IRS Forms

IRS Form 8962
Submission Guide

How to submit your Premium Tax Credit reconciliation form. Filed with your tax return, or faxed if the IRS requests it by letter.

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Fax numbers are subject to change without notice. Always verify current fax numbers and filing instructions at irs.gov or the IRS Form 8962 page before submitting any documents.

What is IRS Form 8962?

IRS Form 8962 is used to reconcile the Premium Tax Credit for health insurance purchased through the Marketplace. If you received advance payments of the premium tax credit during the year, you must file this form to compare the advance payments with the actual credit you're entitled to based on your final income. For official instructions and the latest version of this form, visit the official IRS page.

How to Submit IRS Form 8962

Primary method: File with your tax return

Form 8962 is filed as an attachment to your Form 1040. E-file or mail your tax return with Form 8962 included. See the form instructions for details.

If the IRS requests it: Fax

If you received a letter from the IRS (such as Letter 0012C) requesting Form 8962, the fax number is printed on that letter. Use usfax.com to fax your response and get instant delivery confirmation — important when responding to a deadline.

How to Submit Form 8962 to the IRS

1

Complete Form 8962

Use information from Form 1095-A (Health Insurance Marketplace Statement) to fill out Form 8962. Calculate your premium tax credit and reconcile any advance payments you received.

2

File with your tax return

Attach Form 8962 to your Form 1040 and e-file or mail them together. If the IRS sent you a letter requesting this form separately, check the letter for a fax number — you can fax your response using usfax.com.

3

Save your confirmation

Keep your e-file confirmation or fax delivery confirmation for your records, especially if you're responding to an IRS notice with a specific deadline.

Common Mistakes to Avoid

  • Not having your Form 1095-A from the Marketplace before starting — you need the exact figures for premiums and advance payments to complete Form 8962 correctly.
  • Using the wrong household income figure — include all members of your tax household, not just your own income.
  • Forgetting to file Form 8962 when you received advance premium tax credits — this will hold up your refund and future marketplace subsidies.

Responding to an IRS Letter?

If the IRS sent you a letter requesting Form 8962 with a fax number, use usfax.com to send it fast with delivery confirmation. No fax machine needed.

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Frequently asked questions

Form 8962 is used to calculate and reconcile the Premium Tax Credit (PTC). If you received advance payments of the premium tax credit through the Health Insurance Marketplace, you must file this form with your tax return to reconcile the advance payments with your actual credit amount.

Form 8962 is filed as an attachment to your Form 1040 tax return — either e-filed or mailed together. If the IRS sends you a letter (such as Letter 0012C) requesting Form 8962 separately, the letter will include a specific fax number you can use. Use usfax.com to fax your response with delivery confirmation.

Anyone who enrolled in a health insurance plan through the Marketplace and received advance premium tax credit payments must file Form 8962. You also need it if you want to claim the premium tax credit on your return even if you didn't receive advance payments.

If you received advance premium tax credit payments and don't file Form 8962, the IRS may delay processing your return, reduce your refund, or send you a notice. You may also be unable to receive advance payments for future years until you reconcile.

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