service (IRS). The Marketplace is responsible for sending this form to both the individual taxpayer and the IRS, ensuring both parties have the necessary information for tax processing.

It is important to note that not everyone with health insurance receives Form 1095-A. This form is specific to coverage purchased through the Marketplace. Individuals covered by other types of health insurance, such as employer-sponsored plans, government programs like Medicare, Medicaid, or the Children’s Health Insurance Program (CHIP), TRICARE, or those enrolled only in catastrophic health plans or stand-alone dental plans through the Marketplace, will not receive a Form 1095-A. These individuals might receive different forms, like Form 1095-B (Health Coverage) or Form 1095-C (Employer-Provided Health Insurance Offer and Coverage), which report coverage information but are used differently for tax purposes.

Receiving the correct form is vital, and understanding who issues Form 1095-A helps taxpayers know where to turn if they encounter issues or have questions about the form’s content – namely, the Marketplace, not the IRS.

Who Gets It

Any individual who enrolled themselves or a household member in a qualified health plan (QHP) through a Health Insurance Marketplace for any part of the tax year should expect to receive a Form 1095-A. If a household enrolled in multiple different policies through the Marketplace during the year (for example, if they switched plans mid-year or different family members had separate policies), they should receive a separate Form 1095-A for each policy. Receiving all applicable 1095-A forms is necessary for accurate tax filing.

Receiving Your Form 1095-A

Timeline

Marketplaces are required to send Form 1095-A to individuals by January 31st of the year following the coverage year. Most taxpayers should receive their form by mail in early to mid-February. However, electronic access through the Marketplace website may be available sooner, often starting in mid-January.

How to Access It

Form 1095-A is typically delivered via U.S. mail. Additionally, most Marketplaces provide secure online access to the form through the user’s account portal. For those enrolled through the federal Marketplace, the steps to access the form online via HealthCare.gov are generally:

1. Log into the HealthCare.gov account.
2. Navigate to “Your Applications & Coverage”.
3. Select the application for the relevant past coverage year (e.g., “2024 application” for the form needed for 2024 taxes filed in 2025).
4. Choose the “Tax Forms” option.
5. Download the available Form(s) 1095-A.

State-based Marketplaces typically offer similar online access through their respective websites. Note that consent might be required for receiving the form electronically instead of by mail. Having both mail and online access provides redundancy and convenience for taxpayers.

Missing Form?

It is absolutely crucial not to file a federal income tax return that requires reconciliation of APTC or claiming of PTC before receiving an accurate Form 1095-A. Filing without it, especially if APTC was received, will likely lead to significant processing delays or rejection of the tax return. The IRS systems cross-reference taxpayer filings with data reported by the Marketplaces, and a mismatch (like a missing Form 8962 when APTC was paid) triggers flags.

If a taxpayer believes they should have received a Form 1095-A but has not by mid-February, or cannot find it online, they must contact the specific Marketplace (federal or state) through which they enrolled. The Marketplace is responsible for issuing the form and resolving delivery issues. While some reports suggest persistence may be needed if system errors occur, the official channel is through the Marketplace.

Calling the IRS about a missing 1095-A is generally not productive, as the IRS does not issue the form, although in rare cases, IRS representatives might be able to provide the information from the form if the Marketplace has successfully transmitted it to them. Once received, Form 1095-A should be kept with other important tax documents for record-keeping purposes.

Decoding Your Form 1095-A: A Guided Tour

Form 1095-A is divided into three main parts, each containing specific information necessary for tax filing. Understanding each part is key to using the form correctly.

Part I: Recipient Information (Lines 1-15)

This section identifies the Marketplace, the policy, and the individual expected to file the tax return associated with the policy.

• Lines 1-3: Identify the Marketplace (by state), the unique policy number assigned by the Marketplace, and the name of the insurance company issuing the policy. The policy number (Line 2) is particularly important if the policy amounts need to be allocated among different taxpayers on Form 8962, Part IV.
• Lines 4-9: Identify the “recipient” – the person the Marketplace anticipates will claim the tax credit or reconcile APTC for the individuals covered under the policy. This includes the recipient’s name, Social Security number (SSN), and potentially date of birth (if SSN is missing). Information for the recipient’s spouse (name, SSN, DOB) is included on lines 7-9 only if APTC was paid for the coverage.
• Lines 10-11: Show the start and end dates for the policy’s coverage period during the tax year.
• Lines 12-15: Contain the recipient’s mailing address.

