Here is the link to the IRS pdf instructions for the 8962: http://www.irs.gov/pub/irs-pdf/i8962.pdf
Complete Form 8962 only for health insurance coverage in a qualified health plan purchased through a Health Insurance Marketplace. This includes a qualified health
plan purchased on healthcare.gov or through a State Marketplace.
You will need Form 1095-A, Health Insurance Marketplace Statement, to complete Form 8962. The Marketplace is required to provide or send Form 1095-A to the tax filer(s) identified in the enrollment application by January 31, 2015. If you are the tax
filer expecting to receive Form 1095-A for a qualified health plan and you do not receive it by early February, contact the Marketplace. Under certain circumstances, for example in the case of a divorce during the year, the Marketplace will provide Form 1095-A to one taxpayer, but another taxpayer will also need the information from that form to complete Form 8962. The recipient of Form 1095-A should provide a copy to other taxpayers as needed.
You must file Form 8962 with your income tax return (Form1040, Form 1040A, or Form 1040NR) if any of the following apply to you.
- You are taking the PTC
- APTC was paid for you or another individual in your tax family.
- APTC was paid for an individual (including you) for whom you told the Marketplace you would claim a personal exemption and neither you nor anyone else claims a personal exemption for that individual.
This information applies to all years of the UltimateTax software.