Premium Tax Credits Tips and Tricks for Tax Preparers

Updated February 2018

This tool, Premium Tax Credits Tips and Tricks, explains Form 1095-A and how it’s used to reconcile the premium tax credit on Form 8962. It also shares a few tips and tricks to help resolve complex premium tax credit questions.


This resource was incorporated into IRS Publication 4012. For more information, please see IRS Publication 4012, Tab ACA: Affordable Care Act