Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Claiming the Health Coverage Tax Credit

The benefit of the Health Coverage Tax Credit will be offered monthly. If you qualify, you can choose to have 72.5 percent of your qualified health insurance premiums paid in advance directly to your health plan administrator each month on your behalf to lower your out-of-pocket payments for your monthly premiums.

If you don’t request advance monthly payments and instead pay 100 percent of your health insurance premiums, you can claim your HCTC when you file your federal income tax return. This may increase your refund or lower the amount of tax that you would otherwise owe.

If you were an eligible trade adjustment assistance recipient, alternative TAA recipient, reemployment TAA recipient, Pension Benefit Guaranty Corporation (PBGC) payee, or a qualifying family member, you may be able to receive the benefit of the Health Coverage Tax Credit on a monthly basis through the 2019 Advance Monthly Payments of the Health Coverage Tax Credit program. The PBGC, the Department of Labor or a State Workforce Agency should have notified you by letter.  You, your spouse and eligible family members must be enrolled in qualified health insurance coverage for 2019 to receive the benefit of an AMP.

If the TAA, ATAA, or RTAA recipient or PBGC pension payee is deceased or finalized a divorce with you, you are eligible to receive the benefit of an AMP for up to 24 months from the month of the event if you were a qualifying family member immediately before the event.

You must complete and mail Form 13441-A, HCTC Monthly Registration and Update, with all required supporting documents to the IRS to enroll. Keep a copy of the completed HCTC Monthly Registration and Update form and all required documents for your records.

Once your registration is complete and you are enrolled in the AMP HCTC program, you must pay 27.5 percent of your health insurance premiums in advance to the HCTC program through the US Bank Lockbox system by the 10th day of each month. The HCTC program then adds the 72.5 percent advance portion of the HCTC and sends the full payment to your health plan administrator each month.

If your issue cannot be resolved online, use the HCTC toll free line: 1-844-853-7210 to check on the status of your registration or if you need general help claiming the credit.

You must complete and mail Form 13441-A, HCTC Monthly Registration and Update, with all required supporting health plan documents to the IRS to enroll. An incomplete form or missing documents will delay the processing of your registration. Keep a copy of the completed HCTC Monthly Registration and Update form and all required documents for your records.

You must provide required supporting health plan documents with your registration. Include a copy of your health insurance bill dated within the last 60 days that includes all of the following:

  • Your name
  • Monthly premium amount
  • Dates of coverage
  • Health Plan Administrator name and phone number
  • Health plan identification numbers
  • Address for mailing your payments

Usually, your health insurance bill will have all of this information on it. If it does not, you will need to contact your Health Plan Administrator for a letter or another document that includes this information.

Mail the completed Form 13441-A, HCTC Monthly Registration and Update and all required supporting documents to:

Internal Revenue Service
Stop 6098 AUSC
Austin, Texas 78741

If your form is incomplete or you are missing supporting documents, the IRS will mail you a letter asking for more information. Please respond promptly to complete your registration.  If you have questions, call the number at the top of the letter or visit IRS.gov/HCTC for more information.

Once you mail the HCTC Monthly Registration and Update form, it can take up to six weeks, if all requirements are met, before you receive registration confirmation. During this time, you must continue to pay 100 percent of your health insurance premiums directly to your health plan and keep records of your payments. You can claim the HCTC on your federal income tax return for months that you met all eligibility requirements and made payments directly to your health plan administrator for qualified health insurance coverage.

Once your registration is complete and you are enrolled in the AMP HCTC program, you must pay 27.5 percent of your health insurance premiums in advance to the AMP HCTC program through the US Bank Lockbox system by the 10th day of each month. The AMP HCTC program then adds the 72.5 percent advance portion of the HCTC and sends the full payment to your health plan administrator each month.

After the IRS receives your Form 13441-A, HCTC Monthly Registration and Update and the supporting documents, the Secretary of Labor, your state workforce agency, your employment office, or the Pension Benefit Guaranty Corporation will certify your eligibility for the HCTC.

After you are certified, the IRS will mail you a letter explaining that you are enrolled and certified for advance monthly payments of the HCTC. The letter will also include your HCTC Participant Identification Number (PIN) that you must add to your payment information.

Once your registration is complete and you are enrolled in the AMP HCTC program, you must pay 27.5 percent of your health insurance premiums in advance to the AMP HCTC program through the US Bank Lockbox system by the 10th day of each month. The AMP HCTC program then adds the 72.5 percent advance portion of the HCTC and sends the full payment to your health plan administrator each month.

If the information changes after your enrollment form is processed, including any premium changes, you will need to submit an updated Form 13441-A, HCTC Monthly Registration and Update with the corrections.

 

Previous Tax Years

You will need to follow tax years 2016 and 2017 instructions to claim the HCTC for 2016 and 2017 when you file your federal income tax return in 2019. You will file Form 8885, Health Coverage Tax Credit, and attach documentation that shows that you were an eligible individual for the HCTC and that the premiums claimed for your 2016 and 2017 coverage were paid.

 

Additional Resources

Find resources you need to help affected individuals claim the Health Coverage Tax Credit or enroll in the Advance Monthly Payment program.

The Trade Preferences Extension Act of 2015 (Public Law 114-27), enacted June 29, 2015, extended and modified the expired Health Coverage Tax Credit. Previously, those eligible for the HCTC could claim the credit against the premiums they paid for certain health insurance coverage through 2013.

The IRS continues to work with its partners, the Pension Benefit Guaranty Corporation, the Department of Labor, and State Workforce Agencies to ensure that all eligible taxpayers have the opportunity to receive this important credit.

 

Back to Health Coverage Tax Credit main page