Part II: Covered Individuals (Lines 16-20)

This part lists every person covered by the specific health insurance policy reported on this Form 1095-A.

• Columns A-E: For each covered individual, this section lists their name, SSN (or date of birth if SSN is missing), the start date of their coverage under this policy, and the end date of their coverage under this policy.
• Tax Family Consideration: If APTC was paid, Part II generally only lists individuals whom the recipient certified to the Marketplace would be part of their “tax family” (the filer, spouse if filing jointly, and dependents) for the coverage year. If the recipient indicated some covered individuals would be in a different tax family, those individuals might receive a separate Form 1095-A. If no APTC was paid and the tax family wasn’t specified at enrollment, all covered individuals might be listed.
• Multiple Forms: If more than five individuals were covered under the same policy, the Marketplace will issue additional Form 1095-A pages to list the remaining individuals.

Part III: Coverage Information (Lines 21-33)

This section is the most critical for tax calculations, providing a month-by-month breakdown of premium and credit amounts. Taxpayers use this data directly to complete Form 8962.

• Column A: Monthly Enrollment Premium: This column shows the total monthly premium for the qualified health plan before any APTC was applied. However, this amount may not match the bill the taxpayer paid for several reasons. It typically reflects only the portion of the premium attributable to “essential health benefits.” Premiums for non-essential benefits, like adult dental or vision coverage, are usually excluded from this amount. If the taxpayer enrolled in a separate stand-alone dental plan covering dependents under 18, a portion of that dental premium (for pediatric benefits) might be included here. Also, if coverage started or ended mid-month, the premium shown might be prorated for the days covered. A “-0-” amount may appear for months where the policy was terminated due to non-payment of premiums. Understanding these nuances is important when verifying the form’s accuracy.
• Column B: Monthly Second Lowest Cost Silver Plan (SLCSP) Premium: This column shows the monthly premium for the SLCSP that the Marketplace determined was available to the tax family. The SLCSP is a specific benchmark plan used solely for calculating the amount of PTC the taxpayer is eligible for. The PTC amount is capped based on this SLCSP premium; essentially, the credit covers the difference between the SLCSP premium and what the taxpayer is expected to contribute based on their income, up to the amount of the actual plan’s premium (Column A). This is arguably the most critical figure on the form for tax purposes, and also a common source of errors. If Column B is blank or shows $0 for a month where the taxpayer had coverage and should have been eligible for PTC, or if significant life changes (like moving, changes in family size, or income shifts) occurred during the year but were not reported to the Marketplace, the amount shown in Column B may be incorrect. An incorrect SLCSP premium leads directly to an incorrect PTC calculation on the tax return. A “-0-” may also appear here if the policy was terminated for non-payment.
• Column C: Monthly Advance Payment of Premium Tax Credit (APTC): This column shows the amount of the subsidy, if any, that was paid directly by the government to the insurance company each month to lower the taxpayer’s premium cost. If the taxpayer paid the full premium price without any advance assistance, this column will be blank or contain $0. If Column C is the only column with a non-zero amount for a given month (i.e., Columns A and B are zero), it usually indicates the policy was terminated for non-payment during that month. While the taxpayer cannot claim PTC for that month, they are still required to reconcile the APTC received. This prevents taxpayers from receiving credits for months they didn’t maintain coverage through payment.
• Lines 21-32: These rows provide the monthly values for Columns A, B, and C for January through December.
• Line 33: Annual Totals: This row sums the monthly amounts from Columns A, B, and C, providing year-end totals. These totals are used if the taxpayer qualifies for the simplified “Annual Calculation” on Form 8962, Line 11.

The relationship between these columns and the tax filing process, specifically Form 8962, can be summarized as follows:

This structure ensures all necessary figures for the PTC calculation and reconciliation are provided in one place.

