For 2020 only, the American Rescue Plan Act suspended the requirement to repay excess Advance Premium Tax Credit. If your Form 8962 would show a repayment, the IRS instructions are to omit Form 8962 from your tax return. TurboTax will not produce Form 8962 if it is not needed. Form 8962 is only needed if you have a net Premium Tax Credit (additional credit owed to you). If there is no amount on Schedule 3 line 8 of your tax return (or if Schedule 3 is not included), Form 8962 is not included in your 2020 tax return.
