Advance Certification Topic: Premium Tax Credits

VITA/TCE ACA Tax Training Webinar TY2017

Presented on November 21, 2017, this webinar provides explanation of how to reconcile the premium tax credit, which provides significant financial assistance to low- and moderate-income families who purchased coverage in the Marketplace. This topic is an advance ACA certification topic for VITA and TCE volunteers.

This webinar series is designed to help VITA/TCE sites and other volunteer tax preparers understand the ACA components of a tax return in order to assist low-income tax clients for the 2017 tax season.

Presentation Slides

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Follow Up Questions: Exemptions

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Short coverage gap exemption

Code A exemption: Offer of COBRA coverage


Premium Tax Credit Refresher

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Eligibility criteria for PTC

Form 8962: Reconciling the PTC

  • Form 1095-A
  • Repayment of APTC
  • Income below 100% FPL


Complex 1095-A Issues

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  • I thought I would file jointly, but I’m Married Filing Separately
  • Multiple Forms 1095-A
  • Failure to pay premiums
  • Only Column A of Form 1095-A is completed

Overlapping coverage


Review Tips

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Preview the return

Form 8962 review tips

  • If there is a repayment of APTC

Failure to reconcile




Additional Resources

Webinar: Basic Certification Topics: Exemptions | View webinar