Form 8962

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 must 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 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. Still, 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 (Form 1040, 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.

Solution Article: 
8962 - Premium Tax Credit (1095-A)