toto0505
Returning Member

Became eligible for claiming Net Premium Tax Credit

Before $10,200 unemployment tax break thing, I already filed my 2020 tax return with small amounts of excess advance premium tax credit. Now, the excess APTC becomes zero and also I am eligible for claiming net premium tax credit due to reduced AGI after $10,200 unemployment tax break applied.

I know that people with excess APTC don't need to file an amended tax return because IRS is going to waive excess APTC and also refund the amount (if already paid). But, I was not able to find clear answer for my situation. For my situation that I became eligible for claiming net premium tax credit from excess APTC, should I file amended return because it is claiming credit? Or, is IRS going to adjust this for me and refund claim amount?

Please advise. Thank you.