These forms will be available as soon as possible, but could be delayed in part due to updates for COVID-19 related matters. Keep in mind that the California return reports Federal Adjusted Gross Income after state wages. The IRS will first begin receiving returns February 12, 2021. Until then, the California tax return cannot be finalized.
For the most recent status, click the link for California forms availability, which is regularly updated.
For Forms 3849 and 3853 and their related instructions from California, see:
- 2020 Form 3849 Instructions for Premium Assistance Subsidy (PAS) is used to compute the taxpayer’s premium assistance subsidy and reconcile it with the advanced payment of the premium assistance subsidy (APAS) paid for the taxpayer or an individual in his or her applicable household.
- PAS is a refundable tax credit to help to pay insurance premiums for qualified health plans in the California Marketplace.
- APAS is the amount paid to your insurance provider on your behalf that pays for part of the premiums. The APAS is based on the Marketplace’s estimate of the PAS.
- Taxpayers must reconcile any APAS with the allowed PAS amount based on your actual household income for the year, less federal Premium Tax Credit (PTC) amounts.
- 2020 Form 3853 Instructions for Health Coverage Exemptions and Individual Shared Responsibility Penalty, used to claim an exemption to the health care mandate
For more information, see: What is the Premium Tax Credit (Related to health insurance)?
What health care penalty exemptions can you claim if you weren’t required to get insurance?
