Advance Certification Topic: Premium Tax Credits

VITA/TCE ACA Tax Training Webinar

Presented November 9, 2016, this webinar explains how to reconcile the premium tax credit, which provides significant financial assistance to low- and moderate-income families who purchased coverage in the Marketplace. Most people eligible for PTC took it in advance and at tax time will need to reconcile the amount they received in advance with their final credit.

This year’s webinar series is intended to help VITA/TCE sites and other volunteer tax preparers ramp up to expert-level content on the ACA in order to prepare for the 2016 tax season.

Presentation Slides

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Best Practices for Intake

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Health coverage status

Health coverage forms

Marketplace coverage with PTC

Triage on scope for VITA/TCE volunteers


PTC Refresher

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Eligibility criteria for PTC

Form 8962: Reconciling the PTC

Form 1095-A

Forms 1095-B and C

Overlapping coverage



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Insurance status

Verify household

Enter insured months

Form 1095-A

Dependent MAGI


Complex 1095-A Issues

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Issue: Married Filing Separately with APTC

Issue: Multiple Forms 1095-A

Issue: Failure to pay premiums

Issue: Only Columns A is completed


Review Tips

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Form 1040 review

Form 8962 review

If a person has a repayment



Additional Resources

TY2016 ACA: What Tax Preparers Need to Know Webinars | View series