U.S. · Form 8962 line 28
Form 8962 line 28 repayment limitation.
The Table 5 cap on repaying excess advance payments of the premium tax credit, for tax year 2025.
Line 28 is the repayment limitation from Table 5, based on line 5 and filing status. For single filers it is $375 below 200%, $975 from 200% to under 300% and $1,625 from 300% to under 400%; for any other filing status it is $750, $1,950 and $3,250. If line 5 is 400 or more, leave line 28 blank and repay all of line 27. Line 29 is the smaller of lines 27 and 28.
Find line 28 and line 29
Result
Table 5: repayment limitation
| If Form 8962 line 5 is | Line 28 if single | Line 28 for any other filing status |
|---|---|---|
| Less than 200 | $375 | $750 |
| At least 200 but less than 300 | $975 | $1,950 |
| At least 300 but less than 400 | $1,625 | $3,250 |
| 400 or more | Leave line 28 blank | Leave line 28 blank |
Special cases in the instructions
If you were married at the end of 2025 but file separately, the Table 5 limits apply to you and your spouse separately, based on the household income reported on each return. If you are self-employed and claim the self-employed health insurance deduction, the instructions send you to Pub. 974 for the amount to enter on line 28. If advance payments were made for someone who was not lawfully present, the limit does not apply to the advance payments for those individuals, and Pub. 974 explains the calculation. Line 29 is also entered on Schedule 2 (Form 1040), line 1a.
Worked example
A single filer has line 27 of $1,100 and line 5 of 250. Table 5 gives $975 for single filers at least 200 but under 300, so line 28 is $975 and line 29, the smaller of $1,100 and $975, is $975. At line 5 of 401, line 28 is blank and the full $1,100 goes on line 29. Amounts are illustrative.
What this page does not do
It does not compute line 5, the credit or the lawfully-present or self-employed adjustments; those need the instructions and Pub. 974. To see where you stand against the 400% line, try the ACA subsidy cliff calculator.
Sources
- Instructions for Form 8962 (2025): Line 28 and 29 text, Table 5 and the special cases for separate returns, self-employed filers and lawfully-present rules. Read November 2, 2026.
- Form 8962 (2025): The exact wording of lines 24 to 29. 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 Form 8962 line 28?
The repayment limitation: the Table 5 cap on how much excess advance payment of the premium tax credit you must repay.
What if my line 5 is 400 or more?
There is no repayment limitation. Leave line 28 blank and enter the amount from line 27 on line 29.
What is the 2025 cap for a single filer under 200% of poverty?
$375. Any other filing status uses $750.
What do I enter on line 29?
The smaller of line 27 or line 28, or the line 27 amount if line 28 is blank. Also enter it on Schedule 2 (Form 1040), line 1a.
I am married filing separately. Is the limit shared?
No. If you were married at the end of 2025 but file separately, the Table 5 limits apply to you and your spouse separately, based on the household income on each return.
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.