According to the IRS instructions for Form 8962, the form is not required if you did not receive an Advanced Premium Tax Credit and you are not claiming a premium tax credit on your tax return, even if you had Marketplace coverage.
Form 8962 is required to reconcile any advance payments or to claim the premium tax credit.
The IRS instructions state the following:
You must file Form 8962 with your income tax return if any of the following apply to you:
- You are taking the Premium Tax Credit
- The Advance Premium Tax Credit was paid for you or another individual in your tax family.
- The Advance Premium Tax Credit 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.
The instructions go on to say that 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.
In general, you must include your Form 8962 with your Form 1040 to reconcile premium tax credits if you had Marketplace coverage, but you do not attach Form 1095-A. You would use the information from your Form 1095-A to fill out Form 8962, and then keep the 1095-A for your records.
Click here for Instructions for Form 8962 (2025).
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