IRS Logo
Print - Click this link to Print this page

Affordable Care Act Tax Provisions for Individuals and Families

Español | 中文 | 한국어 | TiếngViệt | Pусский

Premium Tax Credit Letters (12C)

You may receive a 12C - premium tax credit - letter from the IRS.  If you need help understanding why you received the letter and how to respond, see Understanding Your Letter 0012C.

The Affordable Care Act includes the individual shared responsibility provision and the premium tax credit that may affect your tax return. 

The individual shared responsibility provision requires you, your spouse, and your dependents to have qualifying health insurance for the entire year, report a health coverage exemption, or make a payment when you file.  In addition, you may be eligible for the premium tax credit if you purchased health coverage through the Health Insurance Marketplace.

Reporting Coverage
  Claiming Coverage Exemptions

Most taxpayers already have qualifying health care coverage, and will simply check a box on their tax return.


Some taxpayers are exempt from the requirement to have coverage and will not need to make a shared responsibility payment.

Claiming and Reconciling Premium Tax Credit
  Making a Shared Responsibility Payment

If you purchased coverage through the Health Insurance Marketplace, you may be eligible for the premium tax credit.


If you do not have qualifying coverage or an exemption for each month of the year, you will need to make a payment with your return.


Page Last Reviewed or Updated: 22-Apr-2016