U.S. · Tax forms
1095-A columns A, B and C.
What the three monthly columns on your Marketplace statement mean and where each lands on Form 8962.
Form 1095-A Part III has three columns for each month. Column A is your enrollment premium, column B is the second lowest cost silver plan (SLCSP) premium the Marketplace used as the benchmark, and column C is the advance payment of the premium tax credit. Line 33 totals each column. On Form 8962 you copy them to columns (a), (b) and (f). Enter the three monthly amounts and your monthly contribution amount below to see the credit for that month.
Figure one month of the credit
Result
1095-A and Form 8962 columns (2025 forms)
| Box / column | Meaning | Where it goes (per the IRS instructions) |
|---|---|---|
| 1095-A col A | Monthly enrollment premiums: Total monthly premiums for the policy, counting only the part allocable to essential health benefits. The full premium is entered in a grace-period first month, a month where the premium payment threshold was met, or a month covered by a state insurance department order during a declared emergency; other unpaid months show -0-. | Form 8962, line 11 column (a) for the annual total (from line 33), or lines 12 to 23 column (a) for each month. |
| 1095-A col B | Applicable SLCSP premium: The premium for the second lowest cost silver plan used as the benchmark to compute the monthly advance payments. It can be blank or $0 when it does not apply, and is $0 in months where the premium was not fully paid and no exception applies. | Form 8962, line 11 column (b) or lines 12 to 23 column (b). With several 1095-As in the same state, use column B from only one form and do not add them. |
| 1095-A col C | Advance payment of the premium tax credit (APTC): The advance credit paid toward the premium for the month, allocated to the policy on that form. | Form 8962, line 11 column (f) or lines 12 to 23 column (f). |
| 8962 col (c) | Contribution amount: Your share of household income you would be expected to pay toward the benchmark plan. It is not what you actually paid out of pocket. | Annual line 11 uses the line 8a amount; monthly lines 12 to 23 use the line 8b monthly contribution amount. |
| 8962 col (d) | Maximum premium assistance: Column (b) minus column (c). If the result is zero or less, enter -0-. | Feeds column (e). |
| 8962 col (e) | Premium tax credit allowed: The lesser of column (a) or column (d). Enter QSEHRA in the top margin if a QSEHRA reduced the credit. | Add the months (or use line 11) and enter the total on line 24. |
| 8962 col (f) | Advance payment of PTC: Copied from 1095-A column C. | Total on line 25. |
| 8962 lines 24-26 | Net premium tax credit: Line 26 is line 24 minus line 25 when the credit is larger than the advance payments. If line 25 is larger, leave line 26 blank and complete Part III to figure the excess advance payment. | Net credit goes to Schedule 3 (Form 1040), line 9. Any repayment on line 29 goes to Schedule 2 (Form 1040), line 1a. |
What each column is for
The Marketplace sends one Form 1095-A for each policy, and it has a separate set of twelve monthly rows. The instructions tell the Marketplace to report the full SLCSP premium that applies to the whole tax family in column B on every form, so the benchmark is not split between policies. For that reason Form 8962 tells you to enter column B from only one form when the policies are in the same state, and to add the column B amounts only when the policies are in different states.
Column A is not the amount you paid. The IRS says it includes the portion paid by the advance credit. Column B is not the premium of the plan you picked unless you enrolled in the benchmark plan. Column C is the credit the government already sent to your insurer on your behalf during the year.
Worked example
Dana enrolled in a policy with a $500 premium in column A and a $600 SLCSP premium in column B for March. Her monthly contribution amount is $200 and the advance payment in column C is $350. Column (d) is $600 minus $200, or $400. Column (e) is the lesser of $500 and $400, so $400. The credit allowed for March is $400 and the advance payment was $350, so this month alone leaves $50 more credit. The same steps run for each month and the totals on lines 24 and 25 decide the result.
If a column looks wrong
The Form 8962 instructions say the SLCSP premium on a 1095-A may be missing or incorrect if your coverage family changed, you moved without telling the Marketplace, or no advance payments were made. In that case you work out the correct benchmark yourself, following the Line 10 instructions on missing or incorrect SLCSP premiums. The 1095-A instructions also say a Form 1095-A sent for a stand-alone dental or catastrophic plan should be voided, and wrong information should be corrected by the Marketplace on a CORRECTED form.
More form decoders
The ACA subsidy cliff calculator and the self-employed health insurance deduction calculator cover the neighbouring questions.
Sources
- Instructions for Form 1095-A (2025): Part III, columns A, B and C; Void Statements; Correction to Information Reported. Read November 2, 2026.
- Instructions for Form 8962 (2025): Line 11, lines 12 through 23, lines 24 through 29, and the Monthly credit amount discussion. Read November 2, 2026.
IRS pages last reviewed April 30, 2026. Line numbers are those printed in the 2025 instructions and can change.
Frequently asked questions
Where does 1095-A line 33 go on Form 8962?
Line 33 totals each monthly column. Column A goes to Form 8962 line 11 column (a), column B to line 11 column (b) and column C to line 11 column (f), if you use the annual line. Otherwise use the monthly amounts on lines 12 to 23.
Why does my 1095-A show $0 in column B for some months?
The instructions say to report $0 as the SLCSP premium in months where the monthly premiums were not fully paid, unless it is a grace-period first month, a premium payment threshold month or a state emergency order month. Coverage that starts after the first of the month with no birth, adoption or similar start also shows -0- in column B.
Is column A what I paid for my plan?
No. It is the total monthly enrollment premium for the policy, including the part paid by the advance credit, and only the portion allocable to essential health benefits.
What if I have more than one 1095-A?
If the policies are in the same state, column B should show the same SLCSP premium on each form, so enter it from only one form. Add columns A and C across the forms, and add column B only for plans in different states.
What if column B is blank?
The instructions allow a blank column B when the Marketplace gave a tool for finding the applicable SLCSP premium. If your premium is missing or wrong, Form 8962 tells you to determine the correct benchmark yourself.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box or code means for your return. Everything runs in your browser; nothing you enter is sent anywhere.