During enrollment through the Marketplace, the Marketplace will determine if you are eligible for advance payments of the premium tax credit, also called "advance credit payments." If you enrolled in Marketplace coverage last year, you will receive Form 1095-A detailing the coverage. You must enter the details of Form 1095-A on your tax return.

To enter Form 1095-A in your return, on the left select Federal then search for "Health Insurance." On the page Did you purchase health insurance through the Health Insurance Marketplace?, click Yes and proceed to Add Form 1095-A. Form 8962 will generate to reconcile your entries and calculate any Premium Tax Credit (PTC) that you may be able to claim, or any Excess Advance PTC that must be repaid.

• Net PTC is reported on Form 1040, Schedule 3, line 9. This credit can reduce the amount of tax you owe, give you a refund, or increase your refund amount.
• Any excess advance PTC repayment is reported on Form 1040, Schedule 2, line 1a and increases tax liability.
  

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.