Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income


Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

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

About Publication 974, Premium Tax Credit (PTC)

This publication 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 Products

Recent Developments

None at this time.

Other Items You May Find Useful

Comment on Publication 974

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.