The Crucial Connection: Form 1095-A and Your Premium Tax Credit (PTC)

Linking Form 1095-A to Form 8962

Form 1095-A and Form 8962, Premium Tax Credit (PTC), are intrinsically linked. The data provided on Form 1095-A, particularly in Part III, is absolutely essential for completing Form 8962 accurately. Form 8962 is the specific IRS form used to calculate the actual PTC eligibility based on year-end income and family size, and to reconcile any APTC received. This completed Form 8962 must then be attached to the taxpayer’s annual federal income tax return (Form 1040, Form 1040-SR, or Form 1040-NR). It is important to remember that while Form 8962 is filed with the tax return, the Form 1095-A itself is not sent to the IRS; taxpayers should keep it for their records.

Understanding the Premium Tax Credit (PTC) and Advance Payments (APTC)

The PTC is a significant benefit created under the Affordable Care Act. It is a refundable tax credit designed to make health insurance purchased through the Marketplace more affordable for individuals and families with low to moderate incomes. Being “refundable” means that even if a taxpayer owes no income tax, they can still receive the full amount of the credit as a refund; if they do owe tax, the credit reduces the amount owed. This feature makes the PTC particularly impactful for those with lower earnings.

Taxpayers can receive the benefit of the PTC in one of two ways:

1. Advance Payments of the Premium Tax Credit (APTC): When enrolling in Marketplace coverage, individuals can estimate their income and family size for the upcoming year. Based on this estimate, the Marketplace calculates an anticipated PTC amount, and the taxpayer can choose to have some or all of this amount paid directly to their insurance company each month. This reduces the out-of-pocket cost of the monthly premium.
2. Claiming the Full Credit at Tax Time: Alternatively, taxpayers can choose to pay the full monthly premium themselves throughout the year and then claim the entire amount of the PTC they are eligible for when they file their annual tax return.

Eligibility for the PTC generally depends on several factors, including having household income that falls within a specific range relative to the Federal Poverty Line (FPL) for the family size. Historically, this range was typically 100% to 400% of the FPL, although certain exceptions allow eligibility below 100% FPL in specific circumstances (e.g., for recent immigrants not eligible for Medicaid). Notably, the American Rescue Plan Act temporarily removed the 400% FPL upper income limit for PTC eligibility for tax years 2021 and 2022, and subsequent legislation extended this expansion through 2025. Other eligibility requirements generally include not being claimed as a dependent by another person and, if married, filing a joint tax return (with limited exceptions).

Crucially, anyone who receives any amount of APTC during the year must file a federal income tax return and Form 8962 to reconcile those payments, even if they normally wouldn’t be required to file a return based on their income level. Failure to file and reconcile APTC can result in the taxpayer becoming ineligible for future APTC assistance, meaning they would have to pay the full price for Marketplace coverage in subsequent years until the reconciliation requirement is met. This underscores that reconciliation is not just about calculating the final credit amount but is also a mandatory compliance step for maintaining access to advance assistance.

Reconciling Your Premium Tax Credit Using Form 1095-A

What “Reconciliation” Means and Why It’s Required

Reconciliation is the process of comparing the total amount of APTC paid on the taxpayer’s behalf throughout the year with the actual amount of PTC they are eligible for based on their final, confirmed income and family size as reported on their tax return. This comparison is necessary because the APTC paid during the year is based on estimates of income and household circumstances provided during enrollment. Final eligibility can only be determined after the year ends when actual income and family details are known. Reconciliation ensures the taxpayer ultimately receives the correct amount of tax credit.

