Premium Tax Credit at a Glance
If you, your spouse or a dependent on your tax return purchased health insurance coverage from the federally facilitated or a state-based Health Insurance Marketplace, you may be eligible to claim a premium tax credit.
You must file a federal tax return if you received any advance payments of the premium tax credit to reconcile those payments.
You will use the information on Form 1095-A, Health Insurance Marketplace Statement that is issued by your marketplace to calculate the credit when you file.
Publication 974, Premium Tax Credit (PTC)