U.S. · Tax forms
Schedule 3 line 9, net premium tax credit.
What Form 8962 line 26 means and when the number goes on Schedule 2 instead.
Line 9 is the net premium tax credit from Form 8962. If the credit you can claim is more than the advance payments made for you, the difference is Form 8962 line 26: enter it on line 9. If the advance payments were more than your credit, the repayment goes on Schedule 2 line 1a instead.
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Result
Where a premium tax credit result belongs (2025 instructions)
| Case | Where it goes | What the instructions say |
|---|---|---|
| Credit is more than advance payments | Schedule 3 line 9 | If the premium tax credit you can claim exceeds your advance credit payments, your net premium tax credit will be on Form 8962, line 26; enter that amount, if any, on line 9 |
| Advance payments are more than the credit | Schedule 2 line 1a | The amount you must repay will be shown on Form 8962, line 29; enter that amount, if any, on Schedule 2 line 1a |
| Advance payments were made for you or a family member | Attach Form 8962 | You must file a return and attach Form 8962 to reconcile the advance payments |
| Someone else enrolled you | Still attach Form 8962 | You must attach Form 8962 even if someone else enrolled you, your spouse, or your dependent (unless you are a dependent claimed on another return) |
| Form 1095-A | Do not attach it | The Marketplace sends Form 1095-A by January 31, 2026, with the figures you need for Form 8962; do not include Form 1095-A with your return |
Reconcile on Form 8962
If you or a family member enrolled through the Marketplace and advance payments of the premium tax credit were made to your insurer, you must file Form 8962 to compare those payments with the credit you actually qualify for. Your Form 1095-A (from the Marketplace) provides the monthly figures. If you do not wish to claim the premium tax credit, the instructions say you do not need the information in Part II of Form 1095-C from an employer.
Net credit versus repayment
The same reconciliation can produce either result. A positive net credit (Form 8962 line 26) is money in your favor and goes on Schedule 3 line 9. An excess advance payment (Form 8962 line 29) is a repayment and goes on Schedule 2 line 1a. A single return normally has one or the other.
Where line 9 goes next
Line 9 is added into Schedule 3 line 15, which goes to Form 1040 line 31.
Worked example
Omar had a Marketplace plan with $2,400 of advance credit payments during the year. Form 8962 shows he qualifies for a total premium tax credit of $3,660, so line 26 (net premium tax credit) is $3,660 − $2,400 = $1,260, and that goes on Schedule 3 line 9. Had the numbers been reversed, the $1,260 would be repaid on Schedule 2 line 1a. Names and figures are made up.
More line pages in this set
Related lines: Schedule 3 line 8, Schedule 3 line 15, Schedule 3 line 3, Schedule 3 line 11.
Sources
- Instructions for Form 1040 and 1040-SR (2025): the Schedule 3 line instructions on this page. Schedule 3 instructions, Line 9: “Net Premium Tax Credit.” Page last reviewed or updated May 7, 2026. Read November 2, 2026.
- Schedule 3 (Form 1040) 2025: the printed line labels and arithmetic. Read November 2, 2026.
Tax year 2025 form and instructions. The form PDF is marked “Created 11/17/25.” Line numbers and labels can shift between years, so check them against the form for your tax year. Names in worked examples are made up.
Frequently asked questions
What is Schedule 3 line 9?
The net premium tax credit, taken from Form 8962, line 26.
What if I got too much in advance payments?
The amount you must repay is on Form 8962, line 29, and goes on Schedule 2 line 1a, not Schedule 3 line 9.
Do I attach Form 1095-A?
No. The instructions say not to include Form 1095-A with your return; use it to complete Form 8962.
Do I need Form 8962 if someone else enrolled me?
Yes, you must attach Form 8962 even if someone else enrolled you, your spouse or your dependent, unless you are a dependent claimed on someone else’s return.
Where does line 9 go next?
It is added into Schedule 3 line 15, which goes to Form 1040 line 31.
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. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.