Using Your 1095-A Data on Form 8962

Form 8962 uses the monthly or annual data from Form 1095-A, Part III, to perform the reconciliation. Taxpayers will complete either Part II, Line 11 (Annual Calculation) or Lines 12-23 (Monthly Calculation) on Form 8962, depending on their circumstances:

• Annual Calculation (Line 11): This simpler calculation is used if the taxpayer was enrolled in the same Marketplace plan(s) for all 12 months of the year, and the monthly enrollment premium (1095-A, Column A) and the applicable SLCSP premium (1095-A, Column B) were the same for all 12 months. The annual totals from Form 1095-A, Line 33 (Columns A, B, and C) are entered directly into Line 11 (Columns a, b, and f) of Form 8962.
• Monthly Calculation (Lines 12-23): This more detailed calculation is required if coverage was for fewer than 12 months, or if the monthly enrollment premium or applicable SLCSP premium changed at any point during the year (e.g., due to a plan change, move, or change in family composition). For each month of coverage, the corresponding monthly amounts from Form 1095-A, Part III, Columns A, B, and C are entered into the respective columns (a, b, and f) on lines 12 through 23 of Form 8962.

In both calculations, the form guides the taxpayer through comparing the applicable SLCSP premium (Column b) with their expected contribution amount (based on income, Column c) to find the maximum premium assistance (Column d), and then taking the smaller of that maximum assistance or the actual enrollment premium (Column a) to arrive at the allowed PTC for the period (Column e).

Figuring Out Your Net PTC or Excess APTC

After calculating the total allowed PTC for the year (Form 8962, Line 24 – either from Line 11e or the sum of Lines 12e-23e) and the total APTC paid (Form 8962, Line 25 – either from Line 11f or the sum of Lines 12f-23f), the two amounts are compared:

• If Total PTC (Line 24) is GREATER than Total APTC (Line 25): The taxpayer received less advance credit than they were eligible for. The difference is the Net Premium Tax Credit (Net PTC), calculated on Line 26. This amount increases the taxpayer’s refund or decreases the amount of tax owed and is reported on Schedule 3 (Form 1040).
• If Total PTC (Line 24) is EQUAL to Total APTC (Line 25): The taxpayer received the correct amount of advance credit. Line 26 is $0.
• If Total PTC (Line 24) is LESS than Total APTC (Line 25): The taxpayer received more advance credit than they were eligible for. This difference is the Excess Advance Premium Tax Credit (Excess APTC), calculated on Line 27. The taxpayer may have to repay some or all of this excess amount.

This reconciliation ensures the final tax liability or refund accurately reflects the taxpayer’s entitlement to the PTC based on their actual circumstances for the year.

Understanding the Limits on Repaying Excess APTC

If a taxpayer has Excess APTC (Line 27), the amount they must actually repay (calculated on Line 29) might be limited. These repayment limitations act as a safety net, particularly for lower- and middle-income taxpayers whose income estimates during enrollment may have been inaccurate, preventing unexpectedly large tax bills. The limits are based on the taxpayer’s household income as a percentage of the FPL (from Form 8962, Line 5) and their tax filing status.

The repayment limits for tax year 2024 (check instructions for the relevant tax year) are typically provided in Table 5 of the Form 8962 instructions:

Source: Based on Table 5 in 2024 Form 8962 Instructions. Check current year instructions for applicable limits.

To determine the amount entered on Line 29 (Excess advance PTC repayment), the taxpayer compares their calculated Excess APTC (Line 27) with the applicable repayment limit from the table (entered on Line 28). They enter the smaller of the two amounts on Line 29. If the household income is 400% of the FPL or more, there is no repayment limitation, and the full amount from Line 27 must generally be repaid (Line 28 is left blank, and Line 29 equals Line 27). The final repayment amount from Line 29 is then added to the taxpayer’s tax liability on Schedule 2 (Form 1040).

(Note: For tax year 2020 only, the requirement to repay excess APTC was suspended by the American Rescue Plan Act of 2021. This suspension does not apply to other tax years.)

Troubleshooting Your Form 1095-A

Accuracy is paramount when dealing with Form 1095-A, as errors can lead to incorrect tax calculations, delays in processing returns, or incorrect refund amounts.

Common Errors and How to Spot Them

Taxpayers should carefully review every section of their Form 1095-A upon receipt. Common areas for errors include:

• Part I: Incorrect recipient name, SSN, address, or policy number.
• Part II: Incorrect names, SSNs, or coverage dates for covered individuals; missing individuals or incorrect number of covered individuals listed.
• Part III: This section is particularly prone to errors with significant tax implications:
  • Column B (SLCSP Premium): This is a frequent source of problems. Column B should generally not be $0 or blank for any month a household member had Marketplace coverage and was potentially eligible for PTC. This often occurs if life changes affecting eligibility or the SLCSP calculation (like moving or changes in household composition) were not reported to the Marketplace during the year.
  • Column A (Enrollment Premium): Incorrect premium amounts listed.
  • Column C (APTC): Incorrect amount of advance payments shown.

