Publication 974 covers the following general topics: What is the premium tax credit (PTC)? Who must file Form 8962. Who can take the PTC. Additional information to help you determine if your health care coverage is minimum essential coverage. Current Revision Publication 974 PDF (HTML | eBook EPUB) Recent Developments None at this time. Other Items You May Find Useful All Publication 974 Revisions About Publication 535, Business Expenses Other Current Products Related About Form 1095-A, Health Insurance Marketplace Statement About Form 1095-B, Health Coverage About Form 1095-C, Employer-Provided Health Insurance Offer and Coverage About Form 8885, Health Coverage Tax Credit About Form 8962, Premium Tax Credit
