Premium Tax Credits Tips and Tricks for Tax Preparers

March 2016

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 developed for tax year 2015 and was incorporated into IRS Publication 4012. For updated information, please see IRS Publication 4012, Tab ACA: Affordable Care Act