Verifying Your SLCSP

Given the importance and potential for errors in the SLCSP premium (Part III, Column B), specific verification steps may be needed. If Column B is $0, blank, or suspected to be incorrect due to unreported life changes, the taxpayer must determine the correct applicable SLCSP premium for the affected months. The primary resource for this is the Health Coverage Tax Tool, available on HealthCare.gov. This tool allows users to look up the correct SLCSP premium based on their address, household members, and their ages for each month of coverage. Using the correct SLCSP premium is essential for an accurate PTC calculation on Form 8962.

How to Request Corrections

If a taxpayer identifies errors on their Form 1095-A (beyond minor typos in names/SSNs that can often be corrected directly on the tax return, or an incorrect SLCSP premium that requires lookup using the Tax Tool), they must contact the Marketplace that issued the form to request a correction. The contact number for the Federally-facilitated Marketplace (HealthCare.gov) is 1-800-318-2596. State-based Marketplaces have their own contact centers.

The taxpayer should explain the error and provide correct information, potentially with supporting documentation. The Marketplace will investigate the issue and, if an error is confirmed, issue a corrected Form 1095-A (clearly marked “CORRECTED” at the top) and transmit the corrected information to the IRS. It is imperative to wait for the corrected Form 1095-A before filing the tax return. Filing with known incorrect information can lead to problems.

Received a Corrected or Voided Form?

Sometimes, taxpayers receive a second Form 1095-A after the initial one.

• Corrected Form 1095-A: If a form arrives with the “CORRECTED” box checked, it supersedes any previously received version for that policy. The taxpayer should carefully compare the corrected form to the original to understand the changes.
  • If the tax return has not been filed: Use the corrected Form 1095-A to complete Form 8962 and file the return.
  • If the tax return has already been filed: Assess the impact of the corrections. Changes to premiums (Column A), SLCSP (Column B), or APTC (Column C), or covered individuals/months (Part II) will likely affect the PTC calculation. If the correction results in a different tax liability (either more tax owed or a larger refund), filing an amended tax return (Form 1040-X) may be necessary or beneficial. However, IRS guidance has sometimes indicated that if the original return was filed based on the information initially provided by the Marketplace, amending might not be strictly required solely to pay additional tax resulting from the correction, though taxpayers may choose to amend, especially if it results in a larger refund. Consulting current IRS guidance or a tax professional is advisable in this situation. Minor corrections (like typos in names/SSNs in Part I/II) usually do not require amending.
• Voided Form 1095-A: If a form arrives with the “VOID” box checked, or the Marketplace sends a letter stating the form was issued in error, it means the original Form 1095-A should be disregarded entirely. This might happen if enrollment was never finalized. The voided form (and the original erroneous one) should not be used for tax filing.
  • If the tax return has not been filed: Do not use the information from the voided form to claim PTC or reconcile APTC on Form 8962.
  • If the tax return has already been filed using the erroneous form: An amended return (Form 1040-X) must be filed to remove the incorrect PTC claimed or APTC reconciled based on the invalid form.

Handling Special Tax Situations

Certain life events and enrollment circumstances can create complexities when dealing with Form 1095-A and reconciling the PTC.

Reporting Mid-Year Life Changes

Life changes occurring during the year can significantly impact PTC eligibility and the correct amount of APTC. These changes include:

• Increases or decreases in household income (e.g., new job, job loss, significant lump-sum income).
• Changes in household composition (marriage, divorce, birth or adoption of a child, a dependent moving out).
• Moving to a new address (especially if it changes SLCSP availability).
• Gaining or losing eligibility for other minimum essential coverage (like Medicare, Medicaid, or affordable employer-sponsored insurance).

