What this line means
The total advance payments of the Premium Tax Credit made directly to your insurance company during the year. This is the sum of column (f) amounts from lines 11 through 23. The number comes from your Form 1095-A, column C, which shows the monthly advance payments the government sent to your insurer to reduce your out-of-pocket premium.
Does this apply to you?
- You enrolled in Marketplace coverage and elected to receive advance premium tax credits
- You received Form 1095-A showing advance payments in column C
- You need to reconcile what was paid in advance against what you actually qualify for
Easy to overlook
Multiple Forms 1095-A mean multiple sets of advance payments If you changed Marketplace plans during the year, moved between states, or had separate enrollments, you receive a Form 1095-A for each enrollment period. Each one has its own column C amounts. You must add the advance payments from all 1095-As to get the correct total for this line. Missing even one form understates the advance payments and makes it look like you are owed a credit when you may actually owe a repayment. 1 IRS Form 8962 Instructions — Line 25
The Marketplace may send a corrected 1095-A after you file If the Marketplace discovers an error in your original 1095-A, they issue a corrected version. If you already filed using the original, the advance payment amounts on this line may be wrong. When a corrected 1095-A shows different amounts, you may need to file an amended return. Check your Marketplace account online to confirm your 1095-A is the final version before filing. 2 General filing pattern — missing or incorrect Form 1095-A data
Watch out for this
Entering the amount you paid out of pocket instead of the advance payment amount. Line 25 is the amount the government paid to the insurer — not what you paid. Your monthly bill shows the reduced premium after the advance credit. The advance payment is the difference between the full premium and what you paid. Always use Form 1095-A, column C for this line.
Footnotes
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IRS Form 8962 Instructions, Line 25. https://www.irs.gov/instructions/i8962 ↩
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IRS Publication 974, Premium Tax Credit, Corrected Forms 1095-A. https://www.irs.gov/pub/irs-pdf/p974.pdf ↩