U.S. · Premium tax credit · Form 8962 Part II and III
Form 1095-A to Form 8962 helper.
Type the monthly amounts from Form 1095-A Part III and your income. See each Form 8962 column for every month, the totals, and whether you get a net credit or repay.
Your numbers
Placeholder figures in the grid. Replace them with your own.
Result
What the three columns on Form 1095-A are
The Marketplace sends Form 1095-A, Health Insurance Marketplace Statement. Part III, lines 21 to 32, gives one row per month with three amounts:
- Column A, enrollment premium: the total monthly premium for the plan you enrolled in.
- Column B, applicable SLCSP premium: the monthly premium of the second-lowest-cost Silver plan, which sets your credit.
- Column C, advance payment of the premium tax credit: what was paid to your insurer each month on your behalf.
How each month becomes Form 8962 columns
If amounts differ by month, Form 8962 uses lines 12 to 23, one per month. The 2025 instructions define the columns this way:
| Column | What goes in it |
|---|---|
| (a) | Enrollment premium from 1095-A column A |
| (b) | Applicable SLCSP premium from 1095-A column B |
| (c) | Your monthly contribution amount, from line 8b (your income times the applicable percentage, divided by 12) |
| (d) | Column (b) minus column (c); if zero or less, enter 0 |
| (e) | The lesser of column (a) or column (d): the credit allowed for the month |
| (f) | Monthly advance credit from 1095-A column C |
Line 24 is the total of column (e) and line 25 the total of column (f). If line 24 is bigger, line 26 is your net premium tax credit, which reduces tax or increases your refund. If line 25 is bigger, line 27 is the excess advance credit. For tax year 2026 there is no repayment limitation, so line 27 carries to line 29 in full; see the repayment calculator for the rule change.
When you can use the annual line 11 instead
The instructions give Mike and Susan as the example: their 1095-A shows the same amount in columns A and B for all twelve months with no change in circumstances, so they use line 11 and enter the annual totals. If anything changes by month, use lines 12 to 23. This helper always works month by month so it handles both cases.
Check the benchmark premium first
The 2025 instructions warn that the applicable SLCSP premium in column B can be blank or wrong, for example when your household changed or you moved without telling the Marketplace, or when no advance credit was paid. If that applies, you must work out the correct benchmark yourself (the instructions point to Pub. 974 and the HealthCare.gov SLCSP tool) before filing. The helper flags a month with a premium but a blank column B. It also flags a $0 enrollment premium, because the instructions say a $0 in column A may mean the premium was not paid, which can remove the credit for that month.
Worked example
Two people, 2026 income $50,000 and a plan with a $800 premium, $1,100 benchmark and $700 advance credit every month. The poverty line used for tax year 2026 is the 2025 guideline, $21,150 for two people in the 48 states; the tool above uses that and gives each month the same figures. Change any row to see how a mid-year change in premium or credit alters lines 24 to 27.
What this does not cover
- Policies shared with a former spouse (Part IV allocations), the alternative calculation for the year of marriage, and QSEHRA reductions.
- Multiple 1095-A forms that overlap in a month; add column A and C amounts for the month, but use the SLCSP only once.
- Form 8962 line numbers for 2026, which may differ from the 2025 lines used here.
Sources
Retrieved 2026-11-01. Each page was opened and read against the claim next to it.
- IRS, Instructions for Form 8962 (2025): Form 1095-A Part III, the columns of lines 12 to 23, lines 24 to 29, the line 11 example, blank SLCSP and $0 premium warnings.
- 26 U.S.C. 36B, premium tax credit (Cornell LII): the removal of the repayment limitation for taxable years after 2025.
- IRS Rev. Proc. 2025-25, 2026 applicable percentage table: the 2026 applicable percentage table used for your monthly contribution.
Frequently asked questions
Where do I find the numbers for Form 8962?
On Form 1095-A, Part III, lines 21 to 32: column A is the enrollment premium, column B the benchmark (SLCSP) premium, column C the advance credit.
What if column B on my 1095-A is blank?
The instructions say the SLCSP premium can be missing or wrong. You must determine the correct amount before completing Form 8962; Pub. 974 explains how.
What does a $0 in column A mean?
It can mean you did not pay the premium for that month by the due date of your return. In that case no monthly credit is allowed unless the amount paid is enough to avoid termination.
Do I add up several 1095-A forms?
Add the premiums and advance credits across forms for each month, but enter the SLCSP only once when the forms cover the same coverage family in the same state.
What do lines 24 to 29 mean?
Line 24 is the credit allowed, line 25 the advance credit paid, line 26 the net credit, line 27 the excess advance credit, and line 29 the amount you repay.
Is there still a repayment cap for 2026?
No. The limitation in line 28 was removed for taxable years beginning after December 31, 2025.
Estimate only
Estimate only. This is educational, not tax advice. Your tax software or preparer completes the binding Form 8962. Nothing you enter leaves your browser.