It is critically important for taxpayers receiving APTC to report these changes to the Marketplace as soon as possible after they occur. Failing to report changes is a primary driver of large discrepancies at tax time – resulting in either unexpectedly large tax bills (if income increased or family size decreased, leading to overpayment of APTC) or larger refunds (if income decreased or family size increased, meaning APTC was underpaid).

Prompt reporting allows the Marketplace to adjust the APTC amount prospectively for the remainder of the year, aligning it more closely with the taxpayer’s actual expected circumstances and reducing the likelihood of significant reconciliation issues. Reporting changes can typically be done online through the Marketplace account portal or by phone. Furthermore, unreported changes can lead to an incorrect SLCSP premium being listed on Form 1095-A, requiring the taxpayer to look up the correct figure using the Tax Tool.

Dealing with Multiple Form 1095-As

Taxpayers might receive more than one Form 1095-A for a single tax year. Common reasons include:

• Switching Marketplace plans during the year.
• Updating the Marketplace application with new information (like a move or adding/removing a family member) that resulted in a new enrollment determination period.
• Having different household members enrolled in different Marketplace plans.
• Having more than five members covered under a single policy, requiring continuation forms.

When filing Form 8962, information from all relevant 1095-A forms received for the tax year must be used. If multiple forms cover the same months (e.g., different family members on different plans), the monthly amounts for premiums (Column A), SLCSP (Column B – specific rules apply, see Form 8962 instructions), and APTC (Column C) generally need to be combined for those months when completing the monthly calculation on Form 8962. If a taxpayer expects multiple forms but seems to be missing one, or if the information across forms appears contradictory or incorrect, they should contact the Marketplace.

Shared Marketplace Policies: Allocation Basics

A “shared policy” situation arises when a single Marketplace policy covers individuals who are in different “tax families” – meaning they will file separate tax returns. Common examples include:

• Parents divorced during the year who covered a child on the same policy for part of the year.
• A young adult covered on a parent’s policy but who is filing their own tax return and is not claimed as a dependent by the parent.
• A married couple filing separate tax returns (note: this generally disqualifies them from PTC unless specific exceptions apply).
• An individual enrolled by someone outside their tax family (e.g., an ex-spouse enrolls a child claimed as a dependent by the other parent).

When a policy is shared, the amounts reported on the Form 1095-A (enrollment premium, SLCSP premium, and APTC) must be allocated between the different tax returns involved. This allocation is reported on Form 8962, Part IV, “Allocation of Policy Amounts”. The taxpayers sharing the policy must agree on how to allocate these amounts, using percentages. The same allocation percentage must be applied to the premium, the SLCSP premium, and the APTC for any given month. The allocation percentages chosen by the taxpayers for each month must sum to 100% across all tax returns sharing the policy for that month.

For instance, divorced parents could agree to allocate 50% to each, or 100% to one parent and 0% to the other, for the months they shared the policy covering their child. If the sharing taxpayers cannot agree on an allocation percentage, the IRS provides a default allocation method based on the number of individuals enrolled by one taxpayer who are claimed by the other taxpayer, divided by the total number of individuals covered by the policy.

Taxpayers completing Part IV will need the policy number from Form 1095-A (Line 2) and the SSN of the other taxpayer(s) they are allocating with. Detailed allocation scenarios and instructions are found in the Instructions for Form 8962. Coordination and communication between the sharing parties are essential for accurate allocation.

Filing Status Considerations

A taxpayer’s filing status can directly impact PTC eligibility. As mentioned, individuals using the “Married Filing Separately” status are generally not eligible to claim the PTC or receive APTC. There are very limited exceptions to this rule, primarily for certain victims of domestic abuse or spousal abandonment, or for couples who lived apart for the last six months of the year and meet other specific requirements to file as Head of Household.

Additionally, for couples who marry during the tax year, Form 8962 includes Part V, “Alternative Calculation for Year of Marriage.” This optional calculation may allow some couples to reduce the amount of excess APTC they might otherwise have to repay, by calculating their credit based partly on their pre-marriage circumstances. Taxpayers should consult the Form 8962 instructions for eligibility details regarding these filing status rules and the alternative marriage calculation.

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