U.S. · Form 8962 line 11
Form 8962 line 11 annual totals.
What goes in columns (a) to (f), and how the credit in column (e) reaches line 24.
Line 11 is the annual-totals row of Part II. Column (a) is the annual enrollment premium and (b) the annual applicable SLCSP premium from Form 1095-A; (c) is your contribution amount from line 8a; (d) is (b) minus (c), not below zero; (e) is the smaller of (a) or (d); and (f) is the advance payment from Form 1095-A. The credit in column (e) is carried to line 24 as the total PTC.
Figure the line 11 columns
Result
Reference table
| Column | What the 2025 instructions say |
|---|---|
| (a) Annual enrollment premiums | Form 1095-A line 33, column A. Add the amounts if you have more than one Form 1095-A. Includes the part paid by advance PTC. |
| (b) Annual applicable SLCSP premium | Form 1095-A line 33, column B. If separate policies in the same state, enter column B from only one form; do not add them. Policies in different states: add them. |
| (c) Annual contribution amount | The amount from Form 8962 line 8a. |
| (d) Subtract (c) from (b) | If the result is zero or less, enter -0-. |
| (e) Annual maximum premium assistance | The smaller of column (a) or column (d). This is the credit. |
| (f) Annual advance payment of PTC | Form 1095-A line 33, column C. Add if more than one form. |
A correction to the row name
People search for “line 11 total premium tax credit”, but on the IRS form line 11 is labeled “Annual Totals”. The total premium tax credit is line 24, which the instructions fill from line 11, column (e) (or from lines 12 through 23, column (e)). This page covers both: how line 11 is filled and where its credit lands.
When you use line 11
The note on line 11 says that if you checked “Yes” on line 10 and complete line 11, you skip lines 12 through 23 and go to line 24. If you checked “No”, you complete the monthly lines 12 through 23 and do not complete line 11. Married filing separately without Exception 2: skip columns (a) to (e) and complete only column (f). In that case you cannot take the PTC and enter -0- on line 24.
Worked example
Annual enrollment premiums are $7,200 (a), the annual SLCSP premium is $8,400 (b), the contribution amount is $3,300 (c) and advance payments were $3,000 (f). Column (d) is $8,400 minus $3,300 = $5,100. Column (e) is the smaller of $7,200 and $5,100, which is $5,100. Line 24 is $5,100, line 25 is $3,000, so line 26 (net PTC) is $2,100. The numbers are illustrative.
Special cases the instructions flag
If you were provided a QSEHRA, do not use the column (e) rule; Pub. 974 explains the amounts and you write “QSEHRA” in the top margin of page 1 when it reduces the monthly PTC. If you got married in a month other than December and the SLCSP premium differs from month to month, you cannot use line 11. A missing or incorrect SLCSP on the 1095-A needs the line 10 instructions. See line 27 for repayment and line 5 for the income percentage.
Sources
- Instructions for Form 8962 (2025): Line 11 column instructions and the line 24 instruction. Read November 2, 2026.
- Form 8962 (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is line 11 on Form 8962?
The annual totals row. Use it if you checked Yes on line 10; otherwise complete the monthly lines 12 through 23.
How is the premium tax credit in column (e) figured?
Column (d) is column (b) minus column (c), not below zero. Column (e) is the smaller of column (a) or column (d).
Where does line 11 column (e) go?
To line 24, the total PTC. Column (f) goes to line 25, the advance payment of PTC.
What if I have more than one Form 1095-A?
Add the column A amounts and the column C amounts. For column B, enter the SLCSP from only one form if the policies are in the same state; add column B across forms for different states.
Can I use line 11 if my SLCSP changed during the year?
Not if the applicable SLCSP premium is not the same for every month, for example after a marriage in a month other than December. Use the monthly lines instead.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.