Who Must File
You must file Form 8962 with your income tax return (Form
1040, 1040-SR, or 1040-NR) if any of the following apply to you.
• You are taking the PTC.
• APTC was paid for you or another individual in your tax family.
• APTC 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. See Individual you
enrolled who is not included in a tax family under Lines 12
Through 23—Monthly Calculation, later.
