The part of your post extracted below is the part of the tax law that has been waived. You only need to include an 8962 if you are getting a refund of premium tax credit. If your return is not showing a refund of (net) premium tax credit then a form 8962 will not be generated.
Line 8 of schedule 3 which shows up on line 31 of form 1040 is where any "Net Premium Tax Credit" would show up.
In desktop versions you can use the "Forms View" option at the top right your page or in online versions follow these steps to get a forms view.
- Click "Tax Tools" in the left hand menu
- Click "Tools"
- Click "View Tax Summary"
- Click "Preview My 1040" in the left hand menu
"The IRS also says:
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.
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You are taking the PTC.
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APTC was paid for you or another individual in your tax family.
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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.